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Labor and Workforce (139)
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MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - This statutory comparison predates the state employee collective bargaining process established by the Ral ph C. Dills Act. (Prior to collective bargaining, the State Personnel Board [SPB] annually would recommend to the Legislature salary ranges for classifications.)
https://lao.ca.gov/Publications/Report/4920

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - As a result, the above estimates overestimate the savings resulting from PLP 2025. …And Does Not Reflect Effects on Unplanned Overtime … As is the administration ’s typical practice, it does not estimate the fiscal effects of the pay increase on unplanned overtime.
https://lao.ca.gov/Publications/Report/5066

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - The number of hours of overtime worked also could grow as a result of this agreement to the extent that Unit 6 employees take more time off as a result of the PLP 2025 leave they receive under the agreement.
https://lao.ca.gov/Publications/Report/5058

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections) [Publication Details]

Jun 23, 2025 - The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool. Choose your language:
https://lao.ca.gov/Publications/Detail/5058

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

Jul 14, 2025 - Long-Term Liabilities: Furloughs result in higher leave balances and retirement unfunded liabilities. Unless employees are able to take more time off, furloughs result in larger unused leave balances.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Units 10 (Professional Scientists) and 18 (Psychiatric Technician)

Sep 9, 2025 - The result is that the state has a large unfunded liability associated with retiree health benefits for state employees —estimated to be $91.5  billion as of June 30, 2024 (the most recent actuarial valuation ).
https://lao.ca.gov/Publications/Report/5073

Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - Escalating Employer Costs Employer Tax for SIBTF Has Increased Dramatically … SIBTF claim payments and associated medical and legal payments have increased rapidly in recent years, resulting in annual increases in the employer ‑paid taxes that replenish the SIBTF.
https://lao.ca.gov/Publications/Report/5062

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

Jun 27, 2025 - Furloughs result in higher leave balances and retirement unfunded liabilities. Unless employees are able to take more time off, furloughs result in larger unused leave balances. These higher leave balances, in turn, lead to higher costs to the state when employees separate from state service and the state must pay the employee for any unused leave at their final salary level.
https://lao.ca.gov/Publications/Report/5060

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - In addition to these dir ect costs, there can be indirect costs resulting from concession agreements —like furloughs increasing state leave balance liabilities. Imposing Compensation Reductions on Bargaining Units With Active MOUs Weakens Labor Relations.
https://lao.ca.gov/Publications/Report/5047

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - As the figure shows, PLP 2025 and the suspension of OPEB prefunding would result in the state ’s Unit 9 compensation costs being lower than present levels through 2026-27. These savings would help address the immediate budget problem.
https://lao.ca.gov/Publications/Report/5061