Questionnaires were sent to all 693 confinement and 223 community-based facilities identified nationwide. Information on actual expenditures and capital expenditures proposed from July 1, 1984, through June 30, 1985, was obtained from State departments of corrections. Questionnaires from the final universe were manually edited and coded. A total of 759 variables are contained in the variable description list. Among the items included in the codebook are the variable and reference numbers, the starting location and width of each variable when data are stored on a magnetic tape in the OSIRIS format, the full text of the question that describes the variable, the code values for each variable, and the textual definitions of the codes. Brief descriptions of data collection procedures, data limitations, file structure, and processing information are included. Appended notes, exhibits, frequencies, and tables.