The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - This is because the actuarial loss accrues “interest ” over time that also must be paid. This interest reflects the gains that otherwise would have accrued had there been no actuarial loss in the first place.
https://lao.ca.gov/Publications/Report/4887

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - While “side letters, ” “MOU addenda, ” and “MOUs ” are all rather amorphous terms, the Public Employment Relations Board (PERB) laid out its definition of a side letter in a 2011 PERB decision . In that decision, PERB defines a side letter to mean “an agreement between an employer and union that typically: (1) modifies, clarifies or interprets an existing provision in an MOU; or
https://lao.ca.gov/Publications/Report/5066

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

The 2022-23 Budget: UC Climate-Related Proposals

Feb 16, 2022 - Most notably, the California Air Resources Board oversees a “cap ‑and ‑trade ” program, which caps GHG emissions for the state ’s largest emitters (such as large industrial facilities and transportation fuel suppliers) and allows the affected industries to sell their emission allowances in the market.
https://lao.ca.gov/Publications/Report/4538

The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

Feb 10, 2021 - As a result, the state ’s interest payment for 2021 ‑22 will cover roughly 6 m onths of accrued interest (March   15 t hrough September 30), whereas the administration ’s interest payment estimate reflects 9 m onths of interest.
https://lao.ca.gov/Publications/Report/4360

The 2022-23 Budget: State Payments on the Federal Unemployment Insurance Loan

Feb 15, 2022 - Larger State Interest Payments Begin This  Year. Figure  3 shows our projections for upcoming state interest payments under two interest rate scenarios. Under our low interest rate scenario, the federal interest rate charged on outstanding federal UI loans rises slightly from its current low and remains near 2.5  percent.
https://lao.ca.gov/Publications/Report/4543

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

Aug 14, 2024 - In its March 21, 2024 response, CAPS indicated “it’s been four months since we rejected the State’s LBFO and nothing tells us why the State has a sudden interest in returning to negotiations.” In a March 22, 2024 letter, the administration notified the union that it would implement terms of its LBFO on April 5, 2024.
https://lao.ca.gov/Publications/Report/4918

Repaying the State’s Federal Unemployment Insurance Loan

May 26, 2021 - These loans must be repaid, with interest (currently 2.3  percent annually), at a later time. The loan principal is repaid by automatic increases in the federal UI tax rate that are set out in federal law.
https://lao.ca.gov/Publications/Report/4442

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Sep 7, 2021 - Specifically, the Public Employment Relations Board (PERB) laid out its definition of a side letter in a 2011 PERB decision . In that decision, PERB defines a side letter to mean “an agreement between an employer and union that typically: (1) modifies, clarifies or interprets an existing provision in an MOU; or (2) addresses issues of interest to the parties that are not otherwise covered by the MOU.”
https://lao.ca.gov/Publications/Report/4451

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

Jul 14, 2025 - The PERB Board affirmed the ALJ’s overall conclusion that CCHCS violated the Dills Act, but adjusted the ALJ’s factual findings, legal conclusions, and remedial order. The Board held that CCHCS materially changed terms and conditions of employment and determined, among other things, that CCHCS imposed new duties that were not reasonably comprehended within primary care physician’s previous duties.
https://lao.ca.gov/Publications/Report/5064