The 2020-21 Budget: Staffing to Address New Independent Contractor Test

Feb 11, 2020 - Analysis Predicting AB  5 Workload Difficult at This Early Stage . . . As we noted earlier, at this time we cannot predict how many contractors will be reclassified and hired as employees due to AB  5.
https://lao.ca.gov/Publications/Report/4151

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

Feb 2, 2016 - In the context of current statewide teacher payroll, the difference between these two extremes is roughly $5 billion —more than three times the state ’s current contribution to CalSTRS ’ main pension program.
https://lao.ca.gov/Publications/Report/3336

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

May 16, 2017 - Fiscal Benefit to State Likely, but Uncertainties Remain Administration Anticipates Net Benefits of $11  Billion. The administration anticipates this proposal would have a net benefit to the state, over the long run, of $11  billion.
https://lao.ca.gov/Publications/Report/3673

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

A Review of the CalSTRS Funding Plan: Conclusion

Feb 2, 2016 - Meanwhile, that calculation, coupled with CalSTRS ’ treatment of the higher teacher contributions required by the funding law, have increased the school and community college district share from $47 billion to $58 billion.
https://lao.ca.gov/Publications/Report/3339

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - The administration ’s fiscal estimates indicate that about 235 rank-and-file employees and about 58 excluded employees receive this payment and that the provision would increase annual state costs by $699,000.
https://lao.ca.gov/Publications/Report/4920

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

Sep 1, 2023 - Due to one-time costs associated with provisions of the agreement, 2025 ‑26 would be the highest cost year resulting from the agreement, increasing costs in that year by $152  million ($58  million from the General Fund).
https://lao.ca.gov/Publications/Report/4798

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - In a March 11, 2024 letter in response to a request from the Legislative Committee of the State Association of County Retirement Systems, the actuarial panel provided insights into the cost considerations for DROPs.
https://lao.ca.gov/Publications/Report/5066

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - In 2010-11, the state made changes to pension formulas for future hires and increased contribution rates for existing employees. For example, see the 2010 agreement with Service Employees International Union, Local 1000 (Local 10000), which increased employee contributions from 5 percent of pay to 8 percent of pay and reduced pension benefits for future hires.
https://lao.ca.gov/Publications/Report/5047

MOU Fiscal Analysis: Bargaining Units 10 (Professional Scientists) and 18 (Psychiatric Technician)

Sep 9, 2025 - PLP 2025 =Personal Leave Program 2025; Local 1000 = Nine bargaining units represented by Service Employee International Union, Local 1000: Units 1, 3, 4, 11, 14, 15, 17, 20, and 21. OPEB Prefunding State Other Post-Employment Benefits (OPEB) Prefunding Strategy.
https://lao.ca.gov/Publications/Report/5073