{
 "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 Oxford, including department detail.",
  "town_scope_note": "`function_totals` covers Oxford 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 Oxford: 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": "Oxford",
 "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": 1279444,
    "benefits": 799715,
    "other": 1443089,
    "total": 3522248
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1279444,
    "benefits": 799715,
    "other": 1443089,
    "total": 3522248
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1698475,
    "benefits": 817474,
    "other": 1370127,
    "total": 3886076
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1328766,
    "benefits": 636971,
    "other": 619810,
    "total": 2585547
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 61547,
    "benefits": 23442,
    "other": 417082,
    "total": 502071
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 308162,
    "benefits": 157061,
    "other": 333235,
    "total": 798458
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1191191,
    "benefits": 707849,
    "other": 2316168,
    "total": 4215208
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1036699,
    "benefits": 636361,
    "other": 1224205,
    "total": 2897265
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 66097,
    "benefits": 22513,
    "other": 277966,
    "total": 366576
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 84795,
    "benefits": 48088,
    "other": 585601,
    "total": 718484
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 3600,
    "benefits": 887,
    "other": 228396,
    "total": 232883
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 885,
    "benefits": 111,
    "other": 140833,
    "total": 141829
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 121359,
    "total": 121359
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 885,
    "benefits": 111,
    "other": 19474,
    "total": 20470
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 722594,
    "benefits": 256855,
    "other": 490765,
    "total": 1470214
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 306958,
    "benefits": 135224,
    "other": 116472,
    "total": 558654
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 415636,
    "benefits": 121631,
    "other": 374293,
    "total": 911560
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 18099911,
    "benefits": 4907179,
    "other": 12366359,
    "total": 35373449
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 18099911,
    "benefits": 4907179,
    "other": 12366359,
    "total": 35373449
   },
   {
    "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": 3097585,
    "total": 3097585
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 3097585,
    "total": 3097585
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 1666964,
    "total": 1666964
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 1666964,
    "total": 1666964
   },
   {
    "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": 22992500,
    "benefits": 7489183,
    "other": 22891890,
    "total": 53373573
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1389216,
    "benefits": 733314,
    "other": 1145085,
    "total": 3267615
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1389216,
    "benefits": 733314,
    "other": 1145085,
    "total": 3267615
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1742619,
    "benefits": 843431,
    "other": 825311,
    "total": 3411361
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1352664,
    "benefits": 627437,
    "other": 428846,
    "total": 2408947
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 60728,
    "benefits": 47769,
    "other": 276806,
    "total": 385303
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 329227,
    "benefits": 168225,
    "other": 119659,
    "total": 617111
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1225889,
    "benefits": 734417,
    "other": 2198812,
    "total": 4159118
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1067029,
    "benefits": 662985,
    "other": 1277692,
    "total": 3007706
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 66705,
    "benefits": 19067,
    "other": 299685,
    "total": 385457
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 92155,
    "benefits": 52365,
    "other": 621435,
    "total": 765955
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 332289,
    "benefits": 133619,
    "other": 392856,
    "total": 858764
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 841,
    "benefits": 611,
    "other": 78024,
    "total": 79476
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 331448,
    "benefits": 133008,
    "other": 314832,
    "total": 779288
   },
   {
    "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": 564427,
    "benefits": 270790,
    "other": 490477,
    "total": 1325694
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 232979,
    "benefits": 137782,
    "other": 180024,
    "total": 550785
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 200820,
    "benefits": 46469,
    "other": 224367,
    "total": 471656
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 130628,
    "benefits": 86539,
    "other": 86086,
    "total": 303253
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 21396412,
    "benefits": 7445073,
    "other": 7326907,
    "total": 36168392
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 21396412,
    "benefits": 7445073,
    "other": 7326907,
    "total": 36168392
   },
   {
    "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": 2823765,
    "total": 2823765
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 2823765,
    "total": 2823765
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 90037,
    "total": 90037
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 90037,
    "total": 90037
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 358016,
    "total": 358016
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 358016,
    "total": 358016
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 26650852,
    "benefits": 10160644,
    "other": 15651266,
    "total": 52462762
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1864836,
    "benefits": 871251,
    "other": 446404,
    "total": 3182491
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1864836,
    "benefits": 871251,
    "other": 446404,
    "total": 3182491
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1527420,
    "benefits": 758646,
    "other": 1025179,
    "total": 3311245
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1461952,
    "benefits": 709821,
    "other": 445359,
    "total": 2617132
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 65468,
    "benefits": 33825,
    "other": 379134,
    "total": 478427
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 15000,
    "other": 200686,
    "total": 215686
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1096422,
    "benefits": 775119,
    "other": 2980398,
    "total": 4851939
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 946435,
    "benefits": 692832,
    "other": 1621383,
    "total": 3260650
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 56047,
    "benefits": 25856,
    "other": 330973,
    "total": 412876
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 93940,
    "benefits": 56431,
    "other": 734151,
    "total": 884522
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 0,
    "benefits": 0,
    "other": 293891,
    "total": 293891
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 185399,
    "benefits": 90124,
    "other": 229446,
    "total": 504969
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 133862,
    "total": 133862
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 1005,
    "benefits": 66,
    "other": 10499,
    "total": 11570
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 184394,
    "benefits": 90058,
    "other": 85085,
    "total": 359537
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 566682,
    "benefits": 199182,
    "other": 364039,
    "total": 1129903
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 331173,
    "benefits": 148512,
    "other": 101366,
    "total": 581051
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 235509,
    "benefits": 50670,
    "other": 249473,
    "total": 535652
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 13200,
    "total": 13200
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 20027136,
    "benefits": 5548051,
    "other": 11262413,
    "total": 36837600
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 20027136,
    "benefits": 5548051,
    "other": 11262413,
    "total": 36837600
   },
   {
    "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": 3181907,
    "total": 3181907
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 3181907,
    "total": 3181907
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 4229132,
    "total": 4229132
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 4229132,
    "total": 4229132
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 212400,
    "other": 324896,
    "total": 537296
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 212400,
    "other": 324896,
    "total": 537296
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 25267895,
    "benefits": 8454773,
    "other": 24043814,
    "total": 57766482
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1425113,
    "benefits": 782285,
    "other": 1100129,
    "total": 3307527
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1425113,
    "benefits": 782285,
    "other": 1100129,
    "total": 3307527
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1860421,
    "benefits": 923263,
    "other": 764170,
    "total": 3547854
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1432189,
    "benefits": 706568,
    "other": 275267,
    "total": 2414024
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 64873,
    "benefits": 48628,
    "other": 299893,
    "total": 413394
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 363359,
    "benefits": 168067,
    "other": 189010,
    "total": 720436
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1151809,
    "benefits": 841644,
    "other": 2585229,
    "total": 4578682
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 994375,
    "benefits": 759754,
    "other": 1313495,
    "total": 3067624
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 59624,
    "benefits": 23839,
    "other": 358158,
    "total": 441621
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 93810,
    "benefits": 56483,
    "other": 629521,
    "total": 779814
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 4000,
    "benefits": 1568,
    "other": 284055,
    "total": 289623
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 921,
    "benefits": 72,
    "other": 377684,
    "total": 378677
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 133876,
    "total": 133876
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 921,
    "benefits": 72,
    "other": 18313,
    "total": 19306
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 225495,
    "total": 225495
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 807097,
    "benefits": 311724,
    "other": 607400,
    "total": 1726221
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 342797,
    "benefits": 163538,
    "other": 107110,
    "total": 613445
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 284871,
    "benefits": 67264,
    "other": 387481,
    "total": 739616
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 179429,
    "benefits": 80922,
    "other": 112809,
    "total": 373160
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 0,
    "benefits": 0,
    "other": 37908520,
    "total": 37908520
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 0,
    "benefits": 0,
    "other": 37908520,
    "total": 37908520
   },
   {
    "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": 4654656,
    "total": 4654656
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 4654656,
    "total": 4654656
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 916822,
    "total": 916822
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 916822,
    "total": 916822
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 2262309,
    "total": 2262309
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 2262309,
    "total": 2262309
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 5245361,
    "benefits": 2858988,
    "other": 51176919,
    "total": 59281268
   }
  ]
 }
}