{
 "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 Sherman, including department detail.",
  "town_scope_note": "`function_totals` covers Sherman 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 Sherman: none.",
  "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": "Sherman",
 "years": [
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "target_departments": {
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   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 518695,
    "benefits": 413005,
    "other": 379365,
    "total": 1311065
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 518695,
    "benefits": 413005,
    "other": 379365,
    "total": 1311065
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 11704,
    "benefits": 895,
    "other": 600845,
    "total": 613444
   },
   {
    "function": "Public Safety",
    "department": "Police",
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    "other": 135576,
    "total": 135576
   },
   {
    "function": "Public Safety",
    "department": "Fire",
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   },
   {
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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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   {
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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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   {
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   {
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   {
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   {
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   {
    "function": "Capital Outlay Total",
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   {
    "function": "Capital Outlay",
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    "total": 500000
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   {
    "function": "Other Total",
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   {
    "function": "Other",
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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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   {
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   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
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    "other": 582853,
    "total": 582853
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 500000,
    "total": 500000
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
    "benefits": 0,
    "other": 500000,
    "total": 500000
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 47830,
    "total": 47830
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 47830,
    "total": 47830
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 6120527,
    "benefits": 1527157,
    "other": 8028230,
    "total": 15675914
   }
  ]
 }
}