{
 "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 Lisbon, including department detail.",
  "town_scope_note": "`function_totals` covers Lisbon 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 Lisbon: 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": "Lisbon",
 "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": 758729,
    "benefits": 786134,
    "other": 708488,
    "total": 2253351
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 758729,
    "benefits": 786134,
    "other": 708488,
    "total": 2253351
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 0,
    "benefits": 0,
    "other": 320874,
    "total": 320874
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 151557,
    "total": 151557
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 167061,
    "total": 167061
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 2256,
    "total": 2256
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 0,
    "benefits": 0,
    "other": 285663,
    "total": 285663
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 0,
    "benefits": 0,
    "other": 61162,
    "total": 61162
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 20302,
    "total": 20302
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 204199,
    "total": 204199
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 28251,
    "total": 28251
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 28251,
    "total": 28251
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 144773,
    "total": 144773
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 24500,
    "total": 24500
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 47516,
    "total": 47516
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 72757,
    "total": 72757
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 4086259,
    "benefits": 0,
    "other": 6601745,
    "total": 10688004
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 4086259,
    "benefits": 0,
    "other": 6601745,
    "total": 10688004
   },
   {
    "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": 259142,
    "total": 259142
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 259142,
    "total": 259142
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 16552,
    "total": 16552
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 16552,
    "total": 16552
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 4844988,
    "benefits": 786134,
    "other": 8365488,
    "total": 13996610
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 548733,
    "benefits": 386205,
    "other": 1643437,
    "total": 2578375
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 548733,
    "benefits": 386205,
    "other": 1643437,
    "total": 2578375
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 158158,
    "benefits": 0,
    "other": 346884,
    "total": 505042
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 144760,
    "benefits": 0,
    "other": 2977,
    "total": 147737
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 4069,
    "benefits": 0,
    "other": 340924,
    "total": 344993
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 9329,
    "benefits": 0,
    "other": 2983,
    "total": 12312
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 263592,
    "benefits": 0,
    "other": 344557,
    "total": 608149
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 263592,
    "benefits": 0,
    "other": 69500,
    "total": 333092
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 71331,
    "total": 71331
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 203726,
    "total": 203726
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 71526,
    "total": 71526
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 28929,
    "total": 28929
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 42597,
    "total": 42597
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 53818,
    "total": 53818
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 26000,
    "total": 26000
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 9093,
    "total": 9093
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 18725,
    "total": 18725
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 4375357,
    "benefits": 0,
    "other": 5446275,
    "total": 9821632
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 4375357,
    "benefits": 0,
    "other": 5446275,
    "total": 9821632
   },
   {
    "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": 248929,
    "total": 248929
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 248929,
    "total": 248929
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 36151,
    "total": 36151
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 36151,
    "total": 36151
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 5345840,
    "benefits": 386205,
    "other": 8191577,
    "total": 13923622
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 509883,
    "benefits": 391942,
    "other": 2009911,
    "total": 2911736
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 509883,
    "benefits": 391942,
    "other": 2009911,
    "total": 2911736
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 162936,
    "benefits": 0,
    "other": 212312,
    "total": 375248
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 160794,
    "benefits": 0,
    "other": 1777,
    "total": 162571
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 2142,
    "benefits": 0,
    "other": 190562,
    "total": 192704
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 19973,
    "total": 19973
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 269918,
    "benefits": 0,
    "other": 349130,
    "total": 619048
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 269918,
    "benefits": 0,
    "other": 68962,
    "total": 338880
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 74020,
    "total": 74020
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 206148,
    "total": 206148
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 75052,
    "total": 75052
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 29455,
    "total": 29455
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 45597,
    "total": 45597
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 65129,
    "total": 65129
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 27500,
    "total": 27500
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 20054,
    "total": 20054
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 17575,
    "total": 17575
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 4472844,
    "benefits": 0,
    "other": 5677566,
    "total": 10150410
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 4472844,
    "benefits": 0,
    "other": 5677566,
    "total": 10150410
   },
   {
    "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": 242658,
    "total": 242658
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 242658,
    "total": 242658
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 961198,
    "total": 961198
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 961198,
    "total": 961198
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 5415581,
    "benefits": 391942,
    "other": 9592956,
    "total": 15400479
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 545864,
    "benefits": 493122,
    "other": 688339,
    "total": 1727325
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 545864,
    "benefits": 493122,
    "other": 688339,
    "total": 1727325
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 167155,
    "benefits": 0,
    "other": 217259,
    "total": 384414
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 164842,
    "benefits": 0,
    "other": 4658,
    "total": 169500
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 2313,
    "benefits": 0,
    "other": 191535,
    "total": 193848
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 21066,
    "total": 21066
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 266165,
    "benefits": 0,
    "other": 387293,
    "total": 653458
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 266165,
    "benefits": 0,
    "other": 56809,
    "total": 322974
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 89453,
    "total": 89453
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 241031,
    "total": 241031
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 78373,
    "total": 78373
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 29456,
    "total": 29456
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 48917,
    "total": 48917
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 86037,
    "total": 86037
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 28500,
    "total": 28500
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 39962,
    "total": 39962
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 17575,
    "total": 17575
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 4670324,
    "benefits": 0,
    "other": 6965479,
    "total": 11635803
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 4670324,
    "benefits": 0,
    "other": 6965479,
    "total": 11635803
   },
   {
    "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": 701542,
    "total": 701542
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 701542,
    "total": 701542
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 20606,
    "total": 20606
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 20606,
    "total": 20606
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 5649508,
    "benefits": 493122,
    "other": 9144928,
    "total": 15287558
   }
  ]
 }
}