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Criminal justice system fines and fees are a source of revenue for courts, district attorneys, probation departments, and other actors both inside and outside of the justice system. Because these departments rely on fine and fee revenue to partially fund their budgets, they may be incentivized to oppose reforms that would reduce fine and fee collections. Using budget documents from counties and a sample of municipalities in Florida and New York, the authors find that budget reports provide more detailed data on fines and fees than are available from other data sources, including information on which types of fines and fees are collected and how much revenue criminal justice fines and fees provide, both on a per-capita basis and as a share of the total jurisdiction budget. This paper presents a replicable methodology for future research in how to use local government budget documents to evaluate fine and fee collections. A larger, forthcoming study will use this methodology to examine fine and fee collections in five states. [ABSTRACT FROM AUTHOR]