{"id":"bb74d21c-a329-4a72-9928-68f10ddb74cb","anomaly_type":"pension_contribution_volatility","severity":"medium","confidence_score":"0.9000","title":"CERS contribution rate decreased 4.64 percentage points FY2016→FY2017 (20.14% → 15.50% of payroll)","description":"LFUCG's payment to the County Employees' Retirement System (CERS) for FY2017 was 15.50% of covered payroll ($13,767,651 on $88,823,610), compared to 20.14% the prior year — a 4.64-percentage-point decrease. 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":2017,"review_status":"auto","review_tier":2,"evidence":{"delta_pp":-4.64,"prior_fy":2016,"direction":"decrease","prior_paid":16954959.0,"fiscal_year":2017,"content_hash":"f97a811c71ba2e406f8dd4089859f5d506f2598694aac6ff16549a0cd60f3324","current_paid":13767651.0,"current_payroll":88823610.0,"current_required":13388248.0,"prior_pct_payroll":0.2014,"current_pct_payroll":0.155},"published":true,"created_at":"2026-05-27T15:05:04.938166Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}