The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Then, any additional state funding could be better targeted to fill any funding gaps, provide any necessary state matching funds to maximize federal funds, and ensure funding is distributed across projects of different types at all ports statewide in a manner consistent with the Legislature’s priorities.
https://lao.ca.gov/Publications/Report/4540

MOU Fiscal Analysis: Bargaining Unit 2 (Attorneys and Hearing Officers)

Aug 29, 2016 - While the administration ’s plan seems to be to keep making pay-as-you-go benefit payments for many years, the new arrangement would begin to fund “normal costs ” each year for the future retiree health benefits earned by today ’s Unit 2 workers.
https://lao.ca.gov/Publications/Report/3495

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

Jun 27, 2025 - Lower Costs Today in Exchange for Higher Costs Later. Suspending both the employer and employees ’ contributions to prefund OPEB reduces costs today but contributes to a significant and growing unfunded liability and creates substantial risk that the benefit will not be fully funded by 2047.
https://lao.ca.gov/Publications/Report/5060

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 12, 13, 14, 15, 17, 18, 19, 20, and 21

Jan 10, 2017 - Unit 12: Rejected Agreement vs. Proposed Agreement Last year, the Legislature ratified a tentative agreement between the state and Unit 12. This agreement did not go into effect, however, because it subsequently was rejected by Unit 12 members.
https://lao.ca.gov/Publications/Report/3520

Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - With Influx of Claims Driving Backlog, Today ’s SIBTF Claimants Might Expect to Wait Ten Years. Injured workers must finalize their subsequent injury workers ’ compensation case before proceeding with their SIBTF claim for additional benefits.
https://lao.ca.gov/Publications/Report/5062

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - In the case of retiree health benefits, the state pays a percentage of pay towards normal cost (specified in labor agreements and matched by employees) to prefund the benefit and it pays the unfunded liability on a “pay-as-you-go ” basis where it pays out the claims cost for existing retirees.
https://lao.ca.gov/Publications/Report/4800

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

Jul 14, 2025 - Lower Costs Today in Exchange for Higher Costs Later. Suspending both the employer and employees ’ contributions to prefund OPEB for two years reduces costs today but contributes to a significant and growing unfunded liability.
https://lao.ca.gov/Publications/Report/5064

A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility”

Feb 2, 2016 - As we described in our second post , the funding plan—as implemented—makes the state responsible for an estimate of what CalSTRS’ unfunded liabilities would be today if the state had made different decisions about teacher pensions in the past.
https://lao.ca.gov/Publications/Report/3337

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians)

Mar 14, 2017 - These proposed pay and benefit increases —along with the state contributions to match employee payments to a retiree health funding account —would be a significant new budgetary commitment for the state with both near- and long-term effects on state obligations.
https://lao.ca.gov/Publications/Report/3617

MOU Fiscal Analysis: Bargaining Unit 7 (Public Safety)

Sep 7, 2023 - Pay Increases Unit 7 Average Base Pay Slightly Lower Today Than 20 Years Ago. As Figure  2 shows, after controlling for inflation, the average Unit 7 base pay has fluctuated significantly over the past two decades.
https://lao.ca.gov/Publications/Report/4802