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 5 (Highway Patrol)

Aug 23, 2024 - 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

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - The actual cost will depend on how many employees cash out leave and how much leave they choose to cash out. Provisions From Past Agreements Not Included No Reopener if Other Units Get Higher Pay Increases.
https://lao.ca.gov/Publications/Report/4800

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 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

The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - In addition, the 2017 ‑18 budget package authorized a plan to borrow $6  billion from the state ’s cash resources to make a one ‑time supplemental payment to CalPERS. The state ’s repayments on this borrowing plan, although not technically pension payments, are also considered eligible for Proposition  2 requirements.
https://lao.ca.gov/Publications/Report/4887

The 2021-22 May Revision: Golden State Stimulus 2

May 18, 2021 - As the Legislature will make numerous budgetary choices that could decrease or increase the extent to which the state has excess revenues, this analysis presents alternatives for providing cash assistance, but does not consider the extent to which the alternatives would be considered tax rebates under the requirements of Proposition 4 (1979).
https://lao.ca.gov/Publications/Report/4435

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

Jan 13, 2023 - The Governor ’s budget proposes making nearly one ‑third of all spending ‑related solutions subject to trigger restoration language. Under this proposed language, program spending that otherwise would have occurred in 2023 ‑24 would not be allocated as part of the June budget act.
https://lao.ca.gov/Publications/Report/4662

The 2021-22 Budget: Labor Agreements Ending Personal Leave Program 2020

Jun 25, 2021 - The agreement specifies that the federal American Rescue Plan Act includes money to be provided to states for the purpose of distributing essential worker premium pay to some or all essential workers in both the private and public sectors.
https://lao.ca.gov/Publications/Report/4446

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - The study compares employer costs for salaries, cash benefits, health and retirement benefits, EDWC, and the value of accrued leave. The study compares the state with 20 fire departments across California.
https://lao.ca.gov/Publications/Report/5066