{"id":"4e758273-b5e5-4f2f-bb76-3ae4ca586f72","anomaly_type":"pension_contribution_volatility","severity":"low","confidence_score":"0.9000","title":"CERS contribution rate increased 2.38 percentage points FY2022→FY2023 (21.84% → 24.22% of payroll)","description":"LFUCG's payment to the County Employees' Retirement System (CERS) for FY2023 was 24.22% of covered payroll ($28,138,782 on $116,194,096), compared to 21.84% the prior year — a 2.38-percentage-point increase. Pension contribution rates are set by the Kentucky General Assembly via KRS §78.635 and applied to whatever payroll the city actually runs; sharp year-over-year shifts in the *effective* rate typically reflect either a Frankfort phase-in completing, a one-time refund of an overpayment, or a rapid change in headcount/wages that dilutes or concentrates the fixed actuarial obligation. Source: ACFR RSI Schedule of Government Contributions. Tier 2: aggregate fiscal observation, no individual characterization.","fiscal_year":2023,"review_status":"auto","review_tier":2,"evidence":{"delta_pp":2.379999999999999,"prior_fy":2022,"direction":"increase","prior_paid":23713304.0,"fiscal_year":2023,"content_hash":"3085bd27c268bc6f0b6f5124c6a5003d99c208be141868eaae2ca490b7a0f3f0","current_paid":28138782.0,"current_payroll":116194096.0,"current_required":24282853.0,"prior_pct_payroll":0.2184,"current_pct_payroll":0.2422},"published":true,"created_at":"2026-05-27T15:05:05.666737Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}