{
 "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 Tolland, including department detail.",
  "town_scope_note": "`function_totals` covers Tolland 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 Tolland: 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": "Tolland",
 "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": 1450877,
    "benefits": 2020126,
    "other": 453134,
    "total": 3924137
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1450877,
    "benefits": 2020126,
    "other": 453134,
    "total": 3924137
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1404889,
    "benefits": 0,
    "other": 544962,
    "total": 1949851
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 725484,
    "benefits": 0,
    "other": 26888,
    "total": 752372
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 380363,
    "benefits": 0,
    "other": 297208,
    "total": 677571
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 299042,
    "benefits": 0,
    "other": 220866,
    "total": 519908
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1792425,
    "benefits": 0,
    "other": 2557600,
    "total": 4350025
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1020638,
    "benefits": 0,
    "other": 880447,
    "total": 1901085
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 948720,
    "total": 948720
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 15000,
    "total": 15000
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 771787,
    "benefits": 0,
    "other": 713433,
    "total": 1485220
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 335588,
    "benefits": 0,
    "other": 149434,
    "total": 485022
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 79793,
    "total": 79793
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 335588,
    "benefits": 0,
    "other": 69641,
    "total": 405229
   },
   {
    "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": 378080,
    "benefits": 0,
    "other": 101855,
    "total": 479935
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 291572,
    "benefits": 0,
    "other": 71856,
    "total": 363428
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 86508,
    "benefits": 0,
    "other": 29999,
    "total": 116507
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 30204521,
    "benefits": 6134836,
    "other": 9062313,
    "total": 45401670
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 30204521,
    "benefits": 6134836,
    "other": 9062313,
    "total": 45401670
   },
   {
    "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": 5062701,
    "total": 5062701
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 5062701,
    "total": 5062701
   },
   {
    "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": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 35566380,
    "benefits": 8154962,
    "other": 17931999,
    "total": 61653341
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1408226,
    "benefits": 2120683,
    "other": 2097298,
    "total": 5626207
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1408226,
    "benefits": 2120683,
    "other": 2097298,
    "total": 5626207
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 669632,
    "benefits": 0,
    "other": 1390281,
    "total": 2059913
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 50009,
    "benefits": 0,
    "other": 670178,
    "total": 720187
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 413769,
    "benefits": 0,
    "other": 374637,
    "total": 788406
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 205854,
    "benefits": 0,
    "other": 345466,
    "total": 551320
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1816915,
    "benefits": 0,
    "other": 2830939,
    "total": 4647854
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1034547,
    "benefits": 0,
    "other": 1649165,
    "total": 2683712
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 1008986,
    "total": 1008986
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 15000,
    "total": 15000
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 782368,
    "benefits": 0,
    "other": 157788,
    "total": 940156
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 336547,
    "benefits": 0,
    "other": 150691,
    "total": 487238
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 83314,
    "total": 83314
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 293325,
    "benefits": 0,
    "other": 64503,
    "total": 357828
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 43222,
    "benefits": 0,
    "other": 2874,
    "total": 46096
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 356697,
    "benefits": 0,
    "other": 822631,
    "total": 1179328
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 268796,
    "benefits": 0,
    "other": 72047,
    "total": 340843
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 87901,
    "benefits": 0,
    "other": 39000,
    "total": 126901
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 711584,
    "total": 711584
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 24166330,
    "benefits": 6172273,
    "other": 8882376,
    "total": 39220979
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 24166330,
    "benefits": 6172273,
    "other": 8882376,
    "total": 39220979
   },
   {
    "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": 5027620,
    "total": 5027620
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 5027620,
    "total": 5027620
   },
   {
    "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": 4315414,
    "benefits": 0,
    "other": 0,
    "total": 4315414
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 4315414,
    "benefits": 0,
    "other": 0,
    "total": 4315414
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 33069761,
    "benefits": 8292956,
    "other": 21201836,
    "total": 62564553
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 402953,
    "benefits": 2341015,
    "other": 671503,
    "total": 3415471
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 402953,
    "benefits": 2341015,
    "other": 671503,
    "total": 3415471
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 741086,
    "benefits": 0,
    "other": 1380619,
    "total": 2121705
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 48768,
    "benefits": 0,
    "other": 682105,
    "total": 730873
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 680318,
    "benefits": 0,
    "other": 556850,
    "total": 1237168
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 12000,
    "benefits": 0,
    "other": 141664,
    "total": 153664
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2006255,
    "benefits": 0,
    "other": 2787496,
    "total": 4793751
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1182193,
    "benefits": 0,
    "other": 820392,
    "total": 2002585
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 1026993,
    "total": 1026993
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 15000,
    "total": 15000
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 824062,
    "benefits": 0,
    "other": 925111,
    "total": 1749173
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 626679,
    "benefits": 0,
    "other": 371880,
    "total": 998559
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 267495,
    "benefits": 0,
    "other": 185954,
    "total": 453449
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 299498,
    "benefits": 0,
    "other": 62558,
    "total": 362056
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 59686,
    "benefits": 0,
    "other": 123368,
    "total": 183054
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 425677,
    "benefits": 0,
    "other": 146821,
    "total": 572498
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 335584,
    "benefits": 0,
    "other": 69901,
    "total": 405485
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 90093,
    "benefits": 0,
    "other": 47000,
    "total": 137093
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 29920,
    "total": 29920
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 24877586,
    "benefits": 6129193,
    "other": 16189164,
    "total": 47195943
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 24877586,
    "benefits": 6129193,
    "other": 16189164,
    "total": 47195943
   },
   {
    "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": 5177691,
    "total": 5177691
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 5177691,
    "total": 5177691
   },
   {
    "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": 680022,
    "benefits": 0,
    "other": 347338,
    "total": 1027360
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 680022,
    "benefits": 0,
    "other": 347338,
    "total": 1027360
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 29760258,
    "benefits": 8470208,
    "other": 27072512,
    "total": 65302978
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1303783,
    "benefits": 2225669,
    "other": 926515,
    "total": 4455967
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1303783,
    "benefits": 2225669,
    "other": 926515,
    "total": 4455967
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 802309,
    "benefits": 0,
    "other": 1302816,
    "total": 2105125
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 49935,
    "benefits": 0,
    "other": 659489,
    "total": 709424
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 417741,
    "benefits": 0,
    "other": 365484,
    "total": 783225
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 334633,
    "benefits": 0,
    "other": 277843,
    "total": 612476
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1964857,
    "benefits": 0,
    "other": 2616096,
    "total": 4580953
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1095186,
    "benefits": 0,
    "other": 819452,
    "total": 1914638
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 1134751,
    "total": 1134751
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 869671,
    "benefits": 0,
    "other": 661893,
    "total": 1531564
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 658542,
    "benefits": 0,
    "other": 238185,
    "total": 896727
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 82728,
    "total": 82728
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 376019,
    "benefits": 0,
    "other": 57379,
    "total": 433398
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 282523,
    "benefits": 0,
    "other": 98078,
    "total": 380601
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 466573,
    "benefits": 0,
    "other": 120080,
    "total": 586653
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 365767,
    "benefits": 0,
    "other": 73469,
    "total": 439236
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 100806,
    "benefits": 0,
    "other": 46611,
    "total": 147417
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 25443082,
    "benefits": 13263788,
    "other": 10160776,
    "total": 48867646
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 25443082,
    "benefits": 13263788,
    "other": 10160776,
    "total": 48867646
   },
   {
    "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": 5225756,
    "total": 5225756
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 5225756,
    "total": 5225756
   },
   {
    "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": 0,
    "other": 167336,
    "total": 167336
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 167336,
    "total": 167336
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 30639146,
    "benefits": 15489457,
    "other": 20757560,
    "total": 66886163
   }
  ]
 }
}