{
 "metadata": {
  "source": "CT Office of Policy and Management — Municipal Fiscal Indicators, Uniform Chart of Accounts",
  "dataset_id": "e2qt-k238",
  "dataset_name": "Municipal Fiscal Indicators: Uniform Chart of Accounts, 2020-2023",
  "landing_page": "https://data.ct.gov/d/e2qt-k238",
  "source_url": "https://data.ct.gov/resource/e2qt-k238.json",
  "pulled": "2026-08-25",
  "dataset_last_updated": "2026-03-03",
  "recipe": "python Data/fetch_ct_ucoa.py (Python 3, standard library, no API key)",
  "row_count_source": 17632,
  "fiscal_year_note": "OPM year Y = the fiscal year ending June 30 of year Y. 2023 = FY 2022-23.",
  "basis_note": "Audited actual expenditures cross-walked to the state Uniform Chart of Accounts, split into salaries/wages, employee benefits, and all other costs. Same basis as ct_ucoa_town_indicators.json — actuals across funds, not the adopted budget.",
  "structure_note": "`function_totals` holds each town's function-level subtotal rows (the source's '<Function> Total' and 'Total Expenditures' rows), so figures are not double counted. `target_departments` holds every row the source publishes for Cheshire, including department detail.",
  "town_scope_note": "`function_totals` covers Cheshire and its hand-built peer groups only, to keep the browser download small. All 170 entities are in Data/ct_ucoa/mfi_ucoa_by_function_2020-2023.csv.",
  "gap_note": "The source omits some town-years entirely; those years are absent rather than zero. Missing for Cheshire: none.",
  "merge_note": "`function_totals` is not in this file. It is statewide and identical for every town, so it is published once at /data/ct_ucoa_function_totals.json and merged onto this payload at runtime by TownCharts.load(). `target_departments` below is this town's own department detail and appears nowhere else."
 },
 "target": "Cheshire",
 "years": [
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "target_departments": {
  "2020": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 2570854,
    "benefits": 0,
    "other": 2700685,
    "total": 5271539
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 2570854,
    "benefits": 0,
    "other": 2700685,
    "total": 5271539
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 6213460,
    "benefits": 0,
    "other": 965846,
    "total": 7179306
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 4740144,
    "benefits": 0,
    "other": 438828,
    "total": 5178972
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 486678,
    "benefits": 0,
    "other": 345259,
    "total": 831937
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 986638,
    "benefits": 0,
    "other": 181759,
    "total": 1168397
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2480073,
    "benefits": 0,
    "other": 4051688,
    "total": 6531761
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 2183481,
    "benefits": 0,
    "other": 2251837,
    "total": 4435318
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 1795936,
    "total": 1795936
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 296592,
    "benefits": 0,
    "other": 3915,
    "total": 300507
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 867471,
    "benefits": 0,
    "other": 579410,
    "total": 1446881
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 508249,
    "total": 508249
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 867471,
    "benefits": 0,
    "other": 71161,
    "total": 938632
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 2528745,
    "benefits": 0,
    "other": 766838,
    "total": 3295583
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 1466435,
    "benefits": 0,
    "other": 295338,
    "total": 1761773
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 493612,
    "benefits": 0,
    "other": 95992,
    "total": 589604
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 568698,
    "benefits": 0,
    "other": 375508,
    "total": 944206
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 46780168,
    "benefits": 21862291,
    "other": 13697635,
    "total": 82340094
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 46780168,
    "benefits": 21862291,
    "other": 13697635,
    "total": 82340094
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 6640186,
    "total": 6640186
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 6640186,
    "total": 6640186
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 9045201,
    "other": 0,
    "total": 9045201
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 9045201,
    "other": 0,
    "total": 9045201
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 61440771,
    "benefits": 30907492,
    "other": 29402288,
    "total": 121750551
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 2513408,
    "benefits": 0,
    "other": 2791527,
    "total": 5304935
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 2513408,
    "benefits": 0,
    "other": 2791527,
    "total": 5304935
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 6002523,
    "benefits": 0,
    "other": 1328036,
    "total": 7330559
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 4605521,
    "benefits": 0,
    "other": 407199,
    "total": 5012720
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 463337,
    "benefits": 0,
    "other": 400844,
    "total": 864181
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 933665,
    "benefits": 0,
    "other": 519993,
    "total": 1453658
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2493942,
    "benefits": 0,
    "other": 4106193,
    "total": 6600135
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 2158228,
    "benefits": 0,
    "other": 2052762,
    "total": 4210990
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 2046689,
    "total": 2046689
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 335714,
    "benefits": 0,
    "other": 6742,
    "total": 342456
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 842825,
    "benefits": 0,
    "other": 607868,
    "total": 1450693
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 522637,
    "total": 522637
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 842825,
    "benefits": 0,
    "other": 85231,
    "total": 928056
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 2353552,
    "benefits": 0,
    "other": 730152,
    "total": 3083704
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 1435176,
    "benefits": 0,
    "other": 276001,
    "total": 1711177
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 329925,
    "benefits": 0,
    "other": 31889,
    "total": 361814
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 588451,
    "benefits": 0,
    "other": 422262,
    "total": 1010713
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 47829145,
    "benefits": 21954946,
    "other": 13930090,
    "total": 83714181
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 47829145,
    "benefits": 21954946,
    "other": 13930090,
    "total": 83714181
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 7105682,
    "total": 7105682
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 7105682,
    "total": 7105682
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 9061021,
    "other": 0,
    "total": 9061021
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 9061021,
    "other": 0,
    "total": 9061021
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 62035395,
    "benefits": 31015967,
    "other": 30599548,
    "total": 123650910
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 2541517,
    "benefits": 0,
    "other": 2850976,
    "total": 5392493
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 2541517,
    "benefits": 0,
    "other": 2850976,
    "total": 5392493
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 6461717,
    "benefits": 0,
    "other": 999301,
    "total": 7461018
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 4995473,
    "benefits": 0,
    "other": 504856,
    "total": 5500329
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 495721,
    "benefits": 0,
    "other": 394754,
    "total": 890475
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 970523,
    "benefits": 0,
    "other": 99691,
    "total": 1070214
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2439508,
    "benefits": 0,
    "other": 4364562,
    "total": 6804070
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 2070770,
    "benefits": 0,
    "other": 2045890,
    "total": 4116660
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 2312352,
    "total": 2312352
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 368738,
    "benefits": 0,
    "other": 6320,
    "total": 375058
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 903906,
    "benefits": 0,
    "other": 733262,
    "total": 1637168
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 641717,
    "total": 641717
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 903906,
    "benefits": 0,
    "other": 91545,
    "total": 995451
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 2501709,
    "benefits": 0,
    "other": 697995,
    "total": 3199704
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 1387969,
    "benefits": 0,
    "other": 263354,
    "total": 1651323
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 458663,
    "benefits": 0,
    "other": 78082,
    "total": 536745
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 655077,
    "benefits": 0,
    "other": 356559,
    "total": 1011636
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 48351320,
    "benefits": 25119370,
    "other": 16385585,
    "total": 89856275
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 48351320,
    "benefits": 25119370,
    "other": 16385585,
    "total": 89856275
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": 0,
    "benefits": 0,
    "other": 6809077,
    "total": 6809077
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 6809077,
    "total": 6809077
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 9507916,
    "other": 0,
    "total": 9507916
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 9507916,
    "other": 0,
    "total": 9507916
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 63199677,
    "benefits": 34627286,
    "other": 32840758,
    "total": 130667721
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 2610958,
    "benefits": 0,
    "other": 3205454,
    "total": 5816412
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 2610958,
    "benefits": 0,
    "other": 3205454,
    "total": 5816412
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 6755523,
    "benefits": 0,
    "other": 1570721,
    "total": 8326244
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 5142379,
    "benefits": 0,
    "other": 1088176,
    "total": 6230555
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 542983,
    "benefits": 0,
    "other": 462012,
    "total": 1004995
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 1070161,
    "benefits": 0,
    "other": 20533,
    "total": 1090694
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2627459,
    "benefits": 0,
    "other": 4309725,
    "total": 6937184
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 2171616,
    "benefits": 0,
    "other": 2186004,
    "total": 4357620
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 2115800,
    "total": 2115800
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 455843,
    "benefits": 0,
    "other": 7921,
    "total": 463764
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 968055,
    "benefits": 0,
    "other": 829541,
    "total": 1797596
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 722488,
    "total": 722488
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 968055,
    "benefits": 0,
    "other": 107053,
    "total": 1075108
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 2633960,
    "benefits": 0,
    "other": 872494,
    "total": 3506454
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 1377065,
    "benefits": 0,
    "other": 259111,
    "total": 1636176
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 555607,
    "benefits": 0,
    "other": 116578,
    "total": 672185
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 701288,
    "benefits": 0,
    "other": 496805,
    "total": 1198093
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 50421120,
    "benefits": 27080637,
    "other": 15386059,
    "total": 92887816
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 50421120,
    "benefits": 27080637,
    "other": 15386059,
    "total": 92887816
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": 0,
    "benefits": 0,
    "other": 7403323,
    "total": 7403323
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 7403323,
    "total": 7403323
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 9882806,
    "other": 0,
    "total": 9882806
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 9882806,
    "other": 0,
    "total": 9882806
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 66017075,
    "benefits": 36963443,
    "other": 33577317,
    "total": 136557835
   }
  ]
 }
}