Bureau of Justice Statistics 

U.S. Department of Justice

Office of Justice Programs

State Prison

Expenditures, 1996 

Average annual operating expenditure per inmate $20,100

Total $22.0 billion 100%

Land 0.2 1

Equipment 0.3 1

Construction 0.8 4

Capital expenditures $ 1.3 billion 6%

Other 6.9 31

Employee benefits 3.0 14

Salaries and wages 10.8 49

Operating expenditures $20.7 billion 94%

States spent about $22 billion on prisons in fiscal year 1996
U.S. Department of Justice

Office of Justice Programs

Bureau of Justice Statistics

State Prison

Expenditures, 1996

By James J. Stephan

Statistician

Bureau of Justice Statistics

August 1999, NCJ 172211
ii State Prison Expenditures, 1996

U.S. Department of Justice

Office of Justice Programs

Bureau of Justice Statistics

Jan M. Chaiken, Ph.D.

Director

James J. Stephan wrote this report and 

coordinated development of the project

database. Allen J. Beck supervised 

the project development and the writing

of the report. Laura M. Maruschak and

Todd D. Minton provided statistical

assistance. Tom Hester produced 

and edited the report, assisted

by Ida Hines. Jayne Robinson prepared 

the report for final printing, 

Pamela Butler, the U.S. Bureau of the

Census, coordinated the data extraction

process from the FY 1996 Survey of 

Government Finances, verified the information reported by State budget and 

corrections officials, and prepared

State-by-State documentation, under 

the general direction of Stephanie

Brown. Governments Division Finance

staff assisted in compiling and reviewing

the extracted data. 

This report and its data are available

on the Internet:

http://www.ojp.usdoj.gov/bjs/
Contents

State Prison Expenditures, 1996 iii

Page

ii Acknowledgments

iv Highlights

vi Introduction

1 Total expenditure, 1985-96

Table 1. State prisons: Total, operating, and capital expenditures, 

and operating expenditures per inmate, fiscal year 1996

3 Expenditure, fiscal year 1996

4 Capital expenditures

Table 2. State prisons: Components of capital expenditures, fiscal year 1996

5 Operating expenditures

Table 3. State prisons: Components of operating expenditures, fiscal year 1996

6 Five core expenditures

Table 4. State prison expenditures for medical care, food service, inmate

programs, utilities, and transportation, fiscal year 1996

7 Medical care

Table 5. State prison expenditures for inmate medical care, fiscal year 1996

8 Food service

Table 6. State prison expenditures for food service, fiscal year 1996

9 Inmate programs

Table 7. State prison expenditures for inmate programs, fiscal year 1996

10 Utilities

Table 8. State prison expenditures for utilities, fiscal year 1996

11 Transportation

Table 9. State prison expenditures for transportation, fiscal year 1996

12 Differences in prison costs

` Inmate-to-staff ratios

Average number of inmates per facility

Transfer payments

Facility security level

15 Methodology

Data limitations

Adjusting for inflation

Underreporting

Estimating average daily population

U.S. resident population

Appendix table. Surveys of government finances, 1985-96: Expenditures for total 

State corrections and for State prisons in 1996 constant dollars
For fiscal year 1996 States and the

District of Columbia reported that they

spent $22 billion for adult prisons &

to build, staff, and maintain the facilities

and to house the prisoners. The

Federal Bureau of Prisons spent an

additional $2.5 billion.

These estimates come from a study

based on the 1996 Survey of

Government Finances, conducted 

by the U.S. Bureau of the Census. 

On behalf of the Bureau of Justice

Statistics (BJS), government finance

specialists contacted State budget

officers and department of corrections

officials and elaborated the survey data

for corrections categories. (See the

box on this page summarizing the

included and excluded expenditures

and Methodology for details.)

The Nation’s prisons cost $24.5 billion

in 1996

 ̆ Prison operations accounted for

about 80% of all State correctional

expenditures in 1996. The remaining

20% was for juvenile justice activities,

probation and parole services, and

community-based corrections.

Average inmate cost approximately

$20,100 per year 

 ̆ When prison operating expenditures 

were divided by the average number 

of inmates incarcerated during 1996,

the nationwide average annual cost to

house each State inmate was $20,100,

and each Federal inmate, $23,500.

State and Federal prison 

spending up after 1990

 ̆ State prison expenditures increased 

83% from $12 billion in 1990 to $22

billion in 1996, an average of about

11% per year.

 ̆ Federal prison expenditures rose

160% from $946 million in 1990 to $2.5

billion in 1996, an average of about

17% per year. 

Nearly all money was used for daily

operations

 ̆ Approximately $1.3 billion, or 6% of

State prison expenditure in 1996, went

for new construction, renovations,

major repairs, equipment, land and

building purchases, and other major

nonrecurring outlays, leaving $20.7

billion, or 96% for salaries, wages,

benefits, and other operating expenses.

Prison costs per U.S. resident

increased

 ̆ The total annual burden of State

correctional expenses rose from $53 

(in constant 1996 dollars) per U.S.

resident in 1985 to $103 in 1996.

 ̆ Per resident spending for State

prisons increased each year an average 7.3% between 1985 and 1996 &

about twice the 3.6% annual average

rise in spending for State education.

 ̆ The annual per resident cost of State

prison operation alone increased from

$40 in 1985 to $79 in 1996.

Highlights

iv State Prison Expenditures, 1996

*Expenditures are net amounts after deductions 

for revenue from prison farms, industries, and services.

Land and building purchases

Major repairs

Facility construction and renovation

Capital outlays

Inmate programs corrections

Transportation and utilities Nonresidential community

Medical care Probation and parole services

Food service State juvenile justice activities

Wages, salaries, benefits during FY 1996

Adult prison operations Prisons not holding inmates

Included* Excluded

What activities and expenditures does the survey cover?

 Note: State expenditures for 1984 and 1990 may exclude some central office outlays.

1996 22,033,000 20,100 2,459,700 23,500

1990 12,033,000 18,400 $946,200 $16,800

1984 $6,778,000 $16,300 ... ... 

Per inmate 

operating

expenditures

Total 

(in 1,000’s) 

Per inmate 

operating

expenditures

Total 

(in 1,000’s)

Fiscal

year

State Federal

Expenditures in 1996 constant dollars 

Sources: The expenditures for 1984 and 1990 from the BJS Censuses 

of State Correctional Facilities have been adjusted to 1996 dollars. Figures for 

1984 and 1990 may exclude some central office outlays.

Capital 874,000 13 686,000 6 1,295,000 6

Operating 5,904,000 87 11,347,000 94 20,738,000 94

Total $6,778,000 100% $12,033,000 100% $22,033,000 100%

Percent 

of total

Percent

of total

Percent

of total

1984 1990 1996

State expenditures in 1,000’s (1996 constant dollars)
Prison costs were related to factors

outside the correctional system

 ̆ Average operating costs per inmate

in 1996 varied by State, reflecting wide

differences in costs of living, prevailing

wage rates, and other factors over

which corrections administrators have

little control.

 ̆ The highest average annual

operating cost per State inmate

occurred in Minnesota, ($37,800) and

the lowest in Alabama ($8,000).

Five core expenses cost State prison

systems more than $5 billion in FY

1996

 ̆ Outlays for services, programs, and 

activities related to inmate medical and

dental care, including employee

salaries, were about 12% of all State

prison operating expenditures in 1996. 

 ̆ Medical and dental care cost an

annual average of $2,386, or $6.54 per

day for each inmate.

 ̆ Daily expenditures per inmate for

other State prison activities included the

following: inmate programs, $3.28; food

service, $2.96; utilities, $1.81; and

transportation and travel, $0.52. 

Several operational factors were

associated with prison costs

 ̆ Across the States high overall

inmate-to-staff ratios were associated

with low average costs per inmate.

 ̆ States that maintained facilities with

larger capacities tended to report lower

average costs per inmate than States

having smaller facilities.

 ̆ Some States were unable to

separate community corrections from

prison expenditures. This accounting

difference resulted in higher reported

operating costs per prisoner in those

States.

 

State Prison Expenditures, 1996 v

Missouri 12,800

Texas 12,200

Mississippi 11,200

Oklahoma 10,600

Alabama $8,000

5 lowest

Utah 32,400

Alaska 32,400

Maine 33,700

Rhode Island 35,700

Minnesota $37,800

5 highest annual costs

Operating costs per inmate, 1996

*Less than 1%. Detail may not add to total because of rounding.

185,500 *

Land and existing

structures

Equipment 301,400 1

Construction 808,400 4

Capital $1,295,300 6%

Other 6,902,000 31

Employee benefits 3,060,900 14

Salaries and wages 10,774,900 49

Operating 20,737,800 94%

Total $22,033,200 100%

Percent of total

Fiscal 1996 State

expenditures in 1,000’s  ̆ Salaries and wages for prison

staff were the largest regularly

recurring outlay, by far, totaling

more than $10.7 billion, or about

half of State prison expenditures.

 ̆ Employer contributions to

employee benefits were the 

second largest item, at 

$3.1 billion, or 14% of the total.

Employee salaries and benefits accounted for the majority 

of prison expenditures

*National totals are based on estimates for all States.

Transportation/travel 197,000 $0.52

Utilities 682,028 $1.81

Food service 1,112,900 $2.96

Inmate programs 1,231,100 $3.28

Inmate medical care $2,456,300 $6.54

Selected items in 1,000’s* per inmate

Expenditures Daily costs

State prison expenditures Fiscal 1996
This report presents comparative data

on the cost of operating adult

confinement facilities, generally referred

to as prisons, in each of the 50 States

and the District of Columbia during

fiscal year 1996. Prisons are defined

as correctional facilities in which less

than 50% of the inmates regularly

leave the institution, unaccompanied, 

to work or study in the community.

Expenditures of prisons not in operation

during Fiscal year 1996 are excluded,

as are State juvenile justice, probation

and parole services, and nonresidential

community-based corrections.

Expenditures, as used in this study,

include the entire amount of money

paid out, including principal and

interest, investment in securities,

extensions of loans, and agency

transactions. All figures are net

amounts after deductions for

revenue-generating activities such 

as farm produce and industrial 

products and services. 

Unlike correctional cost studies based

on budgeted numbers or a combination

of budgeted and expended amounts,

this study focuses exclusively on

expenditures. It includes State-level

data on employee salaries, wages,

employer contributions to employee

benefits, operating costs per inmate,

and capital outlays for facility

construction, renovations, major

repairs, land and building purchases.

Additional information is presented on

the costs of prison food service, inmate

programs, medical care, transportation

and utilities.

Assuming available time and

resources, BJS anticipates completing

a future State prison expenditure study

based on State reporting of FY 2001

data.

Since 1971 BJS and its predecessor

agencies have published Justice

Expenditure and Employment (CJEE),

a series which includes information on

State correctional expenditures. The

CJEE is broad-based, describing the

expenditures of both States and

localities for all correctional activities, 

police protection, and judicial and legal

activities. It also reports the number of

State and local criminal justice

employees by function and payroll

status. A BJS Justice Expenditure and

Employment publication is available for

1992, and reports for 1993 through

1995 are being prepared.

Unlike the CJEE, the BJS expenditure

antecedent to State Prison Expenditures 1996 focused exclusively on

State correctional facility costs and was

based on individual facilities. As part 

of the 1984 and 1990 Censuses of

State Correctional Facilities, State-level

information was gathered on total,

operating, and capital expenditures 

of individual State prison systems.

Reporters within each facility provided

expenditure data, with information on

facility physical characteristics, inmate

population, health and safety

conditions, staff, and programs.

In developing the 1996 data collection,

BJS sought to enhance the comparability of jurisdictions. In past collections

cost figures of some States included

juvenile services. Other States reported

probation and parole activities together

with prison costs. Transfer payments

from State agencies outside the

department of corrections were not

always counted. Transportation costs,

employee benefits, medical services,

and other line items were included in

the total expenditures reported by some

respondents but not by others.

In the 1996 data collection, the U.S.

Census Bureau’s FY 1996 survey of

Government Finances was accessed

and information pertaining to State

institutional corrections expenditures

was extracted to provide the nucleus 

of the material used to produce State

Prison Expenditures 1996. See

Methodology for information on the

methods used to extract the

correctional expenditures and other

data collection procedures.

During the early stages of this

expenditures project, the State/Federal

Committee of the Association of State

Correctional Administrators received a

BJS briefing. Afterwards the committee

received preliminary findings and a

prepublication copy of the final results.

Introduction

vi State Prison Expenditures, 1996
State correctional costs more than

doubled between 1985 and 1996

According to data reported by each

State in the U.S. Census Bureau’s

annual Survey of Government

Finances, the Nation’s expenditures on

State correctional activities rose 115%

from approximately $12.7 billion in 1985

to $27.3 billion in 1996 (figure 1).* 

Expenditures specifically for State

prison activities increased from $9.6

billion in 1985 to $20.9 billion in 1996.

Interviews with State budget officials by

the Bureau of the Census for this report

produced a revised 1996 estimate of

$22 billion.

Total State correctional expenditures

include the cost of operating prisons

and related institutions such as

reformatories, prison farms, institutions

exclusively for the criminally insane,

institutions for the reception, evaluation

and classification of inmates; and 

correctional facilities for the treatment

of drug addicts and alcoholics. In

addition to prison operations, State

correctional expenditures include

juvenile detention and correctional

activities, parole boards and programs,

pardon boards, probation activities,

including those administered by courts,

and correctional administration not

directly connected to institutions. 

State costs per resident for

corrections increased faster than

costs for education, health, and

natural resources

As an annual cost per U.S. resident,

total State correctional spending rose

from $53 in 1985 to $103 in 1996. 

Per resident outlays for State prison

operations alone rose from $40 in 1985

to $79 in 1996. State correctional

spending increased an average 7.2%

per year, and spending for prisons

specifically, 7.3%. Such spending was

about twice the annual increase for

State education (3.6%) and more than

twice the increase for State natural

resources (2.9%). 

Although State corrections costs grew

at a faster rate than some other areas

from 1985 to 1996, corrections’ relative

share of the total outlay remained

small. At $994 billion, State spending

for education in FY 1996 was nearly 10

times larger than that for corrections,

and public welfare was about 7 times

larger. 

Total expenditure, 1985-96

State Prison Expenditures 1

*Federal correctional spending, as a

non-State cost, was outside the scope of

this study. However, Federal Bureau of

Prisons (BOP) officials reported separately

that outlays for its prison operations in FY

1996 amounted to nearly $2.5 billion, or

about 10% of the Nation’s prison

expenditure. BOP’s annual operating

expenditure per inmate was $23,500. In

1990, these numbers, adjusted for

inflation, were $946 million and $16,800,

respectively.

1985 1990 1995 1996

$0

$5

$10

$15

$20

$25

$30

State expenditures

in billions (1996 constant dollars)

Fiscal year

Total correctional expenditures

Prison expenditures

Each year between 1985 and 1996 States increased their spending for 

all corrections an average 7.2% and for prisons alone an average 7.3%

Figure 1

Source: U.S. Bureau of the Census, State Government Finances, 1985-96.

7.2% 7.3% 6.6% 3.6% 7.0% 2.9%

Average annual

percent change

1985-96

1996 103 79 123 994 738 49

1995 101 78 120 970 757 49

1990 81 62 93 861 490 46

1985 $53 $40 $67 $749 $392 $39

Natural

resources

Public

Prisons Health Education welfare

Total

Fiscal year corrections

Annual per capita costs (in 1996 constant dollars)

for selected State expenditures, 1985-96
2 State Prison Expenditures, 1996

from June 30, 1995, to June 30, 1996. See Methodology for details. 

Detail may not add to totals because of rounding.

. . .Less than 1%.

*See Methodology, page 15, for the estimation procedure.

Note: Expenditures exclude adult community corrections, juvenile

corrections, and probation and parole services. Inmate counts 

used to calculate operating expenditures per inmate were based 

on prisoners under the jurisdiction of State correctional authorities 

Wyoming 29,025 27,024 93 2,001 7 19,456 53.30 1,389

Washington 357,862 311,122 87 46,740 13 26,662 73.05 11,669

Utah 113,394 111,808 99 1,585 1 32,361 88.66 3,455

Oregon 254,330 253,421 100 909 ... 31,837 87.22 7,960

New Mexico 125,602 123,892 99 1,710 1 29,491 80.80 4,201

Nevada 121,960 119,026 98 2,934 2 15,370 42.11 7,744

Montana 42,448 41,875 99 573 1 20,782 56.94 2,015

Idaho 56,957 55,017 97 1,940 3 16,277 44.60 3,380

Hawaii 87,417 83,921 96 3,496 4 23,318 63.88 3,599

Colorado 249,833 234,503 94 15,330 6 21,020 57.59 11,156

California 3,031,047 2,918,845 96 112,202 4 21,385 58.59 136,492

Arizona 418,094 409,167 98 8,927 2 19,091 52.30 21,433

Alaska 116,664 112,350 96 4,314 4 32,415 88.81 3,466

West $5,004,632 $4,801,972 96% $202,661 4% $22,032 $60.36 217,959

West Virginia 46,949 43,716 93 3,233 7 17,245 47.25 2,535

Virginia 476,715 452,358 95 24,357 5 16,306 44.67 27,742

Texas 1,713,935 1,565,214 91 148,721 9 12,215 33.47 128,140

Tennessee 350,575 349,177 100 1,398 ... 22,904 62.75 15,245

South Carolina 315,539 277,868 88 37,671 12 13,977 38.29 19,880

Oklahoma 198,290 193,567 98 4,723 2 10,601 29.04 18,260

North Carolina 756,829 733,775 97 23,054 3 25,303 69.32 28,999

Mississippi 148,852 143,914 97 4,938 3 11,156 30.56 12,900

Maryland 520,263 480,880 92 39,382 8 22,247 60.95 21,616

Louisiana 316,245 313,463 99 2,783 1 12,304 33.71 25,476

Kentucky 208,706 198,775 95 9,931 5 16,320 44.71 12,180

Georgia 560,358 547,490 98 12,868 2 15,933 43.65 34,363

Florida 1,224,933 1,100,655 90 124,278 10 17,327 47.47 63,521

District of Columbia 213,716 212,148 99 1,568 1 21,296 58.34 9,962

Delaware 87,961 87,253 99 707 1 17,987 49.28 4,851

Arkansas 133,729 124,513 93 9,216 7 13,341 36.55 9,333

Alabama 168,989 165,760 98 3,229 2 7,987 21.88 20,753

South $7,442,584 $6,990,526 94% $452,058 6% $15,338 $42.02 455,756

Wisconsin 360,439 313,366 87 47,073 13 27,771 76.08 11,284

South Dakota 34,152 33,582 98 570 2 17,787 48.73 1,888

Ohio 1,014,917 873,584 86 141,333 14 19,613 53.74 44,540

North Dakota 10,749 10,584 99 165 2 17,154 47.00 617

Nebraska 69,867 67,904 97 1,963 3 22,271 61.02 3,049

Missouri 262,787 249,414 94 13,373 6 12,832 35.16 19,437

Minnesota 185,983 184,359 99 1,624 1 37,825 103.63 4,874

Michigan 1,167,610 1,161,142 99 6,468 1 28,067 76.89 41,371

Kansas 170,848 158,454 93 12,394 7 22,242 60.94 7,124

Iowa 146,069 143,774 98 2,295 2 24,286 66.54 5,920

Indiana 338,195 325,700 96 12,495 4 20,188 55.31 16,133

Illinois 740,423 732,824 99 7,599 1 19,351 53.02 37,870

Midwest $4,502,037 $4,254,686 94% $247,351 6% $21,919 $60.05 194,107

Vermont 33,505 33,426 100 79 ... 31,094 85.19 1,075

Rhode Island 109,596 108,683 99 913 1 35,739 97.92 3,041

Pennsylvania 978,769 902,244 92 76,525 8 28,063 76.88 32,151

New York 2,220,586 1,948,752 88 271,835 12 28,426 77.88 68,556

New Jersey 839,308 827,115 98 12,193 2 30,773 84.31 26,878

New Hampshire 42,970 42,429 99 541 1 20,839 57.09 2,036

Massachusetts 309,674 304,483 98 5,191 2 26,002 71.24 11,710

Maine 51,713 48,206 93 3,507 7 33,711 92.36 1,430

Connecticut 497,838 475,367 94 22,471 6 31,912 87.43 14,896

Northeast $5,083,959 $4,690,704 92% $393,256 8% $28,996 $79.44 161,773

Total $22,033,214 $20,737,888 94% $1,295,326 6% $20,142 $55.18 1,029,595

jurisdiction Total Operating of total Capital Per year Per day inmates, 1995-96*

Percent in dollars per inmate daily number of 

of total

Region and Percent

Expenditures (in 1,000’s of dollars) Operating expenditures Estimated average

Table 1. State prisons: Total, operating, and capital expenditures, and operating expenditures 

per inmate, fiscal year 1996
States spent $22.0 billion 

on prisons in FY 1996

State prison expenditures & total State

corrections minus probation, parole,

juvenile justice, and community

corrections activities & reached

$22,033,214,000 in fiscal 1996. 

California had the largest State prison

expenditure, a $3 billion annual

payment, and North Dakota had the

smallest State expenditure, $10.7

million (table 1).

The largest State prison expenditures 

in FY 1996:

California $3.0 billion

New York 2.2

Texas 1.7

Florida 1.2

Michigan 1.2

The smallest State prison expenditures

in FY 1996:

 

 North Dakota $10.7 million

 Wyoming 29.0

 Vermont 33.5

 South Dakota 34.2

 New Hampshire 43.0

States spent approximately $94 of

every $100 on current operations

Two-thirds of the States spent 94% or

more of their prison dollars on current

operations, such as salaries, wages,

fees, commissions, supplies, contractual services, and general maintenance

activities. Oregon, Tennessee, and

Vermont reported that nearly all of their

funds designated for prisons went for

current operations in FY 1996. Ohio

spent the least (86%), followed by

Washington and Wisconsin which

spent 87%.

The Nation’s total operating expenditure for State prisons in FY 1996

($20,737,888,000) divided by the

average number of State prisoners

incarcerated during the period

(1,029,595), resulted in an estimated

average operating expenditure per

inmate of $20,142 per year, or $55 per

day. See Methodology for a description

of the estimated average daily inmate

population for FY 1996. 

In 1990 the inflation-adjusted

nationwide operating cost per inmate,

as reported by State facility respondents, was $18,400, and in 1984 it was

$16,300. 

 

Nearly half of all jurisdictions in 1996

had per-inmate costs in the $20,000 to

$30,000 range. Operations were nearly

twice as costly in the Northeast as in

the South, and about a third higher in

the Northeast than in the Midwest and

West.

Eight States, all but one of which was

located in the South, had annual

operating costs per inmate of less than

$15,000, while seven States had

annual costs of more than $30,000:

 

States 

with below- FY 1996

$15,000 per inmate prison

annual costs operating costs 

 Alabama $ 7,987

Oklahoma 10,601

Mississippi 11,156

Texas 12,215

Louisiana 12,304

Missouri 12,832

Arkansas 13,341

South Carolina 13,977

States 

with above-

$30,000 

annual costs

Minnesota $37,825

Rhode Island 35,739

Maine 33,711

Alaska 32,415 

Utah 32,361

Connecticut 31,912 

Oregon 31,837 

Vermont 31,094

New Jersey 30,773

Note: All but Rhode Island, Connecticut, and New Jersey used a portion

of prison expenditures to fund community corrections. See page 14. 

Numerous factors were associated with

State-by-State differences in prison

costs. Cost-of-living, prevailing wage

rates, geography, and a variety of other

factors contributed to each State’s

costs. Measuring these elements was

beyond the scope of this study. However, for a discussion of the variations

in State correctional expenditures, see

“Differences in prison costs,” page 12.

Expenditures, fiscal year 1996

State Prison Expenditures, 1996 3
Most States spent about $6 out of

every $100 on prison capital projects

States spent an average of $6 out of

every $100 for new construction,

renovations, major repairs, equipment,

land, buildings, and other nonrecurring

outlays during FY 1996. Less than 1%

of total expenditures were allocated to

capital projects in Oregon, Tennessee,

and Vermont, compared to 14% in Ohio

and 13% in Washington and

Wisconsin.

Slightly more than three-fifths of State

capital outlays in FY 1996 went for

building construction and renovation

projects such as additions, replacements, and major alterations, including

fees for the professional services of

architects, engineers, appraisers and

attorneys.

In terms of capital outlays, nearly a

quarter was spent on equipment

purchases and installations,

furnishings, office equipment, motor

vehicles, and other devices having a

useful life of more than 5 years. The

remainder & about a seventh of all

capital funds & was invested in land

acquisitions, debt payments, and

related costs (table 2). 

In Hawaii and Maryland all capital

expenditures for FY 1996 were reported

as construction and renovation costs,

whereas in Arizona, Delaware, the

District of Columbia, Michigan, Idaho,

Montana, New Mexico, and Vermont,

equipment consumed the entire capital

account. 

Land-related costs accounted for only 

a small share of most States’ capital

expenditures in 1996. In New York,

however, these expenditures made up

nearly two-thirds of the total and in

Indiana, nearly a third.

Capital expenditures

4 State Prison Expenditures, 1996

Wyoming 2,001 1,813 188 0

Washington 46,740 36,544 9,505 691

Utah 1,585 746 839 0

Oregon 909 270 639 0

New Mexico 1,710 0 1,710 0

Nevada 2,934 137 2,797 0

Montana 573 0 573 0

Idaho 1,940 0 1,940 0

Hawaii 3,496 3,496 0 0

Colorado 15,330 11,565 3,624 141

California 112,202 77,667 34,535 0

Arizona 8,927 0 8,927 0

Alaska 4,314 2,775 1,539 0

West $202,661 $135,013 $66,815 $832

West Virginia 3,233 1,834 1,399 0

Virginia 24,357 11,224 13,073 60

Texas 148,721 112,709 35,831 181

Tennessee 1,398 141 1,257 0

South Carolina 37,671 32,134 5,537 0

Oklahoma 4,723 793 3,931 0

North Carolina 23,054 4,769 18,236 49

Mississippi 4,938 2,190 2,360 388

Maryland 39,382 39,382 0 0

Louisiana 2,783 381 2,189 213

Kentucky 9,931 7,175 2,756 0

Georgia 12,868 1,579 11,290 0

Florida 124,278 99,865 24,228 185

District of Col. 1,568 0 1,568 0

Delaware 707 0 707 0

Arkansas 9,216 6,904 2,311 0

Alabama 3,229 2,066 1,163 0

South $452,058 $323,146 $127,836 $1,077

Wisconsin 47,073 36,750 10,323 0

South Dakota 570 45 525 0

Ohio 141,333 122,065 19,268 0

North Dakota 165 153 12 0

Nebraska 1,963 633 1,330 0

Missouri 13,373 288 13,085 0

Minnesota 1,624 808 816 0

Michigan 6,468 0 6,468 0

Kansas 12,394 9,769 2,625 0

Iowa 2,295 354 1,941 0

Indiana 12,495 1,238 7,393 3,864

Illinois 7,599 1,556 6,043 0

Midwest $247,351 $173,658 $69,828 $3,864

Vermont 79 0 79 0

Rhode Island 913 440 473 0

Pennsylvania 76,525 68,192 8,333 0

New York 271,835 74,921 17,308 179,605

New Jersey 12,193 9,470 2,723 0

New Hampshire 541 219 322 0

Massachusetts 5,191 1,763 3,428 0

Maine 3,507 3,253 164 90

Connecticut 22,471 18,363 4,108 0

Northeast $393,256 $176,622 $36,939 $179,695

Total $1,295,326 $808,439 $301,419 $185,468

Land and other

Construction Equipment capital expenditures

 

 Total

Region and

 jurisdiction

Capital expenditures (in 1,000’s of dollars)

Table 2. State prisons: Components of capital expenditures, fiscal year 1996
About two-thirds of operating costs

went for prison employee salaries,

wages, and benefits

Salaries and wages accounted for

slightly more than half of total operating

expenditures, nationwide; employee

benefits, about a seventh; and other

operating costs, approximately a third

(table 3). 

The wide State-by-State variation in the

distribution of operating expenditure

components highlights the importance

of considering all operating costs

together when making comparisons

between jurisdictions. For example, 

in Massachusetts prison employee

salaries and wages accounted for 67%

of the State’s total operating expenditures and for about 60% of the

expenditures in the District of

Columbia, Oklahoma, New York, 

and Illinois. 

By contrast, in Kentucky, Oregon, 

and Tennessee about a third of total

operating expenditures were allocated

for prison employee salaries and

wages. 

Like salaries, employee benefits varied

from a high of 26% in Michigan to a low

of 3% in Massachusetts. The other

operating costs category ranged from

as much as 59% of the total prison

operating expenditure in Tennessee 

to as little as 16% in Michigan.

Operating expenditures

State Prison Expenditures, 1996 5

Wyoming 27,024 11,751 43 4,455 16 10,818 40

Washington 311,122 168,925 54 48,113 15 94,084 30

Utah 111,808 44,771 40 22,188 20 44,850 40

Oregon 253,421 83,267 33 27,215 11 142,940 56

New Mexico 123,892 51,631 42 21,631 17 50,629 41

Nevada 119,026 66,722 56 18,692 16 33,612 28

Montana 41,875 18,620 44 5,342 13 17,913 43

Idaho 55,017 26,202 48 8,981 16 19,834 36

Hawaii 83,921 38,666 46 19,919 24 25,336 30

Colorado 234,503 124,044 53 25,673 11 84,786 36

California 2,918,845 1,588,517 54 432,436 15 897,892 31

Arizona 409,167 192,167 47 59,573 15 157,427 38

Alaska 112,350 53,560 48 20,945 19 37,845 34

West $4,801,972 $2,468,844 51% $715,162 15% $1,617,966 34%

West Virginia 43,716 19,974 46 7,381 17 16,361 37

Virginia 452,358 250,681 55 70,359 16 131,318 29

Texas 1,565,214 885,246 57 82,815 5 597,152 38

Tennessee 349,177 113,826 33 30,901 9 204,450 59

South Carolina 277,868 143,777 52 45,148 16 88,943 32

Oklahoma 193,567 116,642 60 32,120 17 44,805 23

North Carolina 733,775 358,087 49 87,126 12 288,562 39

Mississippi 143,914 60,752 42 16,726 12 66,436 46

Maryland 480,880 235,564 49 74,749 16 170,567 35

Louisiana 313,463 120,317 38 21,220 7 171,926 55

Kentucky 198,775 62,513 31 21,593 11 114,669 58

Georgia 547,490 262,930 48 105,493 19 179,067 33

Florida 1,100,655 535,673 49 224,957 20 340,024 31

District of Col. 212,148 129,034 61 20,837 10 62,277 29

Delaware 87,253 40,705 47 13,120 15 33,428 38

Arkansas 124,513 57,505 46 16,308 13 50,701 41

Alabama 165,760 87,534 53 22,084 13 56,142 34

South $6,990,526 $3,480,760 50% $892,937 13% $2,616,829 37%

Wisconsin 313,366 131,474 42 50,896 16 130,996 42

South Dakota 33,582 13,550 40 3,377 10 16,655 50

Ohio 873,584 394,243 45 112,280 13 367,062 42

North Dakota 10,584 5,779 55 1,700 16 3,105 29

Nebraska 67,904 35,471 52 8,659 13 23,774 35

Missouri 249,414 124,259 50 39,764 16 85,390 34

Minnesota 184,359 86,103 47 28,701 16 69,555 38

Michigan 1,161,142 682,644 59 298,166 26 180,332 16

Kansas 158,454 78,024 49 13,795 9 66,635 42

Iowa 143,774 81,446 57 11,220 8 51,108 36

Indiana 325,700 133,473 41 50,982 16 141,244 43

Illinois 732,824 438,850 60 91,341 12 202,633 28

Midwest $4,254,686 $2,205,315 52% $710,882 17% $1,338,489 31%

Vermont 33,426 18,207 54 5,162 15 10,057 30

Rhode Island 108,683 55,622 51 18,093 17 34,968 32

Pennsylvania 902,244 436,195 48 142,514 16 323,535 36

New York 1,948,752 1,174,315 60 367,208 19 407,228 21

New Jersey 827,115 413,166 50 87,610 11 326,339 39

New Hampshire 42,429 24,151 57 5,942 14 12,336 29

Massachusetts 304,483 204,905 67 10,146 3 89,433 29

Maine 48,206 22,687 47 10,284 21 15,235 32

Connecticut 475,367 270,755 57 95,000 20 109,612 23

Northeast $4,690,704 $2,620,003 56% $741,958 16% $1,328,743 28

Total $20,737,888 $10,774,922 52% $3,060,939 15% $6,902,027 33%

jurisdiction Total and wages of total Benefits ot total costs of total

Region and Salaries Percent Percent operating Percent

Other

Operating expenditures (1,000’s of dollars)

Table 3. State prisons: Components of operating expenditures, fiscal year 1996
Five core expenditures provide a

prison cost profile

Over a quarter of current operating

expenses in State prisons in FY 1996

involved inmate medical care, food

service, inmate programs, utilities, and

transportation and travel expenses

(table 4).

Five core expenditures

6 State Prison Expenditures, 1996

Note: Figures include salaries or wages of correctional staff involved in the described activity.

Detail may not add to total due to rounding. National estimates are based on ratio 

adjustments of total to covered inmate population.

. . .Not able to separate from general operating expenditures.

Wyoming 5,734 1,362 . . . 757 . . .

Washington 43,140 22,661 . . . 10,445 4,856

Utah 10,868 4,163 . . . 2,936 1,136

Oregon 14,463 10,438 . . . 6,245 2,157

New Mexico 10,264 6,622 . . . 4,014 589

Nevada 24,621 6,766 . . . 5,305 . . .

Montana 4,030 2,100 . . . 805 362

Idaho 7,128 3,512 . . . 1,455 369

Hawaii 8,125 7,273 . . . 3,302 162

Colorado 22,176 14,203 . . . 6,537 2,441

California 378,031 177,614 . . . 78,686 25,565

Arizona 39,703 23,797 . . . 12,033 . . .

Alaska 14,066 5,122 . . . 3,857 1,816

West $582,348 $285,634 $353,997 $136,377 $39,453

West Virginia 5,367 3,201 . . . 2,406 425

Virginia . . . 29,998 . . . 14,644 2,334

Texas 276,826 65,820 . . . 54,169 8,413

Tennessee 29,346 23,261 . . . 16,126 2,583

South Carolina 20,336 9,174 . . . 15,391 2,142

Oklahoma 15,027 7,835 . . . 6,446 1,629

North Carolina 76,634 28,151 . . . 22,971 3,250

Mississippi 15,153 8,468 . . . 5,163 1,143

Maryland 37,380 17,594 . . . 19,188 3,064

Louisiana . . . 10,394 . . . 7,862 . . .

Kentucky 16,049 7,155 . . . 6,131 5,534

Georgia 83,033 38,961 . . . 24,843 3,714

Florida 194,594 81,813 . . . 37,213 24,976

Dist. of Columbia 31,804 14,776 . . . 9,496 4,763

Delaware 8,256 6,595 . . . 3,948 2,901

Arkansas 17,972 7,215 . . . 5,858 637

Alabama 21,535 6,389 . . . 8,091 1,644

South $849,313 $366,799 $218,523 $259,944 $69,153

Wisconsin 18,439 15,750 . . . 10,187 2,086

South Dakota 4,284 3,219 . . . 905 146

Ohio 78,973 69,717 . . . 26,340 . . .

North Dakota 622 660 . . . 485 85

Nebraska 3,577 3,083 . . . 1,841 278

Missouri 24,867 14,887 . . . 11,535 1,562

Minnesota . . . . . . . . . 5,660 585

Michigan 189,812 65,281 . . . 28,828 17,873

Kansas 16,647 9,750 . . . 4,787 1,441

Iowa 8,832 10,972 . . . 4,938 717

Indiana . . . 16,687 . . . 9,198 1,730

Illinois 48,272 41,928 . . . 26,254 5,615

Midwest $394,325 $251,933 $156,765 $130,959 $32,119

Vermont 3,658 1,543 . . . 796 137

Rhode Island 8,297 4,903 . . . 2,774 2,329

Pennsylvania 119,522 65,686 . . . 30,675 . . .

New York 163,454 70,050 . . . 64,025 19,061

New Jersey 61,819 24,956 . . . 26,543 2,980

New Hampshire 8,325 2,358 . . . 2,274 217

Massachusetts 39,850 9,406 . . . 8,476 1,914

Maine 3,379 1,437 . . . 2,395 109

Connecticut 44,939 22,967 . . . 16,789 4,130

Northeast $453,243 $203,305 $311,520 $154,748 $30,878

Total, reporting States $2,279,228 $1,107,672 $1,040,806 $682,028 $171,602

National estimate $2,456,300 $1,112,900 $1,231,100 $682,028 $197,000

jurisdiction care service programs Utilities Transportation

Region and Medical Food Inmate

Expenditures (in 1,000’s of dollars)*

Table 4. State prison expenditures for medical care, food service, inmate

programs, utilities, and transportation, fiscal year 1996
States spent nearly $2.5 billion on

prisoner medical and dental care in FY

1996, or about 12% of total prison

operating expenditures (table 5).

Outlays for medical services provided

by full-time and part-time government

staff and managed care and fee-forservice providers averaged $2,386 per

inmate during the year, or $6.54 per

day. By comparison, in 1995, the latest

year with data, on average each U.S.

resident spent $1,807 or $4.95 per day

for his or her own health care.*

Correctional systems face a variety of

factors influencing the cost 

of inmate medical care. Some prison

systems may be making up for the

inadequate care of chronic disorders

among the prisoners before they were

admitted. Some systems are in States

where everyone pays above average

medical costs. Some systems are in

States with high incidence of risky

behaviors that cause disease. Some

States may have an exceptional

number of high-cost medical cases,

such as AIDS or kidney failures. How 

a State chooses to staff or pay for its

medical care and how a State

distributes its specialized care among

facilities also influence expenditures.

In FY 1996 medical costs accounted for

about 14% of the total prison operating

expenditures in the South, 12% in the

West, 11% in the Midwest, and 10% 

in the Northeast. Total annual medical

expenditures ranged from $378 million

in California to $622,000 in North

Dakota.

Six States had daily medical costs per

inmate above $10: Michigan, $12.57;

Wyoming, $11.31; New Hampshire,

$11.20; Alaska, $11.12; Pennsylvania,

$10.18; and Washington, $10.13. Four

were below $3 a day: Oklahoma,

$2.25; North Dakota, $2.76; South

Carolina, $2.80; and Alabama, $2.84.

Medical care

State Prison Expenditures, 1996 7

*U.S. Health Care Financing

Administration, Health Care Financing

Review, fall 1996. Note: Figures include salaries and wages of correctional staff involved in the described activity.

 . .Not able to separate from general operating expenditures.

--Not calculable.

Wyoming 5,734,132 21.2 4,128 11.31

Washington 43,139,853 13.9 3,697 10.13

Utah 10,868,000 9.7 3,146 8.62

Oregon 14,462,949 5.7 1,817 4.98

New Mexico 10,264,100 8.3 2,443 6.69

Nevada 24,620,666 20.7 3,179 8.71

Montana 4,030,000 9.6 2,000 5.48

Idaho 7,128,000 13.0 2,109 5.78

Hawaii 8,124,583 9.7 2,257 6.18

Colorado 22,175,794 9.5 1,988 5.45

California 378,031,000 13.0 2,770 7.59

Arizona 39,702,600 9.7 1,852 5.08

Alaska 14,066,000 12.5 4,058 11.12

West $582,347,677 12.1% $2,672 $7.32

West Virginia 5,366,624 12.3 2,117 5.80

Virginia . . . - - - - - - 

Texas 276,825,806 17.7 2,160 5.92

Tennessee 29,346,000 8.4 1,925 5.27

South Carolina 20,336,000 7.3 1,023 2.80

Oklahoma 15,027,000 7.8 823 2.25

North Carolina 76,634,451 10.4 2,643 7.24

Mississippi 15,153,000 10.5 1,175 3.22

Maryland 37,379,866 7.8 1,729 4.74

Louisiana ... - - - - - - 

Kentucky 16,049,000 8.1 1,318 3.61

Georgia 83,033,435 15.2 2,416 6.62

Florida 194,593,820 17.7 3,063 8.39

District of Columbia 31,804,000 15.0 3,193 8.75

Delaware 8,256,324 9.5 1,702 4.66

Arkansas 17,972,348 14.4 1,926 5.28

Alabama 21,535,000 13.0 1,038 2.84

South $849,312,674 13.6% $2,110 $5.78

Wisconsin 18,439,265 5.9 1,634 4.48

South Dakota 4,283,590 12.8 2,269 6.22

Ohio 78,972,713 9.0 1,773 4.86

North Dakota 622,000 5.9 1,008 2.76

Nebraska 3,576,884 5.3 1,173 3.21

Missouri 24,866,807 10.0% 1,279 3.51

Minnesota . . . - - - - - - 

Michigan 189,812,400 16.3 4,588 12.57

Kansas 16,647,000 10.5 2,337 6.40

Iowa 8,832,000 6.1 1,492 4.09

Indiana . . . - - - - - - 

Illinois 48,272,000 6.6 1,275 3.49

Midwest $394,324,659 10.5% $2,278 $6.24

Vermont 3,658,230 10.9 3,403 9.32

Rhode Island 8,297,251 7.6 2,728 7.48

Pennsylvania 119,522,000 13.2 3,718 10.18

New York 163,454,415 8.4 2,384 6.53

New Jersey 61,819,000 7.5 2,300 6.30

New Hampshire 8,325,000 19.6 4,089 11.20

Massachusetts 39,850,000 13.1 3,403 9.32

Maine 3,378,645 7.0 2,363 6.47

Connecticut 44,938,650 9.5 3,017 8.27

Northeast $453,243,191 9.7% $2,802 $7.68

Total, reporting States $2,279,228,201

National estimate $2,456,300,000 11.8% $2,386 $6.54

jurisdiction Total expenditure Per year Per day

Per inmate

Percent of anRegion and nual operating

Medical expenditures

Table 5. State prison expenditures for inmate medical care, 

fiscal year 1996
At $1.1 billion, nationwide, outlays for

State prison food services during FY

1996 were slightly less than half as

large as the costs for medical care

(table 6). In absolute terms, California

spent the most to feed its inmates

($178 million), and North Dakota spent

the least ($660,000). South Dakota

allocated the largest percentage of its

operating expenditure on food service 

(10%), and Maine and New Jersey, the

smallest percentage (3%). 

Overall, State prison systems spent

about $2.96 per day on inmate food

service. In the West ($3.59), Midwest

($3.65), and Northeast ($3.44) average

costs were slightly higher than in the

South ($2.20) where prison farm

produce and other inmate-generated

measures may have helped to reduce

food costs. 

The highest daily State expenditure for

food service was in Pennsylvania

($5.60 per inmate), nearly 7 times

greater than that in Alabama, which had

the lowest daily food cost per inmate 

($0.84).

Food service

8 State Prison Expenditures, 1996

. . .Not able to separate from general operating expenditures.

Note: Figures include salaries or wages of correctional staff involved in the described activity.

--Not calculable.

Wyoming 1,362,436 5.0 981 2.69

Washington 22,661,351 7.3 1,942 5.32

Utah 4,163,257 3.7 1,205 3.30

Oregon 10,437,555 4.1 1,311 3.59

New Mexico 6,621,900 5.3 1,576 4.32

Nevada 6,766,138 5.7 874 2.39

Montana 2,100,000 5.0 1,042 2.86

Idaho 3,512,000 6.4 1,039 2.85

Hawaii 7,272,994 8.7 2,021 5.54

Colorado 14,203,242 6.1 1,273 3.49

California 177,614,000 6.1 1,301 3.57

Arizona 23,797,400 5.8 1,110 3.04

Alaska 5,122,000 4.6 1,478 4.05

West $285,634,273 5.9% $1,310 $3.59

West Virginia 3,200,611 7.3 1,263 3.46

Virginia 29,998,000 6.6 1,081 2.96

Texas 65,819,678 4.2 514 1.41

Tennessee 23,261,000 6.7 1,526 4.18

South Carolina 9,174,000 3.3 461 1.26

Oklahoma 7,835,493 4.0 429 1.18

North Carolina 28,150,613 3.8 971 2.66

Mississippi 8,468,000 5.9 656 1.80

Maryland 17,593,721 3.7 814 2.23

Louisiana 10,394,299 3.3 408 1.12

Kentucky 7,155,000 3.6 587 1.61

Georgia 38,961,177 7.1 1,134 3.11

Florida 81,812,750 7.4 1,288 3.53

District of Columbia 14,776,000 7.0 1,483 4.06

Delaware 6,595,000 7.6 1,360 3.72

Arkansas 7,214,757 5.8 773 2.12

Alabama 6,389,000 3.9 308 0.84

South $366,799,099 5.2% $805 $2.20

Wisconsin 15,749,682 5.0 1,396 3.82

South Dakota 3,218,839 9.6 1,705 4.67

Ohio 69,716,713 8.0 1,565 4.29

North Dakota 660,000 6.2 1,070 2.93

Nebraska 3,083,029 4.5 1,011 2.77

Missouri 14,886,809 6.0 766 2.10

Minnesota ... - - - - - - 

Michigan 65,280,900 5.6 1,578 4.32

Kansas 9,750,000 6.2 1,369 3.75

Iowa 10,972,000 7.6 1,853 5.08

Indiana 16,686,967 5.1 1,034 2.83

Illinois 41,928,000 5.7 1,107 3.03

Midwest $251,932,939 6.2% $1,331 $3.65

Vermont 1,542,564 4.6 1,435 3.93

Rhode Island 4,902,784 4.5 1,612 4.42

Pennsylvania 65,686,000 7.3 2,043 5.60

New York 70,049,869 3.6 1,022 2.80

New Jersey 24,956,000 3.0 928 2.54

New Hampshire 2,358,000 5.6 1,158 3.17

Massachusetts 9,405,930 3.1 803 2.20

Maine 1,437,438 3.0 1,005 2.75

Connecticut 22,966,834 4.8 1,542 4.22

Northeast $203,305,419 4.3% $1,257 $3.44

Total, reporting States $1,107,671,730

National estimate $1,112,900,000 5.4% $1,081 $2.96

jurisdiction Total expenditure Per year Per day

Per inmate

Percent of anRegion and nual operating

Food service expenditures

Table 6. State prison expenditures for food service, fiscal year 1996
States spent approximately $1.2 million

in FY 1996 on inmate programs

involving academic and vocational

training, substance abuse awareness

and treatment programs, religious

activities, parenting, job search

preparation, life skills training,

recreation and exercise, and related

activities (table 7). This amount was

slightly more than for food service and

equal to about 6% of the Nation’s total

State prison operating expenditure.

Reporting of inmate program

expenditures was too uneven to permit

State-by-State presentation. About a

fourth of the States could not separate

inmate program spending from general

operating costs. Jurisdictions that

could report separate numbers did not

always know the total outlays because

other agencies met some of the costs.

Some State health departments may

have provided mental health counseling

and substance abuse treatment. Some

State departments of education may

have partially defrayed the costs of 

teachers for GED classes or other

academic or vocational training.

Inmate programs

State Prison Expenditures, 1996 9

Note: Programs include work activities such as prison industries and facility support services,

educational activities like academic and vocational training, counseling activities like substance

abuse treatment and employment skills training, and recreation and exercise activities. Figures

include salaries and wages of correctional staff involved in the described activity.

*Program expenditures are underreported. Some States reported expenditures for selected

programs only. Other States were unable to separate program expenditures from general

operating costs. A national estimate was calculated, adjusting for nonreporting. 

West 353,997,374 7.7 1,712 4.69

South 218,523,400 4.1 634 1.74

Midwest 156,765,236 4.3 989 2.71

Northeast $311,519,992 6.7% $1,943 $5.32

Total, reporting States $1,040,806,002

National estimate $1,231,100,000 5.9% $1,196 $3.28

jurisdiction Total expenditure Per year Per day

Region and annual operating Per inmate

Percent of 

 Inmate program expenditures*

Table 7. State prison expenditures for inmate programs, fiscal year 1996
State prison utility costs totaled $682

million in FY 1996, or about 3.3% of

total prison operating expenditures

(table 8). Utilities were the only core

prison cost which all State respondents

could report completely. The category

includes gas and electricity for heat and

air conditioning, cooking, and lighting

as well as water and sewerage service.

Utilities do not include telephone

service.

Prison utility expenditures varied across

geographic areas: Average annual

costs per inmate were highest in the

Northeast ($957), followed by the

Midwest ($675), the West ($626), and

the South ($570).

Daily utility costs ranged from $4.59 

per inmate in Maine and $3.18 in

Minnesota to $0.85 in Louisiana 

and $0.97 in Oklahoma.

 

 

Utilities

10 State Prison Expenditures, 1996

Note: Figures include salaries and wages of correctional staff involved in the described activity.

Wyoming 756,663 2.8 545 1.49

Washington 10,445,382 3.4 895 2.45

Utah 2,935,741 2.6 850 2.33

Oregon 6,245,185 2.5 785 2.15

New Mexico 4,013,900 3.2 955 2.62

Nevada 5,305,000 4.5 685 1.88

Montana 805,397 1.9 400 1.10

Idaho 1,455,000 2.6 430 1.18

Hawaii 3,302,012 3.9 917 2.51

Colorado 6,536,832 2.8 586 1.61

California 78,686,000 2.7 576 1.58

Arizona 12,032,700 2.9 561 1.54

Alaska 3,857,000 3.4 1,113 3.05

West $136,376,812 2.8% $626 $1.71

West Virginia 2,406,000 5.5 949 2.60

Virginia 14,644,153 3.2 528 1.45

Texas 54,168,689 3.5 423 1.16

Tennessee 16,126,000 4.6 1,058 2.90

South Carolina 15,391,000 5.5 774 2.12

Oklahoma 6,446,236 3.3 353 0.97

North Carolina 22,971,090 3.1 792 2.17

Mississippi 5,163,000 3.6 400 1.10

Maryland 19,187,647 4.0 888 2.43

Louisiana 7,861,624 2.5 309 0.85

Kentucky 6,131,000 3.1 503 1.38

Georgia 24,842,844 4.5 723 1.98

Florida 37,212,649 3.4 586 1.61

District of Col. 9,496,000 4.5 953 2.61

Delaware 3,947,900 4.5 814 2.23

Arkansas 5,857,501 4.7 628 1.72

Alabama 8,091,000 4.9 390 1.07

South $259,944,333 3.7% $570 $1.56

Wisconsin 10,186,782 3.3 903 2.47

South Dakota 905,470 2.7 480 1.31

Ohio 26,339,792 3.0 591 1.62

North Dakota 485,000 4.6 786 2.15

Nebraska 1,841,023 2.7 604 1.65

Missouri 11,535,160 4.6 593 1.63

Minnesota 5,660,365 3.1 1,161 3.18

Michigan 28,828,300 2.5 697 1.91

Kansas 4,787,000 3.0 672 1.84

Iowa 4,938,000 3.4 834 2.29

Indiana 9,197,903 2.8 570 1.56

Illinois 26,254,000 3.6 693 1.90

Midwest $130,958,795 3.1% $675 $1.85

Vermont 796,355 2.4 741 2.03

Rhode Island 2,773,903 2.6 912 2.50

Pennsylvania 30,675,000 3.4 954 2.61

New York 64,025,452 3.3 934 2.56

New Jersey 26,543,000 3.2 988 2.71

New Hampshire 2,274,000 5.4 1,117 3.06

Massachusetts 8,476,416 2.8 724 1.98

Maine 2,395,334 5.0 1,675 4.59

Connecticut 16,788,808 3.5 1,127 3.09

Northeast $154,748,268 3.3% $957 $2.62

Total $682,028,208 3.3% $662 $1.81

jurisdiction Total expenditure Per year Per day

Per inmate

Percent of 

Region and annual operating

Expenditures for utilities

Table 8. State prison expenditures for utilities, fiscal year 1996
Inmate transportation and staff travel

activities cost State prisons systems

$197 million in FY 1996, or about 1% 

of their total operating expenditures

(table 9). 

Approximately half of all reported

transportation and travel money

associated with State prisons in FY

1996 was spent in California, Florida,

New York, and Michigan, which

reported prison transportation bills of

$25.6 million, $25 million, $19.1 million,

and $17.9 million, respectively.

Reported annual transportation and

travel expenditures per inmate in FY

1996 ranged from $766 in Rhode Island

and $598 in Delaware to $45 in Hawaii

and $66 in Texas. The Adult Correctional Institutions (ACI) division,

according to Rhode Island’s Department of Corrections, “is responsible 

for the transportation of the adult and

juvenile populations to court facilities,

and transports inmates to and from

other states.... The ACI functions both

as a prison system for offenders

sentenced to incarceration and as a

statewide jail facility for individuals

awaiting trial or arraignment...”

Like Rhode Island, Delaware operates

a combined jail/prison system with

added cost for jail inmate movement. 

Transportation

State Prison Expenditures, 1996 11

--Not calculable.

Note: Figures include salaries and wages of correctional staff involved in the described activity.

. . .Not able to separate from general operating expenditures.

Wyoming . . . -- -- --

Washington 4,855,899 1.6 416 1.14

Utah 1,135,863 1.0 329 0.90

Oregon 2,156,832 0.9 271 0.74

New Mexico 588,900 0.5 140 0.38

Nevada . . . -- - - - -

Montana 362,494 0.9 180 0.49

Idaho 369,000 0.7 109 0.30

Hawaii 161,606 0.2 45 0.12

Colorado 2,440,930 1.0 219 0.60

California 25,565,000 0.9 187 0.51

Arizona . . . -- - - - -

Alaska 1,816,000 1.6 524 1.44

West $39,452,524 0.9% $211 $0.58

West Virginia 425,129 1.0 168 0.46

Virginia 2,334,291 0.5 84 0.23

Texas 8,412,959 0.5 66 0.18

Tennessee 2,583,000 0.7 169 0.46

South Carolina 2,142,000 0.8 108 0.30

Oklahoma 1,628,852 0.8 89 0.24

North Carolina 3,250,167 0.4 112 0.31

Mississippi 1,143,000 0.8 89 0.24

Maryland 3,064,024 0.6 142 0.39

Louisiana ... -- - - - -

Kentucky 5,534,000 2.8 454 1.24

Georgia 3,713,954 0.7 108 0.30

Florida 24,975,969 2.3 393 1.08

District of Columbia 4,763,000 2.2 478 1.31

Delaware 2,900,900 3.3 598 1.64

Arkansas 637,299 0.5 68 0.19

Alabama 1,644,000 1.0 79 0.22

South $69,152,544 1.0% $161 $0.44

Wisconsin 2,086,031 0.7 185 0.51

South Dakota 146,000 0.4 77 0.21

Ohio ... -- - - - -

North Dakota 85,000 0.8 138 0.38

Nebraska 278,000 0.4 91 0.25

Missouri 1,562,215 0.6 80 0.22

Minnesota 585,372 0.3 120 0.33

Michigan 17,873,300 1.5 432 1.18

Kansas 1,441,000 0.9 202 0.55

Iowa 717,000 0.5 121 0.33

Indiana 1,729,769 0.5 107 0.29

Illinois 5,615,000 0.8 $148 0.41

Midwest $32,118,687 0.9% $215 $0.59

Vermont 136,939 0.4 127 0.35

Rhode Island 2,329,266 2.1 766 2.10

Pennsylvania ... -- - - - -

New York 19,061,438 1.0 278 0.76

New Jersey 2,980,000 0.4 111 0.30

New Hampshire 217,000 0.5 107 0.29

Massachusetts 1,914,496 0.6 163 0.45

Maine 108,753 0.2 76 0.21

Connecticut 4,130,210 0.9 277 0.76

Northeast $30,878,102 0.8% $238 $0.65

Total, reporting States $171,601,857

National estimate $197,000,000 0.9% $191 $0.52

jurisdiction Total expenditure Per year Per day

Per inmate

Percent of anRegion and nual operating

Expenditures for transportation

Table 9. State prison expenditures for transportation, fiscal year 1996
Numerous factors associated with

State-by-State differences 

in prison costs

Much of the variation between States in

the cost of operating prisons fell outside

the control of State administrators: 

Differences in the cost of living,

variation in prevailing wage rates,

climate, geography, and a variety of

other human and natural factors

contributed significantly to each State’s 

prison cost equation. Measuring these

elements was beyond the scope of this

study. However, a number of factors

related to correctional operations were

possible to analyze.

Inmate-to-staff ratios

Inmate-to-staff ratios had a clear

relationship with operating costs per

inmate. This relationship was tied to

employee salaries and wages that

accounted for more than half of total

State prison operating costs.

High inmate-to-total-staff ratios were

most common in States reporting low 

average costs per inmate, and low

inmate-to-total staff ratios predominated in States with high average

annual costs per inmate. 

States with the lowest inmate-to-total-staff

ratios:

States with the highest inmate-to-total-staff

ratios:

Similar patterns were observed

between inmate-to-security-staff ratios

and average costs per inmate. High

inmate-to-security-staff ratios were

most common in States with low

average costs per inmate, and low

inmate-to-security-staff ratios were

most likely to prevail in jurisdictions 

with high average costs per inmate.

States with the lowest

inmate-to-security-staff ratios:

 

States with the highest

inmate-to-security-staff ratios:

Average number of inmates per facility

The overall pattern between average

number of inmates per facility and costs

per inmate suggests that a small

amount of cost savings resulted from

the operation of larger capacity prisons.

Average facility size showed some

relationship with average annual

operating costs per inmate: Eight

States with annual costs per inmate of

less than $15,000 reported average

numbers of inmates per facility of 400

or greater, including 2 jurisdictions 

with average prison sizes greater than

1,300. 

By contrast, 7 States with average

costs per inmate of $30,000 or more

had average numbers of inmates per

facility of fewer than 800, including 2

with average of fewer than 200. 

In the remaining 36 jurisdictions, which

had intermediate costs per inmate,

there was wide variation in the average

number of inmates per facility and no

clear relationship between average

facility size and cost per inmate.

Differences in prison costs 

12 State Prison Expenditures, 1996

Mississippi 4.4 31

Louisiana 4.6 34

Nevada 4.7 42

Oklahoma 4.7 29

Alabama 6.4 $22

Operating

cost per inmate

per day

Inmates

per

employee

New Hampshire 1.9 57

New Mexico 1.9 81

Minnesota 1.9 104

Vermont 1.8 85

Maine 1.5 $92

Operating

cost per inmate

per day

Inmates

per

employee

New Hampshire 3.0 57

New Mexico 3.0 81

Minnesota 3.0 104

Maine 2.4 92

Vermont 2.3 $85

Operating

cost per 

inmate 

per day

Inmates

per

security 

employee

Ohio 6.1 54

Oregon 6.6 87

California 7.0 59

Nevada 7.1 42

Oklahoma 8.5 $29

Operating

cost per 

inmate 

per day

Inmates

per

security

employee
Transfer payments

Transfer payments include

intergovernmental monies from one

government to another, including

grants-in-aid, fiscal assistance, and

amounts for services performed by one

government for another, such as

payments for boarding prisoners.

Transfer payments also refer to

intra-governmental payments from one

department or agency to another within

the same government. Some

jurisdictions provide transfer payments

on a reimbursable basis. In

Washington, for example, all transfer

money received for employer

contributions to prison employee

benefits is repaid from department 

of corrections funds.

Nearly two-thirds of the Nation’s State

departments of corrections received

and applied some transfer payments to

their adult institutional corrections

accounts in FY 1996. Departments of

corrections in the South received about

8% of their total expenditures from

transfer payments, compared to about

4% in other regions.

A fifth or more of total prison

expenditures in four States came from

transfer payments: Tennessee, 25%;

Louisiana, 24%; and Colorado and

Oregon, 20% each. Eight States used

transfer payments to meet a portion 

of salary and wage obligations; 15

States used them for part of employee

benefits; and 33 States used them 

for other operating costs:

Facility security level 

The average security level at which a

State’s prisons operated showed no

clear relationship with average

operating costs per inmate: Both very

high ($30,000 and higher) and very low

(less than $15,000) annual operating

costs per inmate were reported in

States having relatively large

percentages of facilities rated as

maximum security. 

By contrast, moderate annual operating

costs per inmate of $15,000 to $25,000

were most common in States with

relatively large percentages of facilities

rated as minimum security.

States in the South operated the largest

percentage of maximum security

facilities (23%), yet the average

operating cost per inmate in the South

was the lowest of any region ($15,338).

In the Northeast, where costs per

inmate were among the highest

($28,966), only 16% of the facilities

were rated as maximum security. In

the Midwest, however, where operating

costs per inmate were in the middle

range averaging $21,919, over half of

all prisons were rated as minimum

security.

Community corrections

Most States budgeted and paid for 

nonresidential community corrections

expenditures out of separate accounts

from prison operations. As a result,

community corrections spending was

largely outside the scope of this study.

State Prison Expenditures, 1996 13

34% to 1%

28 other States with

less than 40%

New Jersey 38

Kansas 40

Mississippi 41

Tennessee 42

Louisiana 43%

Transfer payments

as a percent of other

operating costs

Connecticut 1

Texas 1

North Carolina 3

Colorado 4

Oklahoma 4

Alabama 4

Arizona 4

Ohio 11%

Transfer payments

as a percent of

salaries and wages

38% to 1%

8 other States with

less than 40%

Oregon 44

Wisconsin 44

North Carolina 45

Maine 53

Montana 55

Colorado 68

Washington 100%

Transfer payments

as a percent of

employee benefits
However, six States & Alaska, Maine,

Minnesota, Oregon, Utah, and Vermont

& each used a portion of prison

expenditures to fund community

corrections activities, a practice which

affected comparisons with other

jurisdictions’ spending to a greater or

lesser extent, depending on the

proportion of the prison budget

affected.

Comparison of Minnesota’s

expenditures with other jurisdictions

was the most affected because it

allocated 38% of its prison expenditure

in FY 1996 for community corrections.

Vermont’s prison outlay was also

clearly affected, as it allocated 31% 

of its prison spending to community

corrections. It was possible, however,

to delete the entire community

corrections outlays from these two

States’ total expenditures so that their

prison spending could be appropriately

compared to that of other States.

Comparisons of the operating costs of

Alaska, Maine, Oregon, Rhode Island,

and Utah with other States were not

appreciably affected, as less than 2% 

of each of these jurisdiction’s prisons

expenditures were allocated to

community corrections.

14 State Prison Expenditures, 1996
BJS asked government finance

specialists at the U.S. Census Bureau

to identify each State’s corrections

function codes reported in the FY 1996

Survey of Government Finances and

enter this information into a data base,

using a standardized format developed

by BJS. This extraction procedure

included both inter and intragovernmental transfer payments, and clarified

missing, repetitious, and out-of-range

data items. 

State department of corrections budget

officers and central office accounting

specialists were also contacted and

asked to review the originally reported

numbers, a process which for some

States involved numerous phone calls

and revisions of the original figures.

They helped Census Bureau staff to

eliminate duplicate reports, interpret

expenditure classification codes, and

understand organizational functions

and accounting procedures. 

Budget officials were especially helpful

in adding expenditures for central office

staff who performed prison activities,

and in removing expenditures

pertaining to probation and parole

services, juvenile corrections, and

nonresidential community corrections &

areas that were outside the adult prison

function. 

After each jurisdiction’s designated

financial reviewer agreed with its final

numbers, Census Bureau staff 

completed the data revision phase of

the project with a 100% response rate

for total, operating, and capital

expenditures. The response rates for

the five core expenditure groups were

as follows: Utilities, 100%; food service,

98%; medical care, 92%; transportation, 88%; and inmate programs,

76%.

To analyze prison costs in relation to

other factors, BJS augmented the

completed data set with variables from

the 1995 Census of State and Federal

Correctional Facilities, including facility

size, facility security level, and staff

characteristics. Contextual background

for Fiscal 1996 total State corrections

expenditures and expenditures for

State prisons came from separate

censuses: Censuses of Government

Finances for FY 1985 through FY 1995

(U.S. Bureau of the Census) and the

1984 and 1990 Censuses of State

Correctional Facilities (BJS).

Data limitations

A variety of factors made expenditures

reported for fiscal year 1996 not

completely comparable with those of

earlier years. Fiscal year 1996 State 

expenditures were reported by State

budget officials, based on categories

established by the Census Bureau’s

annual Survey of Government

Finances. 

Fiscal year 1996 and 1990 Federal

expenditures were reported by the

Budget Execution Branch of the

Federal Bureau of Prisons, using

internal accounting procedures. 

State expenditures for 1984 and 1990

were reported by correctional facility

respondents. Actual State prison

expenditures in 1984 and 1990 may

have been higher than published

numbers because of underreporting of

employee benefits, interagency transfer

payments, and other expenses. 

Adjusting for inflation

In this report, State government

expenditures for FY 1985 to FY 1995

were inflation-adjusted in 1996 constant

dollars, as appropriate for government

spending. The following annual

chain-type price indexes for the gross

domestic product were employed as

divisors and unadjusted expenditures

as dividends to produce inflationadjusted expenditures in 1996 

constant dollars: 

 Price indexes

Year (1996 base) 

1984 0.69152787835

1985 0.71967776973

1986 0.73850407673

1987 0.76955104996

1988 0.79217958001

1989 0.81924330196

1990 0.85906951484

1991 0.88577118030

1992 0.90514120203

1993 0.92767921796

1994 0.94904055033

1995 0.97972483707 

1996 1.00000000000 

These indexes were developed by the

U.S. Department of Commerce, Bureau

of Economic Analysis, and are

presented in Economic Report of the

President, February, 1998, Table B-7.

Underreporting 

Correctional expenditures shown in

figure 1 and the appendix table may be

underreported. Discussions between

State budget officials and Bureau of the

Census specialists in government

finances who collected the data for this

report produced a revised nationwide

figure for State prisons in FY 1996 of

$22 billion, an amount 5.4% higher

than the original total reported in the

1996 Survey of Government Finances.

Various factors accounted for the

revised FY 1996 State corrections

spending figure, including adjustments

for central office staff assigned to

prison, probation, parole and juvenile

activities; elimination of duplicate fund

reporting; and access to final numbers

following State submission of

preliminary numbers in the Census 

of Government Finances.

Estimating average daily population

Inmate population estimates for FY

1996 were based on respondent

reports from the BJS National Prisoner

Statistics (NPS-1) series. To account

for variable growth during the year, the

State totals as of June 30, 1996, were

added to those as of December 31,

1995, and then averaged. Then the

totals as of December 31, 1995, were

added to those as of June 30, 1995,

and averaged. Finally, the two averages

Methodology

State Prison Expenditures, 1996 15
were averaged to derive the estimated

inmate populations for each State.

U.S. resident population

 

Sources for U.S. population statistics

used to calculate costs per U.S.

resident include the following U.S.

Bureau of the Census publications: 

For 1985, Estimates of the Population,

by Type: April, 1980 to July 1,

1990-Series P-25, No 1064; for 1990 

to 1995, U.S. Estimates by Age, Sex,

Race, and Hispanic Origin: 1990 -

Series PPL-41; for 1996, Resident

Population - Estimates by Age, Sex,

Race and Hispanic Origin, consistent

with the 1990 Decennial Census, as

enumerated. 

16 State Prison Expenditures, 1996

Note: See Methodology for discussion of inflation adjustment factors. Correctional expenditures

may be underreported. Detailed interviews of State budget officials by the Bureau of the Census

for this report produced a revised estimate of $22 billion for FY 1996, 5.4% higher than the $20.9

billion reported in the 1996 Survey of Government Finances.

*The Bureau of the Census conducted full censuses of State and local finances in 1987 and 1992.

1996 27,324,135 103 20,893,235 79

1995 26,608,530 101 20,511,245 78

1994 24,376,972 94 18,694,604 72

1993 22,425,272 87 17,210,562 67

1992* 22,228,332 87 16,989,156 67

1991 21,720,883 86 16,948,133 67

1990 20,099,048 81 15,563,419 62

1989 18,330,974 74 14,153,961 57

1988 16,792,796 68 13,004,578 53

1987* 15,208,376 63 11,471,160 47

1986 14,584,557 60 10,958,736 45

1985 $12,743,275 $53 $9,624,142 $40

Year (in 1,000's) U.S. resident (in 1,000's) U.S. resident

Fiscal Total Cost per Total Cost per

Total State corrections State prisons

Annual expenditures

Appendix table. Surveys of government finances, 1985-96: Expenditures 

for total State corrections and for State prisons in 1996 constant dollars