{"id":"e52b95db-5e26-40b0-a820-c65a21ad95ba","anomaly_type":"pension_contribution_volatility","severity":"medium","confidence_score":"0.9000","title":"CERS contribution rate increased 3.07 percentage points FY2018→FY2019 (15.88% → 18.95% of payroll)","description":"LFUCG's payment to the County Employees' Retirement System (CERS) for FY2019 was 18.95% of covered payroll ($16,718,583 on $88,234,162), compared to 15.88% the prior year — a 3.07-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":2019,"review_status":"auto","review_tier":2,"evidence":{"delta_pp":3.0700000000000003,"prior_fy":2018,"direction":"increase","prior_paid":14162524.0,"fiscal_year":2019,"content_hash":"eeb2831645fb81d69fe91b7d77376eb434b5bda393a2a23ac15a34589277a4d7","current_paid":16718583.0,"current_payroll":88234162.0,"current_required":21120711.0,"prior_pct_payroll":0.1588,"current_pct_payroll":0.1895},"published":true,"created_at":"2026-05-27T15:05:05.233799Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}