{
 "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 Colebrook, including department detail.",
  "town_scope_note": "`function_totals` covers Colebrook 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 Colebrook: 2021.",
  "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": "Colebrook",
 "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": 257833,
    "benefits": 153585,
    "other": 0,
    "total": 411418
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 257833,
    "benefits": 153585,
    "other": 0,
    "total": 411418
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 8839,
    "benefits": 0,
    "other": 0,
    "total": 8839
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 4351,
    "benefits": 0,
    "other": 0,
    "total": 4351
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 4488,
    "benefits": 0,
    "other": 0,
    "total": 4488
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 237777,
    "benefits": 0,
    "other": 0,
    "total": 237777
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 237777,
    "benefits": 0,
    "other": 0,
    "total": 237777
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 24869,
    "benefits": 0,
    "other": 0,
    "total": 24869
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 24869,
    "benefits": 0,
    "other": 0,
    "total": 24869
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
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    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 0,
    "benefits": 0,
    "other": 4095058,
    "total": 4095058
   },
   {
    "function": "Education",
    "department": "Board of Education",
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    "other": 2198675,
    "total": 2198675
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 1896383,
    "total": 1896383
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 261487,
    "total": 261487
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 261487,
    "total": 261487
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 1437355,
    "total": 1437355
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 1437355,
    "total": 1437355
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 529318,
    "benefits": 153585,
    "other": 5793900,
    "total": 6476803
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 289125,
    "benefits": 218702,
    "other": 337043,
    "total": 844870
   },
   {
    "function": "General Government",
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    "wages": 289125,
    "benefits": 218702,
    "other": 337043,
    "total": 844870
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 9301,
    "benefits": 0,
    "other": 79057,
    "total": 88358
   },
   {
    "function": "Public Safety",
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    "total": 0
   },
   {
    "function": "Public Safety",
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   },
   {
    "function": "Public Safety",
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    "wages": 4950,
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    "other": 17030,
    "total": 21980
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 261160,
    "benefits": 0,
    "other": 601137,
    "total": 862297
   },
   {
    "function": "Public Works",
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    "benefits": 0,
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    "total": 862297
   },
   {
    "function": "Public Works",
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    "total": 0
   },
   {
    "function": "Public Works",
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   },
   {
    "function": "Public Works",
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   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 32621,
    "total": 32621
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
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    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
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    "total": 0
   },
   {
    "function": "Health and Welfare",
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    "other": 32621,
    "total": 32621
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 0,
    "benefits": 0,
    "other": 16953,
    "total": 16953
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
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    "other": 16953,
    "total": 16953
   },
   {
    "function": "Culture and Recreation",
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   },
   {
    "function": "Culture and Recreation",
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   },
   {
    "function": "Education Total",
    "department": "Education Total",
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    "other": 2859742,
    "total": 4327402
   },
   {
    "function": "Education",
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    "wages": 1255828,
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    "other": 837919,
    "total": 2305579
   },
   {
    "function": "Education",
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    "wages": 0,
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    "other": 2021823,
    "total": 2021823
   },
   {
    "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,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 31912,
    "benefits": 0,
    "other": 314220,
    "total": 346132
   },
   {
    "function": "Other",
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    "benefits": 0,
    "other": 314220,
    "total": 346132
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 1847326,
    "benefits": 430534,
    "other": 4240773,
    "total": 6518633
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 294023,
    "benefits": 212538,
    "other": 295660,
    "total": 802221
   },
   {
    "function": "General Government",
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    "benefits": 212538,
    "other": 295660,
    "total": 802221
   },
   {
    "function": "Public Safety Total",
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    "benefits": 0,
    "other": 77393,
    "total": 86969
   },
   {
    "function": "Public Safety",
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   },
   {
    "function": "Public Safety",
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    "total": 65963
   },
   {
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   },
   {
    "function": "Public Works Total",
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   },
   {
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   },
   {
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   },
   {
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   },
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   },
   {
    "function": "Health and Welfare Total",
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    "total": 76481
   },
   {
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   },
   {
    "function": "Culture and Recreation Total",
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   },
   {
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   },
   {
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   },
   {
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   },
   {
    "function": "Education Total",
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    "total": 4614949
   },
   {
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   {
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   },
   {
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   },
   {
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   },
   {
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   },
   {
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   },
   {
    "function": "Other Total",
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    "other": 48414,
    "total": 48414
   },
   {
    "function": "Other",
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   },
   {
    "function": "Total Expenditures",
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    "other": 4479548,
    "total": 6737030
   }
  ]
 }
}