The 2022-23 Budget: Assessing Proposals to Address Unemployment Insurance Fraud

Feb 15, 2022 - The state hired ID.me to confirm workers ’ identities using so ‑called “one ‑to ‑one ” face matching; that is, when a computer algorithm matches the photo or video submitted by the worker to the worker ’s identification card.
https://lao.ca.gov/Publications/Report/4542

The 2022-23 Budget: UC Climate-Related Proposals

Feb 16, 2022 - In 2015, California ’s Climate Action Team —a coordinated team comprised of the state ’s environmental protection, agricultural, transportation, housing, and utility agencies —released a comprehensive research plan to coordinate and direct state agency climate change research.
https://lao.ca.gov/Publications/Report/4538

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 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

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

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