The Finance tab can be found under Reports. You need an Accountant to access this tab. Finance gives an overview of your Income, Expenses, and your total net profit. Various elements such as staff wages, food expenses and taxes are all taken into account and calculated to produce a daily cash flow amount.
Federal Grant (Income) - Your first source of income, this generously supplied by the government and remains at a constant $2,000 throughout the game.
Prisoner Grant (Income) - Income generated by having prisoners within your walls, you will receive $150 per day for each prisoner under your care regardless of their security risk
Workmen Wages (Expense) - How much you spend to keep your workers employed and carry out the construction of your prison, which is $100 per worker, per day.
Guard Wages (Expense) - How much you spend on the guards that keep your prisoners in line, the cost varies between each type of guard, one regular guard costs $100 per day meanwhile a dog handler costs $150 per day, however armed guards and snipers cost significantly more with wages of $350 and $500 respectively per day.
Administrator Wages (Expense) - The cost of the brains behind the prison, this includes the warden, chief, foreman, accountant as-well as your lawyer and your psychologists, with each administrator costing $200 per day to employ.
Staff Wages (Expense) - The cost of your general staff, with janitors and gardeners costing $50 per day as-well as your doctors and cooks with wages of $100 per day.
Food (Expense) - Keeping your prisoners well fed comes with a price, the exact cost varies depending on your policy settings, which can range from $1 up to $30 per prisoner.
Reform Programs (Expense) - This is the amount you spend on various reform programs, each program costs a certain amount to run, and can be very expensive if you run multiple sessions of the same program.
Prisoner Wages (Expense) - Prisoners have rights too! This is what you spend to employ your prisoners, prisoners are very cheap to set to work, with them only being paid $1-$2 per day.
Days without incident (Income) - The government will fund you money for keeping your prisoners well behaved, the amount you get is $5 per prisoner per day and will increase exponentially for each day your prison remains without incident.
Exports - (Income) The money you earn from exporting goods to outside services, this amount isn't constant and will vary depending on how many licence plates, superior beds, wood or logs are available for export.
Corporation Tax (Expense) - How much of your profit gets paid as 'Tax', this can either be 30%, 15% or 1% depending on your research in bureaucracy
Your income will produce a positive black number and your expenses will produce a negative red number. Your income is added to your expenses to produce a final number which will form your daily cash flow which is paid over the 24 hours of the day at an hourly rate.