The content of the article is dedicated to the research of material, technical and financial support of prisons in Volyn region as part of Russian Empire in the late XIX century. The effectiveness of prisons and prisoners maintenance so as the expenditure of the state budget during the penal reform in imperial Russia is analyzed in the content. The organizational aspects of material and technical facilities of penitentiary in Ukrainian lands that belonged to Russian Empire are found. The conclusions about the main causes of inadequate financial prison support are made and the impact of this factor on the further transformation of the prison system in the Russian Empire is analyzed.