How are “justice expenditures” defined by the Census Bureau?
In the expenditure data used from the Census Bureau, justice expenditures include three general categories: police protection, corrections, and judicial and legal services. For the JABG program, however, only the corrections and judicial/legal expenditures are used in the formula. Direct current operating expenditures for these activities are used. Direct current operating expenditures cover salaries, wages, fees, commissions, and the purchase of supplies, materials, and contractual services. Excluded are capital outlays such as construction, the purchase of land and existing structures, and the purchase of equipment with a life expectancy of more than five years. Also excluded are intergovernmental expenditures such as payments from one government to another for boarding prisoners.