Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - Refocusing the Workers’ Compensation Subsequent Injury Program Benefits No Longer Aligned With Schedule Established by Legislature Significant Share of All Major Workplace Injuries File an SIBTF Claim.
https://lao.ca.gov/Publications/Report/5062

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - The share of normal cost and unfunded liabilit y paid by the state and employees is determined in statute and collective bargaining agreements. It is set as a percentage of pay. While payments towards normal cost are shared by employees, the state generally is responsible for any payments towards the unfunded liability.
https://lao.ca.gov/Publications/Report/5047

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - We note that overtime costs in 2020-21 increased 12  percent compared with 2019-20; however, we cannot assess what share of this increase was due to PLP 2020, operational effects from the COVID-19 pandemic, or other factors.
https://lao.ca.gov/Publications/Report/5058

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

Jun 27, 2025 - Declining Share of Employees at Top Step. Figure  2 shows that the share of Unit 12 members who are at the top step of their job classification ’s pay range has decreased significantly over the past couple of decades and appears to be continuing to decline.
https://lao.ca.gov/Publications/Report/5060

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

Jul 14, 2025 - (The General Fund share of these costs are paid from the state ’s required annual debt payments under Proposition  2 [2014].) The reduced amount of money invested in the trust fund will result in higher unfunded liabilities in the long-run.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Since 2003, the share of Unit  6 members who are women has steadily declined. Specifically, whereas 21  percent of Unit  6 members were women in 2003, 17  percent of Unit  6 members were women in 2022.
https://lao.ca.gov/Publications/Report/4800

The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - As a result of how CalSTRS implements the division of responsibility for unfunded liabilities between the state and employers, the state ’s share —and consequently the state ’s supplemental rate —is particularly sensitive to investment return volatility.
https://lao.ca.gov/Publications/Report/4887

Strengthening the CalSTRS Funding Plan

Mar 10, 2021 - Recent Budget Actions and Proposals to Address State’s Share of UAO This section outlines the state ’s recent supplemental payments for the state ’s share of CalSTRS ’ UAO, as well as the administration ’s related proposal for 2021 ‑22.
https://lao.ca.gov/Publications/Report/4400

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

Sep 9, 2025 - (The General Fund share of these costs are paid from the state ’s required annual debt payments under Proposition  2 [2014].) In addition, all but the agreement with Unit 6 (Corrections) also suspend the employee contribution.
https://lao.ca.gov/Publications/Report/5073

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - A pension system matures as the share of people receiving benefits (retirees and their beneficiaries) grows relative to the share of active members who are working and contributing to the system. As a pension system matures, its cash flow changes from a positive cash flow (more money coming into the system than is being paid out to beneficiaries) to a negative cash flow (more money is being paid out to beneficiaries than is coming into the system).
https://lao.ca.gov/Publications/Report/4920