ARREST (Arkansas Resource Requirements Estimated for Special Tasks) is a resource analysis model developed during a 4-month study of the Arkansas State Police, as part of Rand's development of a planning-programming-budgeting capability within the state government. This Memorandum describes the rationale and techniques of PPBS, emphasizing resource analysis, and applies them to the Arkansas State Police (primarily a highway patrol, with secondary anticrime responsibilities). Current organization and activities are discussed. A set of objectives is defined and used as a basis for conceptually organizing the activities into objective-oriented programs. Costs are restructured to display the cost impact of each program, allowing an administrator to relate a given activity to an objective through the program structure and to determine the costs involved. Revenue sources are listed and revenues over 6 years are predicted. Finally, the results are fitted together into a resource and cost estimating model for computer implementation. The JOSS program is appended.