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RETIREMENT PLANS - CHANGES IN BENEFIT OBLIGATIONS (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Change in Plan Assets: |  |
Fair value of plan assets at beginning of year | $ 11,316 |
Fair value of plan assets at end of year | 11,982 | $ 11,316
Amounts recognized in the Consolidated Balance Sheets: |  |
Noncurrent assets | 4,471 | 3,385
Noncurrent liabilities | (1,664) | (1,649)
Pension Plan |  |
Change in Projected Benefit Obligation: |  |
Benefit obligation at beginning of year | 7,931 | 10,365
Interest cost | 406 | 290
Actuarial gain | (394) | (2,418)
Benefits paid | (432) | (306)
Benefit obligation at end of year | 7,511 | 7,931
Change in Plan Assets: |  |
Fair value of plan assets at beginning of year | 11,316 | 12,594
Actual return on plan assets | 1,098 | (972)
Benefits paid | (432) | (306)
Fair value of plan assets at end of year | 11,982 | 11,316
Funded status | 4,471 | 3,385
Amounts recognized in the Consolidated Balance Sheets: |  |
Noncurrent assets | 4,471 | 3,385
Current liabilities | 0 | 0
Noncurrent liabilities | 0 | 0
Net amount | 4,471 | 3,385
Amounts recognized in accumulated other comprehensive income before income taxes: |  |
Net actuarial gain | (1,178) | (353)
Accumulated other comprehensive income | (1,178) | (353)
SERP |  |
Change in Projected Benefit Obligation: |  |
Benefit obligation at beginning of year | 1,715 | 2,136
Interest cost | 88 | 60
Actuarial gain | (66) | (478)
Benefits paid | (3) | (3)
Benefit obligation at end of year | 1,734 | 1,715
Change in Plan Assets: |  |
Fair value of plan assets at beginning of year | 0 | 0
Actual return on plan assets | 0 | 0
Benefits paid | 0 | 0
Fair value of plan assets at end of year | 0 | 0
Funded status | (1,734) | (1,715)
Amounts recognized in the Consolidated Balance Sheets: |  |
Noncurrent assets | 0 | 0
Current liabilities | (70) | (66)
Noncurrent liabilities | (1,664) | (1,649)
Net amount | (1,734) | (1,715)
Amounts recognized in accumulated other comprehensive income before income taxes: |  |
Net actuarial gain | (330) | (343)
Accumulated other comprehensive income | $ (330) | $ (343)

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