{
 "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 Marlborough, including department detail.",
  "town_scope_note": "`function_totals` covers Marlborough 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 Marlborough: 2022, 2023.",
  "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": "Marlborough",
 "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": 1919116,
    "benefits": 0,
    "other": 0,
    "total": 1919116
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1919116,
    "benefits": 0,
    "other": 0,
    "total": 1919116
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 545469,
    "benefits": 0,
    "other": 0,
    "total": 545469
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 341944,
    "benefits": 0,
    "other": 0,
    "total": 341944
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 168338,
    "benefits": 0,
    "other": 0,
    "total": 168338
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 35187,
    "benefits": 0,
    "other": 0,
    "total": 35187
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 1330562,
    "benefits": 0,
    "other": 0,
    "total": 1330562
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 1016939,
    "benefits": 0,
    "other": 0,
    "total": 1016939
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 108190,
    "benefits": 0,
    "other": 0,
    "total": 108190
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 52640,
    "benefits": 0,
    "other": 0,
    "total": 52640
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 152793,
    "benefits": 0,
    "other": 0,
    "total": 152793
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 205380,
    "benefits": 0,
    "other": 0,
    "total": 205380
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 75804,
    "benefits": 0,
    "other": 0,
    "total": 75804
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 128076,
    "benefits": 0,
    "other": 0,
    "total": 128076
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 1500,
    "benefits": 0,
    "other": 0,
    "total": 1500
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 472457,
    "benefits": 0,
    "other": 0,
    "total": 472457
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 376578,
    "benefits": 0,
    "other": 0,
    "total": 376578
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 82389,
    "benefits": 0,
    "other": 0,
    "total": 82389
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 13490,
    "benefits": 0,
    "other": 0,
    "total": 13490
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 5081454,
    "benefits": 1070985,
    "other": 12760134,
    "total": 18912573
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 5081454,
    "benefits": 1070985,
    "other": 1253532,
    "total": 7405971
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 11506602,
    "total": 11506602
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 1877488,
    "total": 1877488
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 1877488,
    "total": 1877488
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 1463224,
    "total": 1463224
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 1463224,
    "total": 1463224
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 9554438,
    "benefits": 1070985,
    "other": 16100846,
    "total": 26726269
   }
  ],
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 752751,
    "benefits": 280466,
    "other": 525635,
    "total": 1558852
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 752751,
    "benefits": 280466,
    "other": 525635,
    "total": 1558852
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 221981,
    "benefits": 46949,
    "other": 353467,
    "total": 622397
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 165713,
    "benefits": 29940,
    "other": 170185,
    "total": 365838
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 12959,
    "benefits": 8102,
    "other": 142952,
    "total": 164013
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 43309,
    "benefits": 8907,
    "other": 40330,
    "total": 92546
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 665739,
    "benefits": 303673,
    "other": 789130,
    "total": 1758542
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 610787,
    "benefits": 293655,
    "other": 343487,
    "total": 1247929
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 54952,
    "benefits": 10018,
    "other": 113003,
    "total": 177973
   },
   {
    "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": 332640,
    "total": 332640
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 6139,
    "benefits": 1708,
    "other": 192623,
    "total": 200470
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 0,
    "benefits": 0,
    "other": 79348,
    "total": 79348
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 6139,
    "benefits": 1708,
    "other": 113275,
    "total": 121122
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 62191,
    "benefits": 32508,
    "other": 368658,
    "total": 463357
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 0,
    "benefits": 0,
    "other": 342168,
    "total": 342168
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 62191,
    "benefits": 32508,
    "other": 26490,
    "total": 121189
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
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    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 5163387,
    "benefits": 1064995,
    "other": 12974741,
    "total": 19203123
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 5163387,
    "benefits": 1064995,
    "other": 1364138,
    "total": 7592520
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 11610603,
    "total": 11610603
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 1599776,
    "total": 1599776
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 1599776,
    "total": 1599776
   },
   {
    "function": "Capital Outlay Total",
    "department": "Capital Outlay Total",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Capital Outlay",
    "department": "Capital Outlay",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other Total",
    "department": "Other Total",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 6872188,
    "benefits": 1730299,
    "other": 16804030,
    "total": 25406517
   }
  ]
 }
}