{"id":"f3eb8e18-8b2b-4894-ba5e-ea327067fcc9","anomaly_type":"opeb_discount_rate_sensitivity","severity":"low","confidence_score":"0.8500","title":"OPEB net position would swing up to $17,386,782 under a 1% discount-rate move (FY2024)","description":"LFUCG's net retiree-health-benefit (OPEB) position is currently a $2,713,959 surplus at the FY2024 discount rate (5.99% non-hazardous, 6.02% hazardous). A 1-percentage-point decrease in the rate would shift the position by $14,765,912; a 1-point increase would shift it by $17,386,782 in the opposite direction. Source: ACFR pp.113–114 (GASB-75 OPEB sensitivity tables). Tier 2: aggregate actuarial observation.","fiscal_year":2024,"review_status":"auto","review_tier":2,"evidence":{"max_swing":17386782.0,"fiscal_year":2024,"content_hash":"80c3e8e88be72439eedf99d9d9e772eda2cd97773a65b4c28ad25d1e1a2542ce","discount_rate_hz":0.0602,"discount_rate_nh":0.0599,"net_opeb_liability":-2713959.0,"swing_1pct_decrease":14765912.0,"swing_1pct_increase":-17386782.0,"general_fund_balance":null,"swing_fraction_of_gf":null},"published":true,"created_at":"2026-05-27T15:05:06.514799Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}