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 Units 10 (Professional Scientists) and 18 (Psychiatric Technician)

Sep 9, 2025 - For most of the more than six decades that the state has offered its employees retiree health benefits, the state did not prefund the benefit but instead paid the cost on a pay-as-you-go basis after employees retired.
https://lao.ca.gov/Publications/Report/5073

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