MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - Compensation Studies Compensation Studies Can Be an Important Tool. A compensation study aggregates and analyzes internal and external data so that an employer can compare the compensation structure it offers with that provided by similar employers to similar employees.
https://lao.ca.gov/Publications/Report/5058

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - (Under the policy, the state continues to make pay-as-you-go payments for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5061

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

Jun 27, 2025 - (Under the policy, the state continues to make pay-as-you-go payments for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5060

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

Jul 14, 2025 - (Under the policy, the state continues to make pay-as-you-go payments from the General Fund for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5064

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - The 2019-20 Budget: California Spending Plan—Other Provisions a Funds can also be spent on on ‑campus childcare facilities. b The budget also includes additional funding for specific roof and fire alarm replacements. c Funds can also be spent on projects that increase tourism and visitor experiences.
https://lao.ca.gov/Publications/Report/4101

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Jan 23, 2017 - When rank-and-file pay increases faster than managerial pay, “salary compaction ” can result. Salary compaction can be a problem when the differential between management and rank-and-file is too small to create an incentive for employees to accept the additional responsibilities of being a manager.
https://lao.ca.gov/Publications/Report/3534

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Many local governments still do not prefund the benefit and, instead, make payments on a pay-as-you-go basis after an employee retires. Of the six counties included in the survey, only two indicated that they make contributions towards the benefit during employees ’ careers (the Counties of Sacramento and San Bernardino).
https://lao.ca.gov/Publications/Report/4800

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

Jun 10, 2016 - At some point in the future, some share of the state ’s pay-as-you-go obligation to retiree health benefits will be paid from this account. The proposed agreement would institute a new arrangement to address unfunded retiree health benefits for Unit 12 members.
https://lao.ca.gov/Publications/Report/3482

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians)

Mar 14, 2017 - While the administration ’s plan seems to be to keep making pay-as-you-go benefit payments for many years, the new arrangement would require state and employee contributions towards the “normal costs ” each year for the future retiree health benefits earned by today ’s workers.
https://lao.ca.gov/Publications/Report/3617

The 2020-21 Spending Plan: Pensions

Oct 12, 2020 - The 2020 ‑21 Spending Plan repurposes the $2.3  billion supplemental payment to buy down districts ’ contribution rates further in 2020 ‑21 and also to lower districts ’ rates in 2021 ‑22. Whereas the supplemental CalSTRS and CalPERS payments would have reduced pension costs over the long run (akin to paying principal on a mortgage), repurposing the supplemental payments as rate relief payments does not reduce long-run costs.
https://lao.ca.gov/Publications/Report/4279