MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

Jul 14, 2025 - Unless employees are able to take more time off, furloughs result in larger unused leave balances. These higher leave balances, in turn, lead to higher costs to the state when employees separate from state service and the state must pay the employee for any unused leave at their final salary level.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 14, 2024 - This, in turn, could provide some additional time off for firefighters, thus helping to address concerns about fatigue that have resulted from these recent wildfire seasons. Major Provisions of Proposed MOU Term.
https://lao.ca.gov/Publications/Report/4919

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

Jun 27, 2025 - Unless employees are able to take more time off, furloughs result in larger unused leave balances. These higher leave balances, in turn, lead to higher costs to the state when employees separate from state service and the state must pay the employee for any unused leave at their final salary level.
https://lao.ca.gov/Publications/Report/5060

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - These higher leave balances, in turn, lead to higher costs to the state when employees separate from state service and the state must pay the employee for any unused leave at their final salary level.
https://lao.ca.gov/Publications/Report/5058

The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - This, in turn, allows for higher investment returns than otherwise would be the case. These higher investment returns reduce future required contributions from employers to the unfunded liability than would otherwise be the case.
https://lao.ca.gov/Publications/Report/4887

The 2022-23 Budget: Assessing Proposals to Address Unemployment Insurance Fraud

Feb 15, 2022 - In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax filing. (After the publication of this report, the IRS reinstated its use of ID.me, but with added safeguards.)
https://lao.ca.gov/Publications/Report/4542

Labor Agreements to Achieve Budgetary Savings

Jul 11, 2025 - Control Section 3.90 of the 2025-26 budget (as added by Chapter 5 of 2025 [AB 102, Gabriel]) established an expectation of the Legislature that all 21 of the state’s bargaining units would meet and confer in good faith with the administration before July 1, 2025 to achieve savings assumed in the budget.
https://lao.ca.gov/Publications/Report/5063

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - When an employee approaches or exceeds the cap, managers are supposed to work with the employee to develop a plan to ensure that the employee is able to take time off to keep their leave balance below the applicable cap.
https://lao.ca.gov/Publications/Report/5061

COVID-19: Unemployment Insurance for Workers Impacted by COVID-19

Mar 23, 2020 - In December, 2020, H.R. 133 re-instituted the weekly $300 added benefit for January 1, 2021 to March  14, 2021. On March  11, 2021, H.R. 1319 extended the weekly $300 added benefit through September 6, 2021.
https://lao.ca.gov/Publications/Report/4208

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - Alternatively, the Legislature could add new out ‑year trigger reductions —in which spending triggers off under certain conditions —or by using other budget solutions, such as revenue increases or cost shifts.
https://lao.ca.gov/Publications/Report/4662