Appendix
State prison costs as a share of total prison spending
| State | Salaries and overtime (including for state health care employees) | Other personnel services | Boarding payments to local jails, private prisons, and prisons in other states | Payments to health care providers | All other |
|---|---|---|---|---|---|
| Alabama | 39% | 15% | 2% | 22% | 23% |
| Alaska | 39% | 23% | 11% | 6% | 21% |
| Arizona | 37% | 19% | 13% | 13% | 18% |
| Arkansas | 45% | 16% | 6% | 15% | 18% |
| California | 51% | 23% | 3% | 6% | 17% |
| Colorado | 49% | 15% | 11% | 6% | 19% |
| Connecticut | 39% | 44% | 0% | 8% | 8% |
| Delaware | 33% | 16% | 0% | 24% | 26% |
| Florida | 35% | 19% | 8% | 18% | 20% |
| Georgia | 28% | 22% | 14% | 20% | 16% |
| Hawaii | 58% | 0% | 20% | 5% | 17% |
| Idaho | 30% | 16% | 13% | 21% | 19% |
| Illinois | 49% | 41% | 0% | 10% | 0% |
| Indiana | 39% | 23% | 2% | 18% | 18% |
| Kentucky | 24% | 14% | 30% | 15% | 17% |
| Louisiana | 29% | 17% | 33% | 5% | 15% |
| Maryland | 44% | 22% | 0% | 16% | 18% |
| Massachusetts | 68% | 2% | 0% | 16% | 14% |
| Michigan | 41% | 35% | 1% | 8% | 15% |
| Minnesota | 43% | 22% | 2% | 7% | 27% |
| Missouri | 40% | 21% | 0% | 21% | 18% |
| Montana | 26% | 12% | 33% | 19% | 10% |
| Nevada | 51% | 23% | 0% | 6% | 21% |
| New Jersey | 45% | 25% | 0% | 12% | 18% |
| New Mexico | 27% | 13% | 32% | 17% | 11% |
| New York | 50% | 32% | 0% | 10% | 7% |
| North Carolina | 49% | 25% | 0% | 11% | 16% |
| Ohio | 36% | 27% | 5% | 9% | 22% |
| Oklahoma | 37% | 19% | 28% | 11% | 5% |
| Oregon | 42% | 25% | 0% | 6% | 26% |
| Pennsylvania | 44% | 31% | 1% | 5% | 19% |
| Rhode Island | 61% | 30% | 0% | 5% | 4% |
| South Carolina | 48% | 20% | 0% | 10% | 22% |
| South Dakota | 33% | 12% | 0% | 28% | 26% |
| Tennessee | 23% | 6% | 35% | 15% | 21% |
| Texas | 39% | 18% | 3% | 16% | 24% |
| Utah | 35% | 37% | 19% | 8% | 0% |
| Vermont | 34% | 17% | 9% | 19% | 21% |
| Virginia | 41% | 25% | 3% | 16% | 14% |
| Washington | 54% | 21% | 0% | 7% | 19% |
| West Virginia | 38% | 15% | 21% | 11% | 15% |
| Wisconsin | 44% | 22% | 0% | 7% | 27% |
| TOTAL (42 states) | 44% | 24% | 5% | 11% | 17% |
Source: Vera survey of state prison expenditures
Notes: Iowa, Kansas, and North Dakota did not provide disaggregated expenditure data. “Other personnel services” includes pension contributions, retiree health care payments (often called OPEB), employee health insurance, and all other fringe benefits, such as FICA, workers’ compensation, life insurance, and any other personnel services expenditures, including those paid for by state agencies other than the department of corrections. “Payments to health care providers” includes payments to health care providers, hospitals, physicians, and for pharmaceuticals. In states that provide direct health care services, the salaries and benefits for health care employees were included in the salary and other personnel services categories. “All other” includes debt service and pay-as-you-go capital, payments for legal judgments and claims or contributions to the state tort fund, expenses related to the payment, administration, or oversight of private prisons, education and training for incarcerated people, and all other non-personnel services and other costs related to the confinement of adults from both the department of corrections and other state agencies. Amounts may not sum to 100% due to rounding.
Notes: Iowa, Kansas, and North Dakota did not provide disaggregated expenditure data. “Other personnel services” includes pension contributions, retiree health care payments (often called OPEB), employee health insurance, and all other fringe benefits, such as FICA, workers’ compensation, life insurance, and any other personnel services expenditures, including those paid for by state agencies other than the department of corrections. “Payments to health care providers” includes payments to health care providers, hospitals, physicians, and for pharmaceuticals. In states that provide direct health care services, the salaries and benefits for health care employees were included in the salary and other personnel services categories. “All other” includes debt service and pay-as-you-go capital, payments for legal judgments and claims or contributions to the state tort fund, expenses related to the payment, administration, or oversight of private prisons, education and training for incarcerated people, and all other non-personnel services and other costs related to the confinement of adults from both the department of corrections and other state agencies. Amounts may not sum to 100% due to rounding.