{
 "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 Portland, including department detail.",
  "town_scope_note": "`function_totals` covers Portland 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 Portland: 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": "Portland",
 "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": 1108103,
    "benefits": 0,
    "other": 405769,
    "total": 1513872
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1108103,
    "benefits": 0,
    "other": 405769,
    "total": 1513872
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1562335,
    "benefits": 340988,
    "other": 494826,
    "total": 2398149
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1305884,
    "benefits": 260674,
    "other": 254829,
    "total": 1821387
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 137546,
    "benefits": 80314,
    "other": 235124,
    "total": 452984
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 118905,
    "benefits": 0,
    "other": 4873,
    "total": 123778
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1251000,
    "benefits": 0,
    "other": 803302,
    "total": 2054302
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 887968,
    "benefits": 0,
    "other": 567317,
    "total": 1455285
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 363032,
    "benefits": 0,
    "other": 235985,
    "total": 599017
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 95623,
    "benefits": 0,
    "other": 187791,
    "total": 283414
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 110916,
    "total": 110916
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 95623,
    "benefits": 0,
    "other": 76875,
    "total": 172498
   },
   {
    "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": 527534,
    "benefits": 0,
    "other": 158920,
    "total": 686454
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 527534,
    "benefits": 0,
    "other": 158920,
    "total": 686454
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 12864963,
    "benefits": 6889210,
    "other": 4487303,
    "total": 24241476
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 12864963,
    "benefits": 6889210,
    "other": 4487303,
    "total": 24241476
   },
   {
    "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": 1909536,
    "total": 1909536
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 1909536,
    "total": 1909536
   },
   {
    "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": 2678597,
    "other": 175514,
    "total": 2854111
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 2678597,
    "other": 175514,
    "total": 2854111
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 17409558,
    "benefits": 9908795,
    "other": 8622961,
    "total": 35941314
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1097060,
    "benefits": 0,
    "other": 393215,
    "total": 1490275
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1097060,
    "benefits": 0,
    "other": 393215,
    "total": 1490275
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1719593,
    "benefits": 365110,
    "other": 497840,
    "total": 2582543
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1460136,
    "benefits": 286450,
    "other": 270544,
    "total": 2017130
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 137708,
    "benefits": 78660,
    "other": 224650,
    "total": 441018
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 121749,
    "benefits": 0,
    "other": 2646,
    "total": 124395
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1333240,
    "benefits": 0,
    "other": 843254,
    "total": 2176494
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 956929,
    "benefits": 0,
    "other": 591087,
    "total": 1548016
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 376311,
    "benefits": 0,
    "other": 252167,
    "total": 628478
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 81657,
    "benefits": 0,
    "other": 215268,
    "total": 296925
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 129463,
    "total": 129463
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 81657,
    "benefits": 0,
    "other": 85805,
    "total": 167462
   },
   {
    "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": 530231,
    "benefits": 0,
    "other": 167701,
    "total": 697932
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 530231,
    "benefits": 0,
    "other": 167701,
    "total": 697932
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 13354661,
    "benefits": 6897662,
    "other": 4400650,
    "total": 24652973
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 13354661,
    "benefits": 6897662,
    "other": 4400650,
    "total": 24652973
   },
   {
    "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": 2115918,
    "total": 2115918
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 2115918,
    "total": 2115918
   },
   {
    "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": 2682654,
    "other": 162223,
    "total": 2844877
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 2682654,
    "other": 162223,
    "total": 2844877
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 18116442,
    "benefits": 9945426,
    "other": 8796069,
    "total": 36857937
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1089843,
    "benefits": 0,
    "other": 420329,
    "total": 1510172
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1089843,
    "benefits": 0,
    "other": 420329,
    "total": 1510172
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1748588,
    "benefits": 353505,
    "other": 534014,
    "total": 2636107
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1479480,
    "benefits": 279215,
    "other": 283068,
    "total": 2041763
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 149010,
    "benefits": 74290,
    "other": 247749,
    "total": 471049
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 120098,
    "benefits": 0,
    "other": 3197,
    "total": 123295
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1363416,
    "benefits": 0,
    "other": 875822,
    "total": 2239238
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 955342,
    "benefits": 0,
    "other": 635302,
    "total": 1590644
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 408074,
    "benefits": 0,
    "other": 240520,
    "total": 648594
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 126137,
    "benefits": 0,
    "other": 211802,
    "total": 337939
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 121120,
    "total": 121120
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 126137,
    "benefits": 0,
    "other": 90682,
    "total": 216819
   },
   {
    "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": 557232,
    "benefits": 0,
    "other": 171090,
    "total": 728322
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 557232,
    "benefits": 0,
    "other": 171090,
    "total": 728322
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 13397594,
    "benefits": 7173238,
    "other": 4403103,
    "total": 24973935
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 13397594,
    "benefits": 7173238,
    "other": 4403103,
    "total": 24973935
   },
   {
    "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": 2341284,
    "total": 2341284
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 2341284,
    "total": 2341284
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 253227,
    "total": 253227
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 253227,
    "total": 253227
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 2777704,
    "other": 183827,
    "total": 2961531
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 2777704,
    "other": 183827,
    "total": 2961531
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 18282810,
    "benefits": 10304447,
    "other": 9394498,
    "total": 37981755
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1152447,
    "benefits": 0,
    "other": 459139,
    "total": 1611586
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1152447,
    "benefits": 0,
    "other": 459139,
    "total": 1611586
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 1767896,
    "benefits": 362570,
    "other": 561238,
    "total": 2691704
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1488036,
    "benefits": 269740,
    "other": 314163,
    "total": 2071939
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 161128,
    "benefits": 92830,
    "other": 244476,
    "total": 498434
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 118732,
    "benefits": 0,
    "other": 2599,
    "total": 121331
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1365702,
    "benefits": 0,
    "other": 804530,
    "total": 2170232
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 951046,
    "benefits": 0,
    "other": 556633,
    "total": 1507679
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 414656,
    "benefits": 0,
    "other": 247897,
    "total": 662553
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 137935,
    "benefits": 0,
    "other": 215293,
    "total": 353228
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 125571,
    "total": 125571
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 137935,
    "benefits": 0,
    "other": 89722,
    "total": 227657
   },
   {
    "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": 565386,
    "benefits": 0,
    "other": 173277,
    "total": 738663
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 565386,
    "benefits": 0,
    "other": 173277,
    "total": 738663
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 13542834,
    "benefits": 7856750,
    "other": 4888158,
    "total": 26287742
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 13542834,
    "benefits": 7856750,
    "other": 4888158,
    "total": 26287742
   },
   {
    "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": 1942652,
    "total": 1942652
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 1942652,
    "total": 1942652
   },
   {
    "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": 2899559,
    "other": 217928,
    "total": 3117487
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 2899559,
    "other": 217928,
    "total": 3117487
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 18532200,
    "benefits": 11118879,
    "other": 9262215,
    "total": 38913294
   }
  ]
 }
}