{
 "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 Easton, including department detail.",
  "town_scope_note": "`function_totals` covers Easton 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 Easton: 2020, 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": "Easton",
 "years": [
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "target_departments": {
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1507037,
    "benefits": 0,
    "other": 634506,
    "total": 2141543
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1507037,
    "benefits": 0,
    "other": 634506,
    "total": 2141543
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 2754636,
    "benefits": 0,
    "other": 452545,
    "total": 3207181
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 1804907,
    "benefits": 0,
    "other": 258633,
    "total": 2063540
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 880291,
    "benefits": 0,
    "other": 153624,
    "total": 1033915
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 69438,
    "benefits": 0,
    "other": 40288,
    "total": 109726
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1065487,
    "benefits": 0,
    "other": 973337,
    "total": 2038824
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1065487,
    "benefits": 0,
    "other": 973337,
    "total": 2038824
   },
   {
    "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": 184416,
    "benefits": 0,
    "other": 282637,
    "total": 467053
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 120181,
    "total": 120181
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 2519,
    "benefits": 0,
    "other": 1546,
    "total": 4065
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 181897,
    "benefits": 0,
    "other": 160910,
    "total": 342807
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 710167,
    "benefits": 0,
    "other": 299611,
    "total": 1009778
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 411517,
    "benefits": 0,
    "other": 207553,
    "total": 619070
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 298650,
    "benefits": 0,
    "other": 92058,
    "total": 390708
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 10698711,
    "benefits": 1671251,
    "other": 16375424,
    "total": 28745386
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 10698711,
    "benefits": 1671251,
    "other": 4454104,
    "total": 16824066
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": 0,
    "benefits": 0,
    "other": 11921320,
    "total": 11921320
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": 0,
    "benefits": 0,
    "other": 2924514,
    "total": 2924514
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 2924514,
    "total": 2924514
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 795887,
    "total": 795887
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 795887,
    "total": 795887
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 3103998,
    "other": 2385150,
    "total": 5489148
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 3103998,
    "other": 2385150,
    "total": 5489148
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 16920454,
    "benefits": 4775249,
    "other": 25123611,
    "total": 46819314
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1279463,
    "benefits": 0,
    "other": 802620,
    "total": 2082083
   },
   {
    "function": "General Government",
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    "wages": 1279463,
    "benefits": 0,
    "other": 802620,
    "total": 2082083
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 3023086,
    "benefits": 0,
    "other": 500728,
    "total": 3523814
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 2082682,
    "benefits": 0,
    "other": 268431,
    "total": 2351113
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 826467,
    "benefits": 0,
    "other": 101719,
    "total": 928186
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 113937,
    "benefits": 0,
    "other": 130578,
    "total": 244515
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1111307,
    "benefits": 0,
    "other": 933623,
    "total": 2044930
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1111307,
    "benefits": 0,
    "other": 933623,
    "total": 2044930
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
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    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 196722,
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    "other": 306214,
    "total": 502936
   },
   {
    "function": "Health and Welfare",
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    "total": 502936
   },
   {
    "function": "Health and Welfare",
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    "total": 0
   },
   {
    "function": "Health and Welfare",
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    "total": 0
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
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    "total": 1038157
   },
   {
    "function": "Culture and Recreation",
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    "total": 643442
   },
   {
    "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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    "benefits": 1570335,
    "other": 12716910,
    "total": 32727766
   },
   {
    "function": "Education",
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    "wages": 18440521,
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    "other": 0,
    "total": 20010856
   },
   {
    "function": "Education",
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    "wages": 0,
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    "other": 12716910,
    "total": 12716910
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
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    "other": 2002949,
    "total": 2002949
   },
   {
    "function": "Debt Service",
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    "other": 2002949,
    "total": 2002949
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
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    "total": 367610
   },
   {
    "function": "Capital Outlay",
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    "other": 367610,
    "total": 367610
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
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    "other": 587100,
    "total": 3539911
   },
   {
    "function": "Other",
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    "total": 3539911
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
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    "benefits": 4523146,
    "other": 18516523,
    "total": 47830156
   }
  ]
 }
}