order to obtain the cost figure for more aggregate cost objects or higher organizational levels. The intermediate organizational levels (Levels 2 and 3) represent clusters of similar units, which also serve as comparators in benchmark exercises. Figure 2 and 3 show the services matrices constructed for SAP/SP and SES/SP. Figure 1 Conceptual Framework of the SCSP/SP – Source: SEFAZ/SP Figure 2: IDENTIFICATION AND ACCUMULATION MODEL - SERVICE MATRIX FROM SAP/SP Service Matrix - State Penitentiary Administration Secretariat Cost Objects Level 0 Level 1 Level 2 Level 3 Level 4 Services Basic Needs Health Care Provisional Education Detention Human and Safe Management Centers Legal Assistance Psychosocial Assistance Basic Needs Health Care Male Education Secretariat Penitentiary Human and Safe Management Legal Assistance Detailing: services, Psychosocial Assistance Units programs, projects, Basic Needs covenants, functions Administration Prison Health Care Female Education Penitentiaries Penitentiary Human and Safe Management Penitentiary Legal Assistance Psychosocial Assistance State Basic Needs Health Care Maximum Education Security Human and Safe Management Penitentiary Legal Assistance Psychosocial Assistance Source: SEFAZ/SP
order to obtain the cost figure for more aggregate cost objects or higher organizational levels. The intermediate organizational levels (Levels 2 and 3) represent clusters of similar units, which also serve as comparators in benchmark exercises. Figure 2 and 3 show the services matrices constructed for SAP/SP and SES/SP. Figure 1 – Conceptual Framework of the SCSP/SP Source: SEFAZ/SP Figure 2: IDENTIFICATION AND ACCUMULATION MODEL - SERVICE MATRIX FROM SAP/SP Service Matrix - State Penitentiary Administration Secretariat Cost Objects Level 0 Level 1 Level 2 Level 3 Level 4 Services State Penitentiary Administration Secretariat Prison Units Provisional Detention Centers Basic Needs Detailing: services, programs, projects, covenants, functions Health Care Education Human and Safe Management Legal Assistance Psychosocial Assistance Penitentiaries Male Penitentiary Basic Needs Health Care Education Human and Safe Management Legal Assistance Psychosocial Assistance Female Penitentiary Basic Needs Health Care Education Human and Safe Management Legal Assistance Psychosocial Assistance Maximum Security Penitentiary Basic Needs Health Care Education Human and Safe Management Legal Assistance Psychosocial Assistance Source: SEFAZ/SP
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