The data are based on a special compilation of the Census Bureau's annual surveys of governmental finances and employment. These surveys provide data on expenditures and employment for Federal, State, and local governments. Local government data are estimated from a sample of approximately 22,000 local units chosen from the universe of local governments identified in the 1980 Census. Using the 1980 population as a base, data include county governments having a population of 50,000 or more, municipalities having a population of 25,000 or more, and school districts with an enrollment of 5,000 or more. Full-time and part-time employment data are given for general criminal justice system employees, police personnel, judicial and legal employees, and correctional personnel. Expenditure data encompass general, operational, police, intergovernmental, judicial-legal, and correctional expenditures.