{
 "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 Westbrook, including department detail.",
  "town_scope_note": "`function_totals` covers Westbrook 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 Westbrook: 2020, 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": "Westbrook",
 "years": [
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "target_departments": {
  "2021": [
   {
    "function": "General Government Total",
    "department": "General Government Total",
    "wages": 1109861,
    "benefits": 0,
    "other": 597914,
    "total": 1707775
   },
   {
    "function": "General Government",
    "department": "General Government",
    "wages": 1109861,
    "benefits": 0,
    "other": 597914,
    "total": 1707775
   },
   {
    "function": "Public Safety Total",
    "department": "Public Safety Total",
    "wages": 558786,
    "benefits": 0,
    "other": 891153,
    "total": 1449939
   },
   {
    "function": "Public Safety",
    "department": "Police",
    "wages": 362603,
    "benefits": 0,
    "other": 192393,
    "total": 554996
   },
   {
    "function": "Public Safety",
    "department": "Fire",
    "wages": 183257,
    "benefits": 0,
    "other": 683979,
    "total": 867236
   },
   {
    "function": "Public Safety",
    "department": "Other Public Safety",
    "wages": 12926,
    "benefits": 0,
    "other": 14781,
    "total": 27707
   },
   {
    "function": "Public Works Total",
    "department": "Public Works Total",
    "wages": 682925,
    "benefits": 0,
    "other": 1089869,
    "total": 1772794
   },
   {
    "function": "Public Works",
    "department": "Highways/Streets",
    "wages": 443547,
    "benefits": 0,
    "other": 358600,
    "total": 802147
   },
   {
    "function": "Public Works",
    "department": "Waste Management",
    "wages": 59664,
    "benefits": 0,
    "other": 92987,
    "total": 152651
   },
   {
    "function": "Public Works",
    "department": "Sewer",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Public Works",
    "department": "Other Public Works",
    "wages": 179714,
    "benefits": 0,
    "other": 638282,
    "total": 817996
   },
   {
    "function": "Health and Welfare Total",
    "department": "Health and Welfare Total",
    "wages": 730889,
    "benefits": 0,
    "other": 220238,
    "total": 951127
   },
   {
    "function": "Health and Welfare",
    "department": "Public Health Admin",
    "wages": 162498,
    "benefits": 0,
    "other": 40294,
    "total": 202792
   },
   {
    "function": "Health and Welfare",
    "department": "Social Services",
    "wages": 51612,
    "benefits": 0,
    "other": 11427,
    "total": 63039
   },
   {
    "function": "Health and Welfare",
    "department": "Other Health & Welfare",
    "wages": 516779,
    "benefits": 0,
    "other": 168517,
    "total": 685296
   },
   {
    "function": "Culture and Recreation Total",
    "department": "Culture and Recreation Total",
    "wages": 527115,
    "benefits": 1098,
    "other": 125555,
    "total": 653768
   },
   {
    "function": "Culture and Recreation",
    "department": "Libraries",
    "wages": 268730,
    "benefits": 698,
    "other": 69220,
    "total": 338648
   },
   {
    "function": "Culture and Recreation",
    "department": "Recreation",
    "wages": 258385,
    "benefits": 400,
    "other": 56335,
    "total": 315120
   },
   {
    "function": "Culture and Recreation",
    "department": "Other Culture/Recreation",
    "wages": 0,
    "benefits": 0,
    "other": 0,
    "total": 0
   },
   {
    "function": "Education Total",
    "department": "Education Total",
    "wages": 11174261,
    "benefits": 8012606,
    "other": 3778428,
    "total": 22965295
   },
   {
    "function": "Education",
    "department": "Board of Education",
    "wages": 11174261,
    "benefits": 8012606,
    "other": 3778428,
    "total": 22965295
   },
   {
    "function": "Education",
    "department": "Regional School District",
    "wages": null,
    "benefits": null,
    "other": 0,
    "total": 0
   },
   {
    "function": "Debt Service Total",
    "department": "Debt Service Total",
    "wages": null,
    "benefits": null,
    "other": 2179325,
    "total": 2179325
   },
   {
    "function": "Debt Service",
    "department": "Debt Service",
    "wages": null,
    "benefits": null,
    "other": 2179325,
    "total": 2179325
   },
   {
    "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": 2037071,
    "other": 180462,
    "total": 2217533
   },
   {
    "function": "Other",
    "department": "Other",
    "wages": 0,
    "benefits": 2037071,
    "other": 180462,
    "total": 2217533
   },
   {
    "function": "Total Expenditures",
    "department": "Total Expenditures",
    "wages": 14783837,
    "benefits": 10050775,
    "other": 9062944,
    "total": 33897556
   }
  ]
 }
}