Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - Refocusing the Workers’ Compensation Subsequent Injury Program Benefits No Longer Aligned With Schedule Established by Legislature Significant Share of All Major Workplace Injuries File an SIBTF Claim.
https://lao.ca.gov/Publications/Report/5062

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - The share of normal cost and unfunded liabilit y paid by the state and employees is determined in statute and collective bargaining agreements. It is set as a percentage of pay. While payments towards normal cost are shared by employees, the state generally is responsible for any payments towards the unfunded liability.
https://lao.ca.gov/Publications/Report/5047

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - We note that overtime costs in 2020-21 increased 12  percent compared with 2019-20; however, we cannot assess what share of this increase was due to PLP 2020, operational effects from the COVID-19 pandemic, or other factors.
https://lao.ca.gov/Publications/Report/5058

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

Jun 27, 2025 - Declining Share of Employees at Top Step. Figure  2 shows that the share of Unit 12 members who are at the top step of their job classification ’s pay range has decreased significantly over the past couple of decades and appears to be continuing to decline.
https://lao.ca.gov/Publications/Report/5060

Recent Changes to State and County IHSS Wage and Benefit Costs

Dec 14, 2018 - Recent Changes to IHSS Cost-Sharing Structure. Historically, the IHSS cost-sharing structure was based on a share-of-cost model. Counties were responsible for 35  percent of the nonfederal share of IHSS service costs and 30  percent of the nonfederal share of IHSS administrative costs.
https://lao.ca.gov/Publications/Report/3913

A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

Feb 2, 2016 - Because theoretical assets that determine the state’s share of the unfunded liability fluctuate more than real world assets and because the state’s share of the unfunded liability ($15 billion) is much smaller than the district share ($58 billion), the state share will be relatively sensitive to changes in assets.
https://lao.ca.gov/Publications/Report/3336

A Review of the CalSTRS Funding Plan: Theoretical Investment Gains Have Shifted Unfunded Liabilities to Districts

Feb 2, 2016 - As we initially understood the funding plan in 2014, the state and districts would share in investment gains and losses in proportion to the amounts they owe. In other words, when CalSTRS records a large investment gain, we thought most of the gain would be used to reduce the district share of unfunded liabilities with the rest reducing the state share by a lesser amount.
https://lao.ca.gov/Publications/Report/3334

A Review of the CalSTRS Funding Plan: Treatment of Teacher Contributions Also Increase District Unfunded Liabilities

Feb 2, 2016 - Our third post explained how theoretical asset gains have increased the school and community college district share of CalSTRS’ unfunded liabilities. Below, we continue this discussion by describing how CalSTRS’ treatment of teacher contributions has also increased the district share.
https://lao.ca.gov/Publications/Report/3335

A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility”

Feb 2, 2016 - A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility” A Review of the CalSTRS Funding Plan Funding Plan May Not Meet Principle of “Shared Responsibility ” This post is the sixth in a series looking at the implementation of the CalSTRS funding plan.
https://lao.ca.gov/Publications/Report/3337

A Review of the CalSTRS Funding Plan: CalSTRS Funding Plan Relies on Abstract Calculation

Feb 2, 2016 - As we understood the plan, districts and the state would share in investment gains and losses roug hly in proportion to the amounts they owe. In other words, when CalSTRS records a large investment gain, we thought most of the gain would be used to reduce the district share of unfunded liabilities with the rest reducing the state share.
https://lao.ca.gov/Publications/Report/3333