The 2022-23 Budget: Analysis of the Care Economy Workforce Development Package

Mar 10, 2022 - Furthermore, there are two major pieces of missing information which are key to supporting the rationale for this proposed package. These pieces of information include: (1)  the specific workforce gaps by care economy provider type that exist (accounting for major recent state investments that should produce additional care economy providers) and the extent to
https://lao.ca.gov/Publications/Report/4572

The 2023-24 Budget: Total Compensation Studies

May 24, 2023 - Incorporate Geographic, Total Compensation, and Large Employer Requirements Under One Section of Law. To the extent possible, we recommend delineating all requirements of the biennial compensation study under one section of law.
https://lao.ca.gov/Publications/Report/4773

Strengthening the CalSTRS Funding Plan

Mar 10, 2021 - The existence of the funding plan represents a significant accomplishment for the state and has put CalSTRS on a much more sustainable path. However, certain aspects of the funding plan impact its likelihood of success —most notably CalSTRS ’ limited authority to increase the state ’s contribution rate, which is particularly sensitive to volatility in investment returns.
https://lao.ca.gov/Publications/Report/4400

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Given the complexity of these issues, this report does not contain explicit recommendations or a specific path forward; rather, it is intended as a framing document to help the Legislature adopt a “climate lens ” across its policy decisions.
https://lao.ca.gov/Publications/Report/4575

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

Sep 9, 2025 - In 2015-16, the state adopted a policy to establish through the collective bargaining process a prefunding arrangement whereby the state and current employees each pay one-half of the normal cost of the benefit.
https://lao.ca.gov/Publications/Report/5073

Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - As one point of reference, this is roughly equivalent in size to the state ’s outstanding federal Unemployment Insurance loan taken out during the pandemic that employers are set to repay over the coming years.
https://lao.ca.gov/Publications/Report/5062

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Providing a new retirement benefit to one type of state employee raises internal equity considerations regarding the level of compensation provided to other state employees. If the state were to provide a DROP for one bargaining unit, there would be pressure on the state to provide a DROP (perhaps with different specific terms) to other bargaining units in order to maintain internal equity across bargaining units.
https://lao.ca.gov/Publications/Report/5066

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

Jun 27, 2025 - Unit 12 is one of 14 bargaining units with MOUs that are scheduled to expire some time after 2025-26. The proposed agreement with Unit 12 is the first concession agreement submitted to the Legislature for one of these bargaining units with active agreements.
https://lao.ca.gov/Publications/Report/5060

The 2024-25 Budget: State Employee Compensation

Mar 21, 2024 - The payroll deferral is a one-time budget solution. When the state undoes a payroll deferral, state accounting reports reflect 13 months of payroll paid in one fiscal year. This means that the cost to undo the payroll deferral is equivalent to one month of payroll in the future.
https://lao.ca.gov/Publications/Report/4888

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

Jul 14, 2025 - Typically, a furlough for state employees reduces state employee pay by 4.62  percent in exchange for one day (eight hours) off per month without affecting other elements of compensation (for example, pension and health benefits).
https://lao.ca.gov/Publications/Report/5064