Why are capital outlay and intergovernmental expenditures excluded?
Capital outlay expenditures are excluded because (1) construction costs can cause wide swings in total justice expenditures from year to year for a given jurisdiction due to jail construction, for example, and (2) it is not possible to break out equipment purchases from costs for the purchase of land and existing structures on a consistent basis for all governments. Intergovernmental expenditures are excluded because they comprise less than three-tenths of one percent (0.3%) of total local justice expenditures and would be “double counted” in local totals — once when the intergovernmental payment is made and once when the recipient government uses the money to pay for goods and services.
