{
 "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 Columbia, including department detail.",
  "town_scope_note": "`function_totals` covers Columbia 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 Columbia: 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": "Columbia",
 "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": 782959,
    "benefits": 532508,
    "other": 338983,
    "total": 1654450
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 782959,
    "benefits": 532508,
    "other": 338983,
    "total": 1654450
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 47946,
    "benefits": 0,
    "other": 410452,
    "total": 458398
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 176652,
    "total": 176652
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 228409,
    "total": 228409
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 47946,
    "benefits": 0,
    "other": 5391,
    "total": 53337
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 513387,
    "benefits": 0,
    "other": 393034,
    "total": 906421
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 484239,
    "benefits": 0,
    "other": 218146,
    "total": 702385
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 29148,
    "benefits": 0,
    "other": 164723,
    "total": 193871
   },
   {
    "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": 10165,
    "total": 10165
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 110695,
    "benefits": 0,
    "other": 121881,
    "total": 232576
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 29366,
    "total": 29366
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 6727,
    "total": 6727
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 110695,
    "benefits": 0,
    "other": 85788,
    "total": 196483
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 102338,
    "benefits": 0,
    "other": 435446,
    "total": 537784
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 399265,
    "total": 399265
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 102338,
    "benefits": 0,
    "other": 34676,
    "total": 137014
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 1505,
    "total": 1505
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 5483898,
    "benefits": 2697332,
    "other": 5259252,
    "total": 13440482
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 5483898,
    "benefits": 2697332,
    "other": 5259252,
    "total": 13440482
   },
   {
    "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": 159500,
    "total": 159500
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 159500,
    "total": 159500
   },
   {
    "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": 7041223,
    "benefits": 3229840,
    "other": 7118548,
    "total": 17389611
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 919602,
    "benefits": 625018,
    "other": 411705,
    "total": 1956325
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 919602,
    "benefits": 625018,
    "other": 411705,
    "total": 1956325
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 43632,
    "benefits": 0,
    "other": 423082,
    "total": 466714
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 176006,
    "total": 176006
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 236427,
    "total": 236427
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 43632,
    "benefits": 0,
    "other": 10649,
    "total": 54281
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 444774,
    "benefits": 0,
    "other": 337779,
    "total": 782553
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 409726,
    "benefits": 0,
    "other": 152833,
    "total": 562559
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 35048,
    "benefits": 0,
    "other": 175348,
    "total": 210396
   },
   {
    "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": 9598,
    "total": 9598
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 147139,
    "benefits": 0,
    "other": 136824,
    "total": 283963
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 30614,
    "total": 30614
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 21816,
    "benefits": 0,
    "other": 806,
    "total": 22622
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 125323,
    "benefits": 0,
    "other": 105404,
    "total": 230727
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 0,
    "benefits": 0,
    "other": 572081,
    "total": 572081
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 411553,
    "total": 411553
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 148857,
    "total": 148857
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 11671,
    "total": 11671
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 5598801,
    "benefits": 2746192,
    "other": 5397880,
    "total": 13742873
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 5598801,
    "benefits": 2746192,
    "other": 5397880,
    "total": 13742873
   },
   {
    "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": 152250,
    "total": 152250
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 152250,
    "total": 152250
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 26371,
    "total": 26371
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 26371,
    "total": 26371
   },
   {
    "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": 7153948,
    "benefits": 3371210,
    "other": 7457972,
    "total": 17983130
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 952758,
    "benefits": 598493,
    "other": 406804,
    "total": 1958055
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 952758,
    "benefits": 598493,
    "other": 406804,
    "total": 1958055
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 44900,
    "benefits": 0,
    "other": 453758,
    "total": 498658
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 178997,
    "total": 178997
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 266418,
    "total": 266418
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 44900,
    "benefits": 0,
    "other": 8343,
    "total": 53243
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 482924,
    "benefits": 0,
    "other": 360013,
    "total": 842937
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 443428,
    "benefits": 0,
    "other": 172187,
    "total": 615615
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 39496,
    "benefits": 0,
    "other": 179073,
    "total": 218569
   },
   {
    "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": 8753,
    "total": 8753
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 179553,
    "benefits": 0,
    "other": 133500,
    "total": 313053
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 30580,
    "total": 30580
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 38158,
    "benefits": 0,
    "other": 283,
    "total": 38441
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 141395,
    "benefits": 0,
    "other": 102637,
    "total": 244032
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 105902,
    "benefits": 0,
    "other": 472605,
    "total": 578507
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 421428,
    "total": 421428
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 105902,
    "benefits": 0,
    "other": 43223,
    "total": 149125
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 7954,
    "total": 7954
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 5860693,
    "benefits": 2713288,
    "other": 5357369,
    "total": 13931350
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 5860693,
    "benefits": 2713288,
    "other": 5357369,
    "total": 13931350
   },
   {
    "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": 0,
    "total": 0
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "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": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 7626730,
    "benefits": 3311781,
    "other": 7184049,
    "total": 18122560
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 970285,
    "benefits": 657765,
    "other": 446357,
    "total": 2074407
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 970285,
    "benefits": 657765,
    "other": 446357,
    "total": 2074407
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 47596,
    "benefits": 0,
    "other": 464008,
    "total": 511604
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 149722,
    "total": 149722
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 295967,
    "total": 295967
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 47596,
    "benefits": 0,
    "other": 18319,
    "total": 65915
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 468230,
    "benefits": 0,
    "other": 396501,
    "total": 864731
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 437857,
    "benefits": 0,
    "other": 193207,
    "total": 631064
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 30373,
    "benefits": 0,
    "other": 194733,
    "total": 225106
   },
   {
    "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": 8561,
    "total": 8561
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 201621,
    "benefits": 0,
    "other": 125761,
    "total": 327382
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 49864,
    "benefits": 0,
    "other": 440,
    "total": 50304
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 151757,
    "benefits": 0,
    "other": 125321,
    "total": 277078
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 123083,
    "benefits": 0,
    "other": 501207,
    "total": 624290
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 439626,
    "total": 439626
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 123083,
    "benefits": 0,
    "other": 53222,
    "total": 176305
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 8359,
    "total": 8359
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 6092785,
    "benefits": 3103572,
    "other": 5330363,
    "total": 14526720
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 6092785,
    "benefits": 3103572,
    "other": 5330363,
    "total": 14526720
   },
   {
    "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": 31663,
    "total": 31663
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 31663,
    "total": 31663
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 56308,
    "total": 56308
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 56308,
    "total": 56308
   },
   {
    "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": 7903600,
    "benefits": 3761337,
    "other": 7352168,
    "total": 19017105
   }
  ]
 }
}