Designed for jail administrators, this guide discusses the elements of an effective process for budgeting both capital and operational jail expenses. This document contains the following sections:

• An effective budget process;
• Cooperative effort within the budget process;
• Budget preparation -- information and materials;
• Jail budget development -- needs assessment, estimating budget expenditures, preparing the budget document, submitting the budget package, presenting the budget, and the dynamic interaction in the budget process;
• Glossary of key budget terms;
• And sample budget forms and worksheets.