Every year since 1980, the U.S. Justice Department's Bureau of Justice Statistics (BJS) has extracted justice expenditures and employment (JEE) data from the Census Bureau's Annual Government Finance Survey and Annual Survey of Public Employment. BJS publishes these data in the Justice Expenditure and Employment extracts series, which presents estimates of government expenditures and employment. This series includes national, federal, state, and large local government (counties with populations of 500,000 or more and cities with populations of 300,000 or more). The unit of analysis is the government; for example, the corrections employment reported for a particular state represents the total of all correctional personnel employed by that state, regardless of which prison, probation office, or other corrections agency employs them. BJS also periodically collects more detailed justice expenditure data through the Justice Assistance Data Survey. These data are used to assist in calculating formula grants. JEE data tables are provided in Zip format 101K for Microsoft Excel. A User Guide can be accessed online. The User Guide provides a historical overview of the Justice Expenditure and Employment Data Series, the methodology for collecting the data, definitions of terms and concepts, and comparability issues between the JEE Survey and the JEE Extracts.