UCOA Municipal Trial Balance Report

The CT UCOA Municipal Trial Balance Report is a standardized financial year-end accounting report submitted by municipalities and school boards to the Connecticut Office of Policy and Management (OPM). It includes financial balances (beginning, debits, credits, and ending) for each account classified under the UCOA structure. The report is part of a statewide initiative aimed at enhancing transparency, comparability, and accountability across municipalities and school boards.

The report's purpose is:

• To standardize municipal accounting data across towns and school districts using a uniform chart of accounts (UCOA).

• To enable the state to analyze and compare financial data from different municipalities consistently.

• To support public transparency, improve budgeting, and facilitate state policy analysis.

Menu path

From the Fund Accounting menu, select State. From the State - CT menu, select UCOA Municipal Trial Balance Report.

Submission period

The report is due annually after the end of the fiscal year (June 30).

Selection rule

Trial balance expenditure and revenue data for the chosen year are selected and reported.

Prerequisite

Complete the Setup procedures.