{"id":"7eb548fc-cd2d-4acb-b4de-83537cd55a17","anomaly_type":"line_item_yoy","severity":"low","confidence_score":"0.7841","title":"REVENUE — REVENUE — Operating (Water Quality Mgmt Fund) increased +92.0% vs FY2025 actual","description":"The line item 'REVENUE — Operating (Water Quality Mgmt Fund)' in REVENUE (Operating, Water Quality Mgmt Fund) was budgeted at $690,206 for FY2026, versus a prior-year actual of $359,408 — a net change of $330,798 (+92.0%). 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":"Water Quality Mgmt Fund","delta":330798.0,"category":"Operating","line_item":"REVENUE — Operating (Water Quality Mgmt Fund)","current_fy":2026,"department":"REVENUE","pct_change":0.9204,"content_hash":"820f1ad8780925e455eebbeff8fee71350ba58d15f0bcb15c816119cf30d3eca","prior_actual":359408.0,"current_budgeted":690206.0},"published":true,"created_at":"2026-05-27T11:40:46.983557Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}