{
 "metadata": {
  "source": "CT Office of Policy and Management — Municipal Fiscal Indicators (Uniform Chart of Accounts program)",
  "dataset_id": "ej6f-y2wf",
  "dataset_name": "Municipal Fiscal Indicators: Individual Town Data, 2014-2023",
  "landing_page": "https://data.ct.gov/d/ej6f-y2wf",
  "source_url": "https://data.ct.gov/resource/ej6f-y2wf.json",
  "program_page": "https://portal.ct.gov/opm/igp-munfins/municipal-financial-services/municipal-fiscal-indicators",
  "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": 1700,
  "entity_count": 170,
  "entity_note": "170 entities = 169 towns plus Groton (City), a sub-municipality reported separately from Groton (Town).",
  "fiscal_year_note": "OPM fiscal_year_end Y = the fiscal year ending June 30 of year Y. 2023 = FY 2022-23.",
  "basis_note": "Audited year-end ACTUAL expenditures and revenues across governmental funds, compiled from the ACFRs municipalities file with OPM. This is NOT the adopted general-fund budget used elsewhere on this site: OPM totals are gross of grant pass-throughs (ESSER, Title I, IDEA, food service) and therefore run several million dollars higher for Waterford. The two series are not interchangeable.",
  "self_reporting_note": "OPM compiled the figures itself through FY 2019; from FY 2020 forward municipalities self-report their own audited data.",
  "revaluation_note": "Nominal mill rates step down when a town revalues. Use equalized_mill_rate for comparisons across towns or across time. Revaluation grand list years for Waterford: 2001, 2006, 2011, 2016, 2021.",
  "coverage": "FY 2013-14 through FY 2022-23. This is the full span OPM publishes town-by-town as of the pull date; FY 2023-24 and FY 2024-25 are not yet released.",
  "fields": {
   "population_state_dept_of_public_health": "Population, CT Dept of Public Health estimate",
   "school_enrollment_average": "Average Daily Membership enrollment, CT State Dept of Education",
   "unemployment_annual_average": "Unemployment rate, annual average (0-1)",
   "equalized_net_grand_list": "Equalized net grand list (grand list restated to full fair market value)",
   "equalized_mill_rate": "Equalized mill rate — tax per $1,000 of fair market value; comparable across towns and across revaluation cycles",
   "net_grand_list": "Net taxable grand list as assessed (70% of market value at last revaluation)",
   "mill_rate_real_estate_personal": "Nominal mill rate on real estate and personal property",
   "total_taxes_collected_as": "Total taxes collected as a share of total outstanding (0-1)",
   "property_tax_revenues": "Property tax revenues",
   "intergovernmental_revenues": "Intergovernmental revenues (state and federal aid)",
   "total_revenues": "Total revenues",
   "total_revenues_and_other": "Total revenues and other financing sources",
   "education_expenditures": "Education expenditures",
   "operating_expenditures": "Operating (non-education) expenditures",
   "total_expenditures": "Total expenditures",
   "total_expenditures_and_other": "Total expenditures and other financing uses",
   "unassigned": "Unassigned fund balance",
   "total_fund_balance": "Total fund balance (deficit)",
   "net_pension_liability": "Net pension liability",
   "net_opeb_liability": "Net OPEB (retiree health) liability",
   "bonded_long_term_debt": "Bonded long-term debt outstanding",
   "annual_debt_service": "Annual debt service (principal and interest paid)"
  },
  "groups_note": "Surrounding towns = The towns sharing a land border with Waterford; DRG D = The official 2006 CT SDE District Reference Group this town belongs to. Group medians exclude Waterford."
 },
 "target": "Waterford",
 "fiscal_year_end": [
  "2014",
  "2015",
  "2016",
  "2017",
  "2018",
  "2019",
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "13-14",
  "14-15",
  "15-16",
  "16-17",
  "17-18",
  "18-19",
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "groups": {
  "surrounding": [
   "Waterford",
   "East Lyme",
   "Groton",
   "Ledyard",
   "Montville",
   "New London"
  ],
  "drg_d": [
   "Waterford",
   "Berlin",
   "Bethel",
   "Branford",
   "Clinton",
   "Colchester",
   "Cromwell",
   "East Granby",
   "East Hampton",
   "East Lyme",
   "Ledyard",
   "Milford",
   "New Milford",
   "Newington",
   "North Haven",
   "Old Saybrook",
   "Rocky Hill",
   "Shelton",
   "Southington",
   "Stonington",
   "Wallingford",
   "Watertown",
   "Wethersfield",
   "Windsor"
  ]
 },
 "medians": {
  "surrounding": {
   "population_state_dept_of_public_health": [
    19635,
    19396,
    19231,
    19149,
    18716,
    18508,
    18645,
    18849,
    18788,
    18929
   ],
   "school_enrollment_average": [
    2690.14,
    2648.39,
    2615.95,
    2628.01,
    2604.36,
    2587.04,
    2562.08,
    2462.02,
    2501.99,
    2479.33
   ],
   "unemployment_annual_average": [
    0.0613,
    0.0546,
    0.0482,
    0.0416,
    0.0363,
    0.0319,
    0.0935,
    0.0623,
    0.0387,
    0.0282
   ],
   "equalized_net_grand_list": [
    1837874032,
    1826592880,
    1901263919,
    1850395191,
    1816064648,
    2045197010,
    2073700923,
    2282298423,
    2725879071,
    3258658859
   ],
   "equalized_mill_rate": [
    20.3702,
    20.1696,
    19.9475,
    21.9128,
    22.2853,
    20.9934,
    21.4066,
    20.7439,
    18.6367,
    17.7685
   ],
   "net_grand_list": [
    1569776194,
    1256420086,
    1255607913,
    1296673954,
    1308497452,
    1325382323,
    1449238134,
    1482742141,
    1499740975,
    1612415736
   ],
   "mill_rate_real_estate_personal": [
    27.5,
    29.37,
    30.09,
    30.61,
    31.7,
    31.73,
    32.51,
    32.38,
    31.75,
    26.71
   ],
   "total_taxes_collected_as": [
    0.9653,
    0.9682,
    0.9707,
    0.9729,
    0.9696,
    0.9784,
    0.9692,
    0.9696,
    0.9795,
    0.9802
   ],
   "property_tax_revenues": [
    43203129,
    47439641,
    49248024,
    52113656,
    55632876,
    58072702,
    58123246,
    57625978,
    58989685,
    56686098
   ],
   "intergovernmental_revenues": [
    22109764,
    22515758,
    22183160,
    22170510,
    21926067,
    21751432,
    22488516,
    22016380,
    23499667,
    24440817
   ],
   "total_revenues": [
    68698564,
    71100600,
    72897907,
    78082997,
    79683942,
    77413356,
    83441504,
    84503530,
    90177887,
    83603421
   ],
   "total_revenues_and_other": [
    69739292,
    78670730,
    74520100,
    86134320,
    80086187,
    77457551,
    83485699,
    84647725,
    90495723,
    83603421
   ],
   "education_expenditures": [
    45031924,
    45127644,
    46918298,
    50532300,
    51008223,
    50333981,
    50927901,
    49960330,
    50965518,
    53013848
   ],
   "operating_expenditures": [
    21176150,
    23446069,
    23828976,
    23777282,
    23673597,
    24777380,
    24274986,
    25003733,
    26990644,
    26891090
   ],
   "total_expenditures": [
    69302917,
    73155424,
    74316775,
    78173118,
    78980681,
    76855275,
    80500252,
    83060687,
    86669154,
    82644745
   ],
   "total_expenditures_and_other": [
    69578917,
    79061133,
    74646575,
    86058547,
    79144070,
    76969396,
    80760485,
    83194187,
    86807034,
    82843411
   ],
   "unassigned": [
    4827865,
    5183376,
    5149384,
    8216487,
    9866374,
    10295661,
    11158161,
    12463499,
    13207559,
    13858366
   ],
   "total_fund_balance": [
    6410773,
    6020370,
    5893895,
    8216487,
    11530618,
    11408182,
    13275525,
    15070450,
    15751164,
    16892271
   ],
   "net_pension_liability": [
    null,
    5563552,
    6575595,
    8594297,
    6671614,
    15314155,
    15279861,
    6908604,
    9194294,
    20440693
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    11643293,
    11529921,
    12755522,
    16267950,
    14438554,
    11905245
   ],
   "bonded_long_term_debt": [
    50250400,
    48821926,
    49578166,
    45147078,
    47546060,
    59783105,
    69673096,
    65781324,
    78277025,
    73452812
   ],
   "annual_debt_service": [
    5276364,
    5518409,
    5920295,
    5819555,
    5682396,
    6140912,
    6326950,
    6947371,
    6350502,
    8059429
   ],
   "total_expenditures_per_capita": [
    3143.63,
    3204.83,
    3315.66,
    3414.73,
    3497.99,
    3590.01,
    3652.59,
    3601.02,
    4016.08,
    4108.02
   ],
   "bonded_long_term_debt_per_capita": [
    1835.7,
    1796.31,
    1837.32,
    1937.82,
    2163.12,
    2274.96,
    3046.25,
    2452.45,
    2901.06,
    2655.04
   ]
  },
  "drg_d": {
   "population_state_dept_of_public_health": [
    20610,
    20560,
    20499,
    20505,
    20432,
    20436,
    20780,
    20746,
    20712,
    20708
   ],
   "school_enrollment_average": [
    2946.04,
    2879.53,
    2930.31,
    2870.26,
    2867.11,
    2876.87,
    2814.83,
    2741.09,
    2687.9,
    2691.46
   ],
   "unemployment_annual_average": [
    0.0571,
    0.0487,
    0.044,
    0.0402,
    0.0332,
    0.0319,
    0.0709,
    0.0562,
    0.0362,
    0.0284
   ],
   "equalized_net_grand_list": [
    3080343787,
    3153114691,
    3181508486,
    3282737376,
    3296394142,
    3322195404,
    3330529179,
    3479972719,
    4060971655,
    4380281987
   ],
   "equalized_mill_rate": [
    19.9915,
    19.8649,
    19.6053,
    20.7662,
    20.7757,
    21.2957,
    20.682,
    20.7676,
    20.1211,
    17.4148
   ],
   "net_grand_list": [
    2335601900,
    2186129483,
    2213400730,
    2209874232,
    2242958976,
    2255912729,
    2321469775,
    2336707216,
    2365265780,
    2457648797
   ],
   "mill_rate_real_estate_personal": [
    26.63,
    28.36,
    29.42,
    30.53,
    31.32,
    31.18,
    31.25,
    31.25,
    30.71,
    30.33
   ],
   "total_taxes_collected_as": [
    0.9758,
    0.9767,
    0.9783,
    0.9769,
    0.9794,
    0.9813,
    0.9803,
    0.9818,
    0.9811,
    0.9814
   ],
   "property_tax_revenues": [
    58682339,
    59900954,
    61102747,
    63824640,
    65847448,
    68994399,
    72368801,
    74898728,
    76664404,
    79425413
   ],
   "intergovernmental_revenues": [
    14565184,
    14231113,
    14377198,
    17841944,
    17287467,
    15113964,
    15273567,
    15952126,
    16642283,
    17754473
   ],
   "total_revenues": [
    74729636,
    74469096,
    76575748,
    81877751,
    83690663,
    84789229,
    87681791,
    91109820,
    93265192,
    98981138
   ],
   "total_revenues_and_other": [
    74737636,
    79923006,
    76575748,
    86134320,
    83690663,
    85115973,
    87681791,
    97906442,
    102133830,
    102143237
   ],
   "education_expenditures": [
    48126767,
    47885291,
    49476881,
    54263656,
    55307084,
    52354500,
    54386953,
    56481597,
    59260299,
    61361203
   ],
   "operating_expenditures": [
    30819870,
    31490585,
    30987212,
    31626977,
    32799396,
    35341076,
    33670826,
    35668013,
    36234304,
    39481114
   ],
   "total_expenditures": [
    71144751,
    73155424,
    74316775,
    79069940,
    81562832,
    82499607,
    85610477,
    90440309,
    94748714,
    101098489
   ],
   "total_expenditures_and_other": [
    72035280,
    79580022,
    74835018,
    86058547,
    83402563,
    85436629,
    85831644,
    98135764,
    106812916,
    101398489
   ],
   "unassigned": [
    9775266,
    10014792,
    8016125,
    9416756,
    11466236,
    12944361,
    12561561,
    12813487,
    13039755,
    14510180
   ],
   "total_fund_balance": [
    12703359,
    12142760,
    12500713,
    12114517,
    12291646,
    14067783,
    14678699,
    15109224,
    15228386,
    17367271
   ],
   "net_pension_liability": [
    null,
    9497520,
    10453647,
    10702032,
    10119136,
    11350951,
    15590838,
    8322442,
    16629221,
    16982983
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    13591689,
    11529921,
    12539000,
    10954000,
    12009000,
    11540858
   ],
   "bonded_long_term_debt": [
    31114000,
    38212389,
    37176199,
    38340000,
    39105000,
    43090000,
    52140000,
    53708787,
    52840603,
    49640324
   ],
   "annual_debt_service": [
    4316876,
    4313034,
    5129384,
    5412121,
    4995845,
    6040679,
    6096999,
    6947371,
    6350502,
    6398058
   ],
   "total_expenditures_per_capita": [
    3550.66,
    3611.23,
    3715.1,
    3951.72,
    4067.04,
    3945.93,
    4100.58,
    4139.08,
    4354.04,
    4409.15
   ],
   "bonded_long_term_debt_per_capita": [
    1490.76,
    1683.06,
    1493.91,
    2251.24,
    2224.6,
    2386.4,
    2752.79,
    2634.01,
    2395.55,
    2364.06
   ]
  }
 },
 "drg_key": "drg_d",
 "drg_letter": "D"
}