{"id":"06064b31-55b1-4a6b-80bf-3054fe218e04","anomaly_type":"line_item_yoy","severity":"low","confidence_score":"0.7108","title":"ACCOUNTING — ACCOUNTING — Personnel (General Fund) increased +55.4% vs FY2025 actual","description":"The line item 'ACCOUNTING — Personnel (General Fund)' in ACCOUNTING (Personnel, General Fund) was budgeted at $1,933,416 for FY2026, versus a prior-year actual of $1,244,347 — a net change of $689,069 (+55.4%). Line-item-level swings of this magnitude may reflect legitimate scope changes (new program, retiring obligation, fund transfer) or budgeting-method shifts; this is a statistical flag, not a finding of impropriety. Tier 2: line-item-named aggregate observation, no individual characterization.","fiscal_year":2026,"review_status":"auto","review_tier":2,"evidence":{"fund":"General Fund","delta":689069.0,"category":"Personnel","line_item":"ACCOUNTING — Personnel (General Fund)","current_fy":2026,"department":"ACCOUNTING","pct_change":0.5538,"content_hash":"b4b56f400dd1e4ac957360349cb415b1f9183509391fa916d0c092ca898ed768","prior_actual":1244347.0,"current_budgeted":1933416.0},"published":true,"created_at":"2026-05-27T11:40:46.827115Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}