U.S. flag

An official website of the United States government, Department of Justice.

NCJRS Virtual Library

The Virtual Library houses over 235,000 criminal justice resources, including all known OJP works.
Click here to search the NCJRS Virtual Library

Measuring the Costs of Police Services

NCJ Number
82758
Author(s)
K J Chabotar
Date Published
1982
Length
221 pages
Annotation
This handbook addresses the technical and organizational problems law enforcement agencies face when assessing service costs. The simple costing procedures are useful for a broad spectrum of agencies, but the specific focus is on police departments.
Abstract
This Program Model combines an assessment of cost analysis practices in 49 State and local police agencies with general cost accounting and cost analysis principles in providing guidelines on how and when to use cost information in law enforcement. Using indepth case studies of four jurisdictions--Alexandria, Va.; the State of Arkansas; and San Diego and Sunnyvale, Calif.--the report provides specific examples of ways in which cost analysis has been applied to a range of police management issues (e.g. Alexandria's determining both the feasibility, and appropriate fines for the violation, of a city alarm ordinance; or San Diego's calculating the costs to be reimbursed by the Federal Government for providing police protection at the scene of a commercial airline crash). A flexible 12-step model which enables agencies of varying degrees of sophistication and costing need to perform cost analysis is described. Appendixes contain an annotated bibliography of 32 entries, a survey instrument, a glossary, and discussion of indirect cost allocation.