{
 "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 Warren, including department detail.",
  "town_scope_note": "`function_totals` covers Warren 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 Warren: 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": "Warren",
 "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": 275038,
    "benefits": 30055,
    "other": 362653,
    "total": 667746
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 275038,
    "benefits": 30055,
    "other": 362653,
    "total": 667746
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 0,
    "benefits": 0,
    "other": 132846,
    "total": 132846
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 0,
    "benefits": 0,
    "other": 360,
    "total": 360
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 132486,
    "total": 132486
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 254190,
    "benefits": 128142,
    "other": 624636,
    "total": 1006968
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 254190,
    "benefits": 128142,
    "other": 222338,
    "total": 604670
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 148262,
    "total": 148262
   },
   {
    "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": 254036,
    "total": 254036
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 66640,
    "total": 66640
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 25300,
    "total": 25300
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 571,
    "total": 571
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 40769,
    "total": 40769
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 18048,
    "benefits": 1380,
    "other": 42572,
    "total": 62000
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 30000,
    "total": 30000
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 18048,
    "benefits": 1380,
    "other": 12572,
    "total": 32000
   },
   {
    "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": 6593302,
    "total": 6593302
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 0,
    "benefits": 0,
    "other": 3296651,
    "total": 3296651
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 3296651,
    "total": 3296651
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 209813,
    "total": 209813
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 209813,
    "total": 209813
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 57553,
    "total": 57553
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 57553,
    "total": 57553
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 25434,
    "total": 25434
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 25434,
    "total": 25434
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 547276,
    "benefits": 159577,
    "other": 8115449,
    "total": 8822302
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 297349,
    "benefits": 150943,
    "other": 175519,
    "total": 623811
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 297349,
    "benefits": 150943,
    "other": 175519,
    "total": 623811
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 0,
    "benefits": 0,
    "other": 77178,
    "total": 77178
   },
   {
    "function": "Public Safety",
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    "total": 0
   },
   {
    "function": "Public Safety",
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    "other": 77178,
    "total": 77178
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 0,
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    "total": 0
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 279481,
    "benefits": 88197,
    "other": 366850,
    "total": 734528
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 279481,
    "benefits": 88197,
    "other": 226171,
    "total": 593849
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 0,
    "benefits": 0,
    "other": 102641,
    "total": 102641
   },
   {
    "function": "Public Works",
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    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
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    "benefits": 0,
    "other": 38038,
    "total": 38038
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 34678,
    "benefits": 4595,
    "other": 48334,
    "total": 87607
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
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    "other": 7645,
    "total": 7645
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 34678,
    "benefits": 4595,
    "other": 3539,
    "total": 42812
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 0,
    "benefits": 0,
    "other": 37150,
    "total": 37150
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 43354,
    "benefits": 15524,
    "other": 66000,
    "total": 124878
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
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    "other": 32000,
    "total": 32000
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
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    "other": 34000,
    "total": 92878
   },
   {
    "function": "Culture and Recreation",
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    "wages": 0,
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   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 0,
    "benefits": 0,
    "other": 3047847,
    "total": 3047847
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": 0,
    "benefits": 0,
    "other": 3047847,
    "total": 3047847
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": 0,
    "benefits": 0,
    "other": 187128,
    "total": 187128
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 187128,
    "total": 187128
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 425206,
    "total": 425206
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
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    "other": 425206,
    "total": 425206
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 112976,
    "total": 112976
   },
   {
    "function": "Other",
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    "wages": 0,
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    "other": 112976,
    "total": 112976
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 654862,
    "benefits": 259259,
    "other": 4507038,
    "total": 5421159
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 280141,
    "benefits": 85979,
    "other": 229554,
    "total": 595674
   },
   {
    "function": "General Government",
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    "wages": 280141,
    "benefits": 85979,
    "other": 229554,
    "total": 595674
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 0,
    "benefits": 0,
    "other": 75111,
    "total": 75111
   },
   {
    "function": "Public Safety",
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   },
   {
    "function": "Public Safety",
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   },
   {
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   },
   {
    "function": "Public Works Total",
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    "total": 931779
   },
   {
    "function": "Public Works",
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    "total": 777957
   },
   {
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   },
   {
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   },
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   },
   {
    "function": "Health and Welfare Total",
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    "total": 92496
   },
   {
    "function": "Health and Welfare",
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   },
   {
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   {
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   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
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    "other": 66000,
    "total": 125819
   },
   {
    "function": "Culture and Recreation",
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   },
   {
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   {
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   },
   {
    "function": "Education Total",
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   },
   {
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   },
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   },
   {
    "function": "Debt Service Total",
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    "total": 182488
   },
   {
    "function": "Debt Service",
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   },
   {
    "function": "Capital Outlay Total",
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   },
   {
    "function": "Capital Outlay",
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    "total": 441083
   },
   {
    "function": "Other Total",
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    "other": 12670,
    "total": 12670
   },
   {
    "function": "Other",
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    "total": 12670
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 636751,
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    "other": 5018356,
    "total": 5913204
   }
  ]
 }
}