{"id":"9a507eeb-54d1-4130-95de-9103b918914e","anomaly_type":"line_item_yoy","severity":"medium","confidence_score":"0.9900","title":"PLANNING — PLANNING — Operating (General Fund) increased +196.4% vs FY2025 actual","description":"The line item 'PLANNING — Operating (General Fund)' in PLANNING (Operating, General Fund) was budgeted at $503,496 for FY2026, versus a prior-year actual of $169,894 — a net change of $333,602 (+196.4%). 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":333602.0,"category":"Operating","line_item":"PLANNING — Operating (General Fund)","current_fy":2026,"department":"PLANNING","pct_change":1.9636,"content_hash":"aee99e2ff341b67bde82b3a6098b5c53375eaa647c79ab7f47dac9a5ceea62c5","prior_actual":169894.0,"current_budgeted":503496.0},"published":true,"created_at":"2026-05-27T11:40:46.979170Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}