[step:Introduce the polar Jacobian and the cut time]
Let $U_pM := \{v \in T_pM : g_p(v,v)=1\}$ be the unit tangent sphere at $p$, equipped with the Riemannian hypersurface measure $\sigma_p := \mathcal{H}^{n-1}\big|_{U_pM}$. For $\theta \in U_pM$, let
\begin{align*}
\gamma_\theta : [0,\infty) &\to M \\
t &\mapsto \exp_p(t\theta)
\end{align*}
be the unit-speed geodesic starting at $p$ in direction $\theta$. Let $\mathcal{L}^1$ denote one-dimensional [Lebesgue measure](/page/Lebesgue%20Measure) on $\mathbb{R}$. Define the admissible model interval $I_k$ by
\begin{align*}
I_k :=
\begin{cases}
(0,\infty), & k \leq 0,\\
(0,\pi/\sqrt{k}), & k>0.
\end{cases}
\end{align*}
Define the cut time
\begin{align*}
c: U_pM &\to (0,\infty] \\
\theta &\mapsto \sup\{t>0 : \gamma_\theta|_{[0,t]} \text{ is minimizing}\}.
\end{align*}
The cut locus of $p$ is the set
\begin{align*}
\operatorname{Cut}(p)
:=
\{\exp_p(c(\theta)\theta) : \theta \in U_pM,\ c(\theta)<\infty\}.
\end{align*}
By the standard cut-locus and geodesic polar-coordinate theorem for complete Riemannian manifolds, applied to the complete manifold $(M,g)$ and the basepoint $p$, the cut time $c:U_pM\to(0,\infty]$ is Borel measurable and $\operatorname{Cut}(p)$ has zero Riemannian volume. The same theorem supplies a smooth positive polar Jacobian density
\begin{align*}
J: \{(t,\theta)\in (0,\infty)\times U_pM : 0<t<c(\theta)\} &\to (0,\infty) \\
(t,\theta) &\mapsto J(t,\theta),
\end{align*}
characterized by the identity that, under the map
\begin{align*}
\Phi: \{(t,\theta): \theta \in U_pM,\ 0<t<c(\theta)\} &\to M \setminus (\{p\}\cup \operatorname{Cut}(p)) \\
(t,\theta) &\mapsto \exp_p(t\theta),
\end{align*}
the Riemannian volume measure decomposes as
\begin{align*}
d\operatorname{Vol}_g(\Phi(t,\theta)) = J(t,\theta)\, d\mathcal{L}^1(t)\, d\sigma_p(\theta).
\end{align*}
The geodesic polar-coordinate formula with cut locus, a standard consequence of the fact that $\operatorname{Cut}(p)$ has zero Riemannian volume, gives
\begin{align*}
V_p(t)
=
\int_{U_pM}
\int_0^{\min\{t,c(\theta)\}}
J(s,\theta)\, d\mathcal{L}^1(s)\, d\sigma_p(\theta)
\end{align*}
for every $t \in I_k$.
[/step]