Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - In practical terms, a significant share of major injuries becoming SIBTF claims has the effect of altering the workers ’ compensation benefits schedule set forth by the Legislature. As described above, the benefits schedule for standard workers ’ compensation intends to provide gradually increasing compensation as the severity of a workplace injury increases.
https://lao.ca.gov/Publications/Report/5062

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

Jun 27, 2025 - A future Legislature and Governor could face pressure to use money from the trust fund as soon as it becomes available, e specially to address a budget problem, should one exist in 2046. To the extent that money is drawn from the fund before the benefit is fully funded, the likelihood of the benefit ever becoming fully funded will further diminish.
https://lao.ca.gov/Publications/Report/5060

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - However, the trend seems to be moving towards CHP officers becoming more diverse. For example, the share of CHP officers who are white and male has decreased from 61  percent in 2017 to 51  percent in 2024.
https://lao.ca.gov/Publications/Report/4920

Repaying the State’s Federal Unemployment Insurance Loan

May 26, 2021 - (As described above, federal law provides states automatic federal loans to continue paying state benefits should a state ’s UI trust fund become insolvent.) As shown in Figure  1, by the end of 2020, the state ’s UI trust fund had a negative $18  billion fund balance.
https://lao.ca.gov/Publications/Report/4442

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

Feb 11, 2020 - The main reason we cannot estimate the number of contractors who will become employees due to AB  5 is that the law went into effect January 1, 2020 and therefore no employment data is available. As monthly employment data becomes available, our office will be able to better gauge the number of contractors who have become employees under AB  5.
https://lao.ca.gov/Publications/Report/4151

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Schools and child care providers will need to plan for how they can maintain continuity of education and services—particularly for more vulnerable and impacted students—as climate change disruptions become more frequent.
https://lao.ca.gov/Publications/Report/4575

A Review of the CalSTRS Funding Plan: Conclusion

Feb 2, 2016 - We advise the Legislature that if it allows the abstract calculation to remain in place, the funding plan may become l ess and less comprehensible with each passing year. Addressing CalSTRS ’ Unfunded Liabilities Will Continue to Be Challenging.
https://lao.ca.gov/Publications/Report/3339

Climate Change Impacts Across California - Workers and Employers

Apr 5, 2022 - As wildfires and other extreme climate events become more frequent, the state likely will need to fund an expanded workforce and more worker overtime to respond to these emergencies, further increasing state costs.
https://lao.ca.gov/Publications/Report/4587

Strengthening the CalSTRS Funding Plan

Mar 10, 2021 - Funding plan provisions are set to expire in 2046, meaning accrued UAO and future losses become increasingly difficult to address as CalSTRS ’ time horizon to do so decreases. UAO = unfunded actuarial obligation.
https://lao.ca.gov/Publications/Report/4400

The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

Feb 10, 2021 - Since then, the actual consequences have become clear and, though substantial, were not nearly as severe as we had anticipated. However, the administration ’s interest payment estimate is based on these outdated forecasts.
https://lao.ca.gov/Publications/Report/4360