{"id":"ce11277a-3663-4338-bf68-9ab91eb5bf90","anomaly_type":"pension_contribution_volatility","severity":"low","confidence_score":"0.9000","title":"CERS contribution rate increased 1.65 percentage points FY2021→FY2022 (20.19% → 21.84% of payroll)","description":"LFUCG's payment to the County Employees' Retirement System (CERS) for FY2022 was 21.84% of covered payroll ($23,713,304 on $108,580,370), compared to 20.19% the prior year — a 1.65-percentage-point increase. 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":2022,"review_status":"auto","review_tier":2,"evidence":{"delta_pp":1.6500000000000015,"prior_fy":2021,"direction":"increase","prior_paid":19311623.0,"fiscal_year":2022,"content_hash":"1739f4fda267e086aa282e76ec2750a695a639ee6732bcc3ea55fead070004d0","current_paid":23713304.0,"current_payroll":108580370.0,"current_required":22697391.0,"prior_pct_payroll":0.2019,"current_pct_payroll":0.2184},"published":true,"created_at":"2026-05-27T15:05:05.464440Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}