MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - Compensation Studies Compensation Studies Can Be an Important Tool. A compensation study aggregates and analyzes internal and external data so that an employer can compare the compensation structure it offers with that provided by similar employers to similar employees.
https://lao.ca.gov/Publications/Report/5058

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Jun 27, 2025 - (Under the policy, the state continues to make pay-as-you-go payments for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5061

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

Jun 27, 2025 - (Under the policy, the state continues to make pay-as-you-go payments for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5060

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

Jul 14, 2025 - (Under the policy, the state continues to make pay-as-you-go payments from the General Fund for benefits received by retirees.) The money contributed by the state and employees to prefund the benefit is put in a trust fund.
https://lao.ca.gov/Publications/Report/5064

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

Sep 9, 2025 - For most of the more than six decades that the state has offered its employees retiree health benefits, the state did not prefund the benefit but instead paid the cost on a pay-as-you-go basis after employees retired.
https://lao.ca.gov/Publications/Report/5073

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Many local governments still do not prefund the benefit and, instead, make payments on a pay-as-you-go basis after an employee retires. Of the six counties included in the survey, only two indicated that they make contributions towards the benefit during employees ’ careers (the Counties of Sacramento and San Bernardino).
https://lao.ca.gov/Publications/Report/4800

The 2020-21 Spending Plan: Pensions

Oct 12, 2020 - The 2020 ‑21 Spending Plan repurposes the $2.3  billion supplemental payment to buy down districts ’ contribution rates further in 2020 ‑21 and also to lower districts ’ rates in 2021 ‑22. Whereas the supplemental CalSTRS and CalPERS payments would have reduced pension costs over the long run (akin to paying principal on a mortgage), repurposing the supplemental payments as rate relief payments does not reduce long-run costs.
https://lao.ca.gov/Publications/Report/4279

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - CAAP identified some specific behavioral changes that can occur when a DROP is offered that can affect the cost of the benefit including (1)  members might postpone retirement longer due to the financial advantages of DROP, (2)  the member might make the decision to enter DROP and the decision of their final retirement date to coincide with personal financial
https://lao.ca.gov/Publications/Report/5066

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - GO‑Biz is still developing this proposal, but it has suggested that the grant funding could be used to improve data interconnectivity between the ports to enable efficient cargo movement. Assessment Administration Is Still Developing Proposal.
https://lao.ca.gov/Publications/Report/4540

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