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

Feb 15, 2022 - In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax filing. (After the publication of this report, the IRS reinstated its use of ID.me, but with added safeguards.)
https://lao.ca.gov/Publications/Report/4542

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

Jul 14, 2025 - Control Section 3.90 of the 2025-26 budget (as added by Chapter 5 of 2025 [AB 102, Gabriel]) established an expectation of the Legislature that all 21 of the state’s bargaining units would meet and confer in good faith with the administration before July 1, 2025 to achieve savings assumed in the budget.
https://lao.ca.gov/Publications/Report/5064

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - Due to a deteriorating revenue picture relative to expectations from June  2022, both our office and the administration have anticipated the state faces a budget problem in  2023 ‑24. What Is the Budget Problem?
https://lao.ca.gov/Publications/Report/4662

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - In 2022-23, the state contributed about $2  billion (all funds) towards employee health premiums. Dental and Vision Insurance. The state pays the full premium cost for basic dental and vision benefits.
https://lao.ca.gov/Publications/Report/5047

Labor Agreements to Achieve Budgetary Savings

Jul 11, 2025 - Control Section 3.90 of the 2025-26 budget (as added by Chapter 5 of 2025 [AB 102, Gabriel]) established an expectation of the Legislature that all 21 of the state’s bargaining units would meet and confer in good faith with the administration before July 1, 2025 to achieve savings assumed in the budget.
https://lao.ca.gov/Publications/Report/5063

The 2022-23 Budget: UC Climate-Related Proposals

Feb 16, 2022 - Moreover, the 2021 ‑22 budget added many new one ‑time initiatives to further assist first ‑time entry and re ‑entry into the workforce. Though these initiatives were supported with one ‑time funding, the state will continue to implement and spend these funds in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4538

MOU Analysis: Unit 10 (Professional Scientific)

Jan 30, 2023 - Defer Action on Unit 10 Agreement Until Other Agreements Are Before Legislature and 2023-24 Revenue Outlook Is Clearer. There is uncertainty about economic conditions in 2023-24 and the magnitude of the budget problem the state will face.
https://lao.ca.gov/Publications/Report/4665

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - When CalHR did release a compensation study of Unit 6 compensation in 2023 (referred to as the 2022 compensation study because it relies on data from 2022), we were highly critical of the methodology adopted for the study.
https://lao.ca.gov/Publications/Report/5058

MOU Fiscal Analysis: Bargaining Unit 13 (Stationary Engineers)

Jun 24, 2022 - Internal Revenue Services (IRS). In 2022, the IRS monthly exclusion for qualified transportation benefits is $280. Increases Uniform Allowance for Eligible Employees. The agreement would increase the amount of money that eligible employees receive as a uniform allowance.
https://lao.ca.gov/Publications/Report/4607

MOU Fiscal Analysis: Bargaining Unit 7 (Public Safety)

Sep 7, 2023 - To the extent that the lower real average base pay in 2022 is a reflection of past GSIs not keeping pace with inflation, the tentative agreement ’s GSI in 2023 ‑24 would maintain wages, but would not catch up to prior price increases.
https://lao.ca.gov/Publications/Report/4802