{
 "metadata": {
  "source": "CT Office of Policy and Management — Municipal Fiscal Indicators (Uniform Chart of Accounts program)",
  "dataset_id": "ej6f-y2wf",
  "dataset_name": "Municipal Fiscal Indicators: Individual Town Data, 2014-2023",
  "landing_page": "https://data.ct.gov/d/ej6f-y2wf",
  "source_url": "https://data.ct.gov/resource/ej6f-y2wf.json",
  "program_page": "https://portal.ct.gov/opm/igp-munfins/municipal-financial-services/municipal-fiscal-indicators",
  "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": 1700,
  "entity_count": 170,
  "entity_note": "170 entities = 169 towns plus Groton (City), a sub-municipality reported separately from Groton (Town).",
  "fiscal_year_note": "OPM fiscal_year_end Y = the fiscal year ending June 30 of year Y. 2023 = FY 2022-23.",
  "basis_note": "Audited year-end ACTUAL expenditures and revenues across governmental funds, compiled from the ACFRs municipalities file with OPM. This is NOT the adopted general-fund budget used elsewhere on this site: OPM totals are gross of grant pass-throughs (ESSER, Title I, IDEA, food service) and therefore run several million dollars higher for Naugatuck. The two series are not interchangeable.",
  "self_reporting_note": "OPM compiled the figures itself through FY 2019; from FY 2020 forward municipalities self-report their own audited data.",
  "revaluation_note": "Nominal mill rates step down when a town revalues. Use equalized_mill_rate for comparisons across towns or across time. Revaluation grand list years for Naugatuck: 2002, 2007, 2012, 2017.",
  "coverage": "FY 2013-14 through FY 2022-23. This is the full span OPM publishes town-by-town as of the pull date; FY 2023-24 and FY 2024-25 are not yet released.",
  "fields": {
   "population_state_dept_of_public_health": "Population, CT Dept of Public Health estimate",
   "school_enrollment_average": "Average Daily Membership enrollment, CT State Dept of Education",
   "unemployment_annual_average": "Unemployment rate, annual average (0-1)",
   "equalized_net_grand_list": "Equalized net grand list (grand list restated to full fair market value)",
   "equalized_mill_rate": "Equalized mill rate — tax per $1,000 of fair market value; comparable across towns and across revaluation cycles",
   "net_grand_list": "Net taxable grand list as assessed (70% of market value at last revaluation)",
   "mill_rate_real_estate_personal": "Nominal mill rate on real estate and personal property",
   "total_taxes_collected_as": "Total taxes collected as a share of total outstanding (0-1)",
   "property_tax_revenues": "Property tax revenues",
   "intergovernmental_revenues": "Intergovernmental revenues (state and federal aid)",
   "total_revenues": "Total revenues",
   "total_revenues_and_other": "Total revenues and other financing sources",
   "education_expenditures": "Education expenditures",
   "operating_expenditures": "Operating (non-education) expenditures",
   "total_expenditures": "Total expenditures",
   "total_expenditures_and_other": "Total expenditures and other financing uses",
   "unassigned": "Unassigned fund balance",
   "total_fund_balance": "Total fund balance (deficit)",
   "net_pension_liability": "Net pension liability",
   "net_opeb_liability": "Net OPEB (retiree health) liability",
   "bonded_long_term_debt": "Bonded long-term debt outstanding",
   "annual_debt_service": "Annual debt service (principal and interest paid)"
  },
  "groups_note": "Surrounding towns = The towns sharing a land border with Naugatuck; DRG G = The official 2006 CT SDE District Reference Group this town belongs to. Excludes Gilbert School, Norwich Free Academy - regional districts and academies are not municipalities and have no row in the municipal datasets. Group medians exclude Naugatuck."
 },
 "target": "Naugatuck",
 "fiscal_year_end": [
  "2014",
  "2015",
  "2016",
  "2017",
  "2018",
  "2019",
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "13-14",
  "14-15",
  "15-16",
  "16-17",
  "17-18",
  "18-19",
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "groups": {
  "surrounding": [
   "Naugatuck",
   "Beacon Falls",
   "Bethany",
   "Middlebury",
   "Oxford",
   "Prospect",
   "Waterbury"
  ],
  "drg_g": [
   "Naugatuck",
   "Bloomfield",
   "Bristol",
   "East Haven",
   "Groton",
   "Hamden",
   "Killingly",
   "Manchester",
   "Middletown",
   "Plainfield",
   "Putnam",
   "Stratford",
   "Torrington",
   "Vernon",
   "Winchester"
  ]
 },
 "medians": {
  "surrounding": {
   "population_state_dept_of_public_health": [
    8657,
    8686,
    8698,
    8761,
    8760,
    8750,
    8490,
    8514,
    8621,
    8708
   ],
   "school_enrollment_average": [
    1355.735,
    1324.995,
    1306.45,
    1292.035,
    1284.36,
    1286.54,
    1305.145,
    1258.765,
    1260.82,
    1252.215
   ],
   "unemployment_annual_average": [
    0.0586,
    0.0506,
    0.0435,
    0.042,
    0.0328,
    0.0322,
    0.0673,
    0.0543,
    0.0361,
    0.0295
   ],
   "equalized_net_grand_list": [
    1265567938,
    1274593522,
    1289160440,
    1274791430,
    1293304752,
    1333431533,
    1376440174,
    1405048236,
    1482265464,
    1683364969
   ],
   "equalized_mill_rate": [
    21.3379,
    21.9751,
    22.1236,
    22.7034,
    23.4095,
    21.9133,
    22.9155,
    23.3661,
    20.2367,
    18.8041
   ],
   "net_grand_list": [
    867020096,
    870458911,
    880595892,
    890381837,
    893618261,
    905777218,
    912732106,
    921878284,
    941809846,
    1047903591
   ],
   "mill_rate_real_estate_personal": [
    29.23,
    30.92,
    31.76,
    31.955,
    33.695,
    34.205,
    34.65,
    35.5,
    34.665,
    31.605
   ],
   "total_taxes_collected_as": [
    0.9639,
    0.9658,
    0.966,
    0.9699,
    0.9729,
    0.9737,
    0.9717,
    0.9774,
    0.9772,
    0.9801
   ],
   "property_tax_revenues": [
    24978396,
    25549869,
    26536602,
    27339016,
    28424414,
    29020080,
    29530709,
    31010726,
    32166417,
    33380441
   ],
   "intergovernmental_revenues": [
    5304629,
    5149164,
    5156010,
    5134834,
    4396209,
    4846062,
    4934384,
    4913091,
    4857288,
    5234314
   ],
   "total_revenues": [
    29374288,
    29799228,
    31162506,
    31471232,
    32160432,
    33149375,
    33594008,
    35096476,
    36454545,
    38016472
   ],
   "total_revenues_and_other": [
    29639752,
    30666210,
    32056559,
    32638898,
    33209346,
    34107863,
    33803848,
    35326537,
    36651280,
    38168623
   ],
   "education_expenditures": [
    20590690,
    21034508,
    21610555,
    21747484,
    22274922,
    23019648,
    23439814,
    24955302,
    25562644,
    26348539
   ],
   "operating_expenditures": [
    9031436,
    9564856,
    9764538,
    9588925,
    9478532,
    10061670,
    9554806,
    9543799,
    10065000,
    10574599
   ],
   "total_expenditures": [
    29622126,
    30599363,
    31375092,
    31336408,
    31753453,
    33081318,
    32994620,
    34499102,
    35627644,
    36923138
   ],
   "total_expenditures_and_other": [
    29728098,
    30667513,
    31625414,
    32090736,
    33190328,
    34138897,
    33261783,
    35001596,
    36064898,
    37466636
   ],
   "unassigned": [
    3160924,
    2673590,
    3623328,
    3922334,
    4247150,
    4701998,
    5433426,
    5937888,
    5502566,
    6160776
   ],
   "total_fund_balance": [
    3762756,
    3231866,
    3677306,
    4172350,
    4554315,
    4755890,
    5654700,
    6068710,
    6111690,
    6963652
   ],
   "net_pension_liability": [
    null,
    1687542,
    2326733,
    2932060,
    2752205,
    3340426,
    3465840,
    1679564,
    3318590,
    3781026
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    1899558,
    2763006,
    2849562,
    2894289,
    2898845,
    2977438
   ],
   "bonded_long_term_debt": [
    17541334,
    19852760,
    21228328,
    20759616,
    18650374,
    17409300,
    15534760,
    17676268,
    18559528,
    17806742
   ],
   "annual_debt_service": [
    968165,
    1024044,
    1142786,
    762972,
    1002073,
    886122,
    1013012,
    1202530,
    1269450,
    1612035
   ],
   "total_expenditures_per_capita": [
    3385.24,
    3465.12,
    3524.48,
    3803.94,
    3776.35,
    3687.6,
    3903.17,
    3852.13,
    4090.2,
    4153.37
   ],
   "bonded_long_term_debt_per_capita": [
    2202.23,
    2216.88,
    2124.03,
    2133.06,
    2006.62,
    1824.02,
    2079.77,
    2784.02,
    2981.92,
    2688.03
   ]
  },
  "drg_g": {
   "population_state_dept_of_public_health": [
    32144,
    31932,
    31897,
    31914,
    31766,
    31702,
    32820,
    32842,
    33094,
    33073
   ],
   "school_enrollment_average": [
    4059.465,
    4032.175,
    3989.035,
    3982.115,
    3929.065,
    3864.075,
    3800.26,
    3640.29,
    3780.205,
    3754.475
   ],
   "unemployment_annual_average": [
    0.0708,
    0.0621,
    0.0557,
    0.0511,
    0.0419,
    0.0394,
    0.0847,
    0.0687,
    0.0433,
    0.034
   ],
   "equalized_net_grand_list": [
    2901149516,
    2857226796,
    2833375304,
    2966709605,
    2901799908,
    3018010145,
    3309545654,
    3205295014,
    3744415525,
    4183884298
   ],
   "equalized_mill_rate": [
    23.8494,
    24.6571,
    24.5647,
    24.5353,
    23.6022,
    24.723,
    23.99,
    24.5127,
    22.153,
    19.7995
   ],
   "net_grand_list": [
    2195998656,
    2220472864,
    2014714075,
    2024018275,
    1990223410,
    2045490454,
    2072980524,
    2207907544,
    2238159331,
    2411366414
   ],
   "mill_rate_real_estate_personal": [
    32.35,
    33.655,
    33.655,
    34.785,
    34.375,
    35.305,
    36.26,
    35.405,
    35.64,
    33.465
   ],
   "total_taxes_collected_as": [
    0.9634,
    0.96,
    0.9685,
    0.961,
    0.9659,
    0.9687,
    0.9651,
    0.9663,
    0.9684,
    0.9678
   ],
   "property_tax_revenues": [
    76706920,
    75623241,
    76799448,
    78939751,
    82333889,
    85331478,
    86012632,
    89125220,
    91076515,
    90462444
   ],
   "intergovernmental_revenues": [
    31346892,
    30361715,
    31241498,
    36434963,
    36022502,
    29669456,
    32340550,
    31458131,
    31683338,
    36082146
   ],
   "total_revenues": [
    108497462,
    108814279,
    110755831,
    116338329,
    118040289,
    117041262,
    120849032,
    121105461,
    122781483,
    129583004
   ],
   "total_revenues_and_other": [
    109246392,
    110053002,
    111328896,
    119185884,
    124052322,
    117673974,
    121617330,
    122447965,
    124096296,
    131027688
   ],
   "education_expenditures": [
    66588618,
    66899196,
    67442973,
    69943420,
    73126455,
    69465726,
    72344593,
    73475784,
    73293852,
    78091988
   ],
   "operating_expenditures": [
    42153669,
    43227560,
    43224170,
    42557858,
    42803313,
    44731913,
    46490159,
    49016310,
    52120472,
    53411290
   ],
   "total_expenditures": [
    107828633,
    108752700,
    109557432,
    114724820,
    115931741,
    111969826,
    116524132,
    119126918,
    121706473,
    126682884
   ],
   "total_expenditures_and_other": [
    108561980,
    109527664,
    111979446,
    117965029,
    122023668,
    115430152,
    120988970,
    120546388,
    125466670,
    131111026
   ],
   "unassigned": [
    8050542,
    8443297,
    9916250,
    10121400,
    11361200,
    13136222,
    14288010,
    13547340,
    15152760,
    19534828
   ],
   "total_fund_balance": [
    9582565,
    9393006,
    10952809,
    13988372,
    14320744,
    15736160,
    18005108,
    19333008,
    24408724,
    24200144
   ],
   "net_pension_liability": [
    null,
    10381385,
    15254568,
    13996256,
    12310048,
    29167088,
    31468716,
    15749932,
    35253838,
    38262761
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    68714187,
    71461456,
    73633988,
    73802536,
    78845359,
    70963337
   ],
   "bonded_long_term_debt": [
    49022242,
    46278248,
    47953822,
    43512797,
    44419484,
    47172775,
    49943973,
    63234184,
    57293153,
    60498740
   ],
   "annual_debt_service": [
    5880907,
    6312104,
    6173209,
    6029250,
    5642342,
    5896756,
    6414434,
    7784922,
    7692520,
    7259154
   ],
   "total_expenditures_per_capita": [
    3132.51,
    3188.0,
    3232.75,
    3397.39,
    3502.55,
    3348.91,
    3480.15,
    3450.56,
    3588.85,
    3735.29
   ],
   "bonded_long_term_debt_per_capita": [
    1409.86,
    1343.43,
    1425.0,
    1370.84,
    1461.87,
    1607.22,
    1847.77,
    2071.14,
    2235.87,
    2304.3
   ]
  }
 },
 "drg_key": "drg_g",
 "drg_letter": "G"
}