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

Feb 2, 2016 - Because teachers and districts contribute a fixed percentage of payroll, a different choice to assume that teachers would have earned higher salaries would have resulted in more teacher and district contributions to CalSTRS.
https://lao.ca.gov/Publications/Report/3333

The 2021-22 May Revision: Golden State Stimulus 2

May 18, 2021 - As the Legislature will make numerous budgetary choices that could decrease or increase the extent to which the state has excess revenues, this analysis presents alternatives for providing cash assistance, but does not consider the extent to which the alternatives would be considered tax rebates under the requirements of Proposition 4 (1979).
https://lao.ca.gov/Publications/Report/4435

Revisiting the Unemployment Insurance Trust Fund Insolvency

Sep 30, 2016 - We note that the DOL ’s choice of an AHCM of 1.0 as its reserve target is, on some level, an arbitrary one. As described later, reserve targets for California other than an AHCM of 1.0 could reasonably be chosen.
https://lao.ca.gov/Publications/Report/3503/3

The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - As discussed earlier, employers have choices about how to apply supplemental pension payments. In particular, they face a trade ‑off about whether to achieve more total savings over a longer period of time (resulting in less savings in the short term) or more savings over a shorter period of time (resulting in less total savings).
https://lao.ca.gov/Publications/Report/4887

The 2016-17 Budget: Public Employment Relations Board (PERB)

Mar 1, 2016 - Having decided on a desired timeline for PERB case processing, instituted a reporting requirement to track progress in reducing backlogs, and considered the amount of staffing and funding needed to accomplish these goals, the Legislature would have a number of choices about how much to budget for PERB in 2016-17.
https://lao.ca.gov/Publications/report/3377

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - While the Legislature typically provides funds for these purposes, we do not assume the Legislature will make the same choices as the administration. Second, although the Legislature does have the authority to set the level of the SFEU at any amount above zero, setting this amount too low is inadvisable.
https://lao.ca.gov/Publications/Report/4135

The 2024-25 Budget: State Employee Compensation

Mar 21, 2024 - As a result, the choices would reflect the administration ’s priorities. The process as proposed gives no deference to legislative authority or priorities. Savings Likely Will Not Materialize at Levels Assumed.
https://lao.ca.gov/Publications/Report/4888

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Should the Legislature proceed with the concept of a state individual mandate and state insurance subsidies, it will face various choices related to the structure of both the state subsidies and the individual mandate.
https://lao.ca.gov/Publications/Report/3916

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - On the whole, we see little evidence to suggest that the state ’s ability to recruit and retain correctional officers has deteriorated such that the state is not an employer of choice for correctional officers in California.
https://lao.ca.gov/Publications/Report/4800

Savings Plus Program: An Optional Retirement Benefit for State Employees

Mar 14, 2017 - It is difficult to generalize how much money a person needs at any stage in life because a person ’s financial security depends on a number of personal choices, circumstances, and assumptions regarding the future.
https://lao.ca.gov/Publications/Report/3616