{
 "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 Derby, including department detail.",
  "town_scope_note": "`function_totals` covers Derby 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 Derby: 2020.",
  "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": "Derby",
 "years": [
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "target_departments": {
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 0,
    "benefits": 0,
    "other": 12707965,
    "total": 12707965
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 0,
    "benefits": 0,
    "other": 12707965,
    "total": 12707965
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 0,
    "benefits": 0,
    "other": 5118681,
    "total": 5118681
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 5118681,
    "total": 5118681
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 0,
    "benefits": 0,
    "other": 3106138,
    "total": 3106138
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 0,
    "benefits": 0,
    "other": 3106138,
    "total": 3106138
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 362290,
    "total": 362290
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 362290,
    "total": 362290
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 985203,
    "total": 985203
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 985203,
    "total": 985203
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 30987074,
    "total": 30987074
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 0,
    "benefits": 0,
    "other": 30987074,
    "total": 30987074
   },
   {
    "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": 1177010,
    "total": 1177010
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 1177010,
    "total": 1177010
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 551559,
    "total": 551559
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 551559,
    "total": 551559
   },
   {
    "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": 0,
    "benefits": 0,
    "other": 54995920,
    "total": 54995920
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 19567022,
    "benefits": 0,
    "other": 0,
    "total": 19567022
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 19567022,
    "benefits": 0,
    "other": 0,
    "total": 19567022
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 3128136,
    "benefits": 0,
    "other": 0,
    "total": 3128136
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 3128136,
    "benefits": 0,
    "other": 0,
    "total": 3128136
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 2999213,
    "benefits": 0,
    "other": 0,
    "total": 2999213
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 2999213,
    "benefits": 0,
    "other": 0,
    "total": 2999213
   },
   {
    "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": 2057298,
    "benefits": 0,
    "other": 0,
    "total": 2057298
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 2057298,
    "benefits": 0,
    "other": 0,
    "total": 2057298
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "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": 1784179,
    "benefits": 0,
    "other": 0,
    "total": 1784179
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 1784179,
    "benefits": 0,
    "other": 0,
    "total": 1784179
   },
   {
    "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": 31361157,
    "benefits": 0,
    "other": 0,
    "total": 31361157
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 31361157,
    "benefits": 0,
    "other": 0,
    "total": 31361157
   },
   {
    "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": 3427689,
    "total": 3427689
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 3427689,
    "total": 3427689
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 327016,
    "total": 327016
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 327016,
    "total": 327016
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": -2312220,
    "total": -2312220
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": -2312220,
    "total": -2312220
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 60897005,
    "benefits": 0,
    "other": 1442485,
    "total": 62339490
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1019252,
    "benefits": 12011138,
    "other": 2621708,
    "total": 15652098
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1019252,
    "benefits": 12011138,
    "other": 2621708,
    "total": 15652098
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 4415282,
    "benefits": 0,
    "other": 766983,
    "total": 5182265
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 4273193,
    "benefits": 0,
    "other": 460767,
    "total": 4733960
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 38719,
    "benefits": 0,
    "other": 279292,
    "total": 318011
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 103370,
    "benefits": 0,
    "other": 26924,
    "total": 130294
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1044849,
    "benefits": 0,
    "other": 2277863,
    "total": 3322712
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1044849,
    "benefits": 0,
    "other": 561059,
    "total": 1605908
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 1325002,
    "total": 1325002
   },
   {
    "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": 391802,
    "total": 391802
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 28683,
    "benefits": 0,
    "other": 401336,
    "total": 430019
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 28683,
    "benefits": 0,
    "other": 5600,
    "total": 34283
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 395736,
    "total": 395736
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 624847,
    "benefits": 0,
    "other": 364303,
    "total": 989150
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 349882,
    "benefits": 0,
    "other": 173322,
    "total": 523204
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 158832,
    "benefits": 0,
    "other": 121129,
    "total": 279961
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 116133,
    "benefits": 0,
    "other": 69852,
    "total": 185985
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 19098006,
    "benefits": 5781675,
    "other": 8765405,
    "total": 33645086
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 19098006,
    "benefits": 5781675,
    "other": 8765405,
    "total": 33645086
   },
   {
    "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": 1956294,
    "total": 1956294
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 1956294,
    "total": 1956294
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 240817,
    "total": 240817
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 240817,
    "total": 240817
   },
   {
    "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": 26230919,
    "benefits": 17792813,
    "other": 17394709,
    "total": 61418441
   }
  ]
 }
}