{"id":"5ea9d236-5ee7-440d-b670-4b15cb40bf7a","anomaly_type":"line_item_yoy","severity":"low","confidence_score":"0.7351","title":"FINANCE ADMINISTRATION — FINANCE ADMINISTRATION — Personnel (General Fund) increased +67.6% vs FY2025 actual","description":"The line item 'FINANCE ADMINISTRATION — Personnel (General Fund)' in FINANCE ADMINISTRATION (Personnel, General Fund) was budgeted at $767,000 for FY2026, versus a prior-year actual of $457,747 — a net change of $309,253 (+67.6%). 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":309253.0,"category":"Personnel","line_item":"FINANCE ADMINISTRATION — Personnel (General Fund)","current_fy":2026,"department":"FINANCE ADMINISTRATION","pct_change":0.6756,"content_hash":"2253575352f1877bab7ddb4092ed2c10b4e829f19008666cc084897b1b71dfc3","prior_actual":457747.0,"current_budgeted":767000.0},"published":true,"created_at":"2026-05-27T11:40:47.015737Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}