MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - While “side letters, ” “MOU addenda, ” and “MOUs ” are all rather amorphous terms, the Public Employment Relations Board (PERB) laid out its definition of a side letter in a 2011 PERB decision . In that decision, PERB defines a side letter to mean “an agreement between an employer and union that typically: (1) modifies, clarifies or interprets an existing provision in an MOU; or (2) addresses issues of interest to the parties that are not otherwise covered by the MOU.”
https://lao.ca.gov/Publications/Report/5066

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 27, 2025 - While “side letters, ” “MOU addenda, ” and “MOUs ” are all rather amorphous terms, the Public Employment Relations Board (PERB) laid out its definition of a side letter in a 2011 PERB decision . In that decision, PERB defines a side letter to mean “an agreement between an employer and union that typically: (1) modifies, clarifies or interprets an existing provision in an MOU; or (2) addresses issues of interest to the parties that are not otherwise covered by the MOU.”
https://lao.ca.gov/Publications/Report/5060

The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal

May 16, 2017 - For much of the late 1990s and 2000s, the yield averaged around 6  percent, although it fell after the dot-com bust and ensuing recession in the early 2000s. After the rate fell in 2008, it has remained near zero as inflation and U.S.
https://lao.ca.gov/Publications/Report/3673

Managing California’s Insolvency: The Impact of Federal Proposals on Unemployment Insurance - Managing California’s Insolvency: The Impact of Federal Proposals on Unemployment Insurance [Video]

As of June 2011, California ’s outstanding federal loan totaled over $10 billion. Three federal proposals have recently been introduced to address the insolvency issue. All three would improve the solvency of California ’s UI fund and two would likely eliminate California ’s UI fund deficit by 2016.
https://lao.ca.gov/Videos/Player?playlistId=73

California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency [Publication Details]

Oct 20, 2010 - Absent corrective action, the fund deficit is projected to increase to approximately $20 billion at the end of 2011. This report looks at the history of the UI program, compares California's program to those in other states, examines different scenarios for addressing the insolvency, and makes recommendations to the Legislature for solving this difficult problem. ( Video Summary ) Reports by Policy Area
https://lao.ca.gov/Publications/Detail/2357

MOU Fiscal Analysis for Bargaining Units 5, 8, 12, 16, 18, and 19 [Publication Details]

Jul 15, 2010 - MOU Fiscal Analysis for Bargaining Units 5, 8, 12, 16, 18, and 19 [Publication Details] MOU Fiscal Analysis for Bargaining Units 5, 8, 12, 16, 18, and 19 Format: PDF Description: In our required fiscal analysis of six proposed collective bargaining agreements, we find that the memoranda of understanding (MOUs), if adopted, would produce state savings in 2010-11, little net budgetary impact in 2011-12, and some increasing state costs for one or more years thereafter.
https://lao.ca.gov/Publications/Detail/2334

Repaying the State’s Federal Unemployment Insurance Loan

May 26, 2021 - Between 2011 and 2018, the state General Fund paid a total of $1.4  billion in interest payments on these loans. Many Other States Also Received Federal UI Loans. In addition to California, 17 other states have received federal UI loans to continue paying state benefits.
https://lao.ca.gov/Publications/Report/4442

Managing California’s Insolvency: The Impact of Federal Proposals on Unemployment Insurance [Publication Details]

Jul 7, 2011 - As of June 2011, California’s outstanding federal loan totaled over $10 billion. Three federal proposals have recently been introduced to address the insolvency issue. All three would improve the solvency of California’s UI fund and two would likely eliminate California’s UI fund deficit by 2016.
https://lao.ca.gov/Publications/Detail/2502

The 2024-25 Budget: State Employee Compensation

Mar 21, 2024 - Specifically, using data reported in the state budget, the number of state employees grew by more than 11  percent from 226,000 state employees in 2011 ‑12 to more than 251,000 state employees in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4888

MOU Fiscal Analysis Bargaining Unit 7 (Protective Services and Public Safety) [Publication Details]

Mar 25, 2011 - We reviewed the proposed Memorandum of Understanding (MOU) for Bargaining Unit 7 (California Statewide Law Enforcement Association). If adopted, the MOU would result in increased state costs in the current year, savings in 2011-12, and net cost thereafter. Overall, the MOU would reduce state Bargaining Unit 7 employee compensation costs in 2011-12 by 2.8 percent.
https://lao.ca.gov/Publications/Detail/2463