{
 "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 Bridgewater, including department detail.",
  "town_scope_note": "`function_totals` covers Bridgewater 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 Bridgewater: 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": "Bridgewater",
 "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": 392034,
    "benefits": 267176,
    "other": 517163,
    "total": 1176373
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 392034,
    "benefits": 267176,
    "other": 517163,
    "total": 1176373
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 322922,
    "benefits": 0,
    "other": 0,
    "total": 322922
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 48931,
    "benefits": 0,
    "other": 0,
    "total": 48931
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 273991,
    "benefits": 0,
    "other": 0,
    "total": 273991
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 352417,
    "benefits": 256697,
    "other": 107924,
    "total": 717038
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 342163,
    "benefits": 256697,
    "other": 0,
    "total": 598860
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 10254,
    "benefits": 0,
    "other": 0,
    "total": 10254
   },
   {
    "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": 107924,
    "total": 107924
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
    "benefits": 0,
    "other": 106595,
    "total": 106595
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 102595,
    "total": 102595
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 4000,
    "total": 4000
   },
   {
    "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": 18990,
    "benefits": 0,
    "other": 0,
    "total": 18990
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 18990,
    "benefits": 0,
    "other": 0,
    "total": 18990
   },
   {
    "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": 4258170,
    "total": 4258170
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 4258170,
    "total": 4258170
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 192921,
    "total": 192921
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 192921,
    "total": 192921
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 13363,
    "total": 13363
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 13363,
    "total": 13363
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 1086363,
    "benefits": 523873,
    "other": 5196136,
    "total": 6806372
   }
  ],
  "2022": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 295326,
    "benefits": 280717,
    "other": 862673,
    "total": 1438716
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 295326,
    "benefits": 280717,
    "other": 862673,
    "total": 1438716
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 133463,
    "benefits": 0,
    "other": 57123,
    "total": 190586
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 131463,
    "benefits": 0,
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    "total": 131463
   },
   {
    "function": "Public Safety",
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   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 2000,
    "benefits": 0,
    "other": 57123,
    "total": 59123
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 380302,
    "benefits": 91104,
    "other": 84811,
    "total": 556217
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 367754,
    "benefits": 91104,
    "other": 0,
    "total": 458858
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 12548,
    "benefits": 0,
    "other": 31359,
    "total": 43907
   },
   {
    "function": "Public Works",
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    "total": 0
   },
   {
    "function": "Public Works",
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    "other": 53452,
    "total": 53452
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 0,
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    "other": 24891,
    "total": 24891
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
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    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
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    "other": 1078,
    "total": 1078
   },
   {
    "function": "Health and Welfare",
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    "other": 23813,
    "total": 23813
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 24797,
    "benefits": 0,
    "other": 130000,
    "total": 154797
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
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    "other": 130000,
    "total": 130000
   },
   {
    "function": "Culture and Recreation",
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    "total": 24797
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
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   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 0,
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    "other": 4473044,
    "total": 4473044
   },
   {
    "function": "Education",
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    "total": 0
   },
   {
    "function": "Education",
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    "other": 4473044,
    "total": 4473044
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": 0,
    "benefits": 0,
    "other": 248928,
    "total": 248928
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": 0,
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    "other": 248928,
    "total": 248928
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
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    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 833888,
    "benefits": 371821,
    "other": 5881470,
    "total": 7087179
   }
  ],
  "2023": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 337820,
    "benefits": 159122,
    "other": 731092,
    "total": 1228034
   },
   {
    "function": "General Government",
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    "wages": 337820,
    "benefits": 159122,
    "other": 731092,
    "total": 1228034
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 61156,
    "benefits": 0,
    "other": 284722,
    "total": 345878
   },
   {
    "function": "Public Safety",
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    "total": 56556
   },
   {
    "function": "Public Safety",
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   },
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   },
   {
    "function": "Public Works Total",
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    "total": 604014
   },
   {
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    "total": 532175
   },
   {
    "function": "Public Works",
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   {
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   },
   {
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    "total": 45714
   },
   {
    "function": "Health and Welfare Total",
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    "total": 57225
   },
   {
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   },
   {
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   },
   {
    "function": "Culture and Recreation Total",
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    "total": 415079
   },
   {
    "function": "Culture and Recreation",
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   },
   {
    "function": "Education 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": "Other Total",
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    "total": 129834
   },
   {
    "function": "Other",
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   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
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    "other": 6465422,
    "total": 7568063
   }
  ]
 }
}