{"id":"c8e85856-1d79-4e0b-9d0a-c09933b8b067","anomaly_type":"pension_contribution_volatility","severity":"medium","confidence_score":"0.9000","title":"CERS contribution rate decreased 3.12 percentage points FY2024→FY2025 (23.57% → 20.45% of payroll)","description":"LFUCG's payment to the County Employees' Retirement System (CERS) for FY2025 was 20.45% of covered payroll ($28,197,560 on $137,894,274), compared to 23.57% the prior year — a 3.12-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":2025,"review_status":"auto","review_tier":2,"evidence":{"delta_pp":-3.1200000000000006,"prior_fy":2024,"direction":"decrease","prior_paid":30540088.0,"fiscal_year":2025,"content_hash":"d4d4c04ec3f459da8917dc68e64ba51d27b1cb16e3f027e58eef6dac1091106b","current_paid":28197560.0,"current_payroll":137894274.0,"current_required":31035454.0,"prior_pct_payroll":0.2357,"current_pct_payroll":0.2045},"published":true,"created_at":"2026-05-27T15:05:05.871166Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}