MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Unit 8 rank-and-file, managerial, and supervisorial employees account for less than 4  percent of the total FTE in the state workforce and about 4  percent of the state ’s General Fund payroll expenditures.
https://lao.ca.gov/Publications/Report/5066

State Options to Expand Unemployment Benefits

Apr 9, 2020 - At the same time, because the state must enact a balanced budget, funding must be reduced to other programs or taxes must be increased. This reduces activity in other parts of the economy. The state nevertheless has two ways to increase spending without immediately increasing revenue or reducing expenditures: (1)  borrow within existing programs and (2)  use budgetary reserves.
https://lao.ca.gov/Publications/Report/4219

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2024-25 Budget: State Employee Compensation

Mar 21, 2024 - Further, because budgetary savings from a payroll deferral are the result of an accounting maneuver and not the result of actual reduced state expenditures, a payroll deferral adds a layer of complexity to an already complex state budget.
https://lao.ca.gov/Publications/Report/4888

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

Feb 15, 2022 - Businesses Set to Pay Add ‑On Federal UI Tax Beginning in 2023. To repay the federal loans, the federal UI payroll tax rate on employers will increase by 0.3  percent for tax year 2022. However, employers will not pay this higher rate until 2023  when employers remit their 2022 federal UI payroll taxes.
https://lao.ca.gov/Publications/Report/4543

MOU Fiscal Analysis: Bargaining Unit 7 (Public Safety)

Sep 7, 2023 - An MOU establishes the state’s employee compensation policies and locks in state expenditures for the duration of the agreement. Though the Legislature has authority to modify economic provisions of ratified MOUs through its appropriation authority, in practice, it is difficult for the Legislature to exercise this authority.
https://lao.ca.gov/Publications/Report/4802

Repaying the State’s Federal Unemployment Insurance Loan

May 26, 2021 - UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state ’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/Publications/Report/4442

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

Sep 7, 2023 - An MOU establishes the state’s employee compensation policies and locks in state expenditures for the duration of the agreement. Though the Legislature has authority to modify economic provisions of ratified MOUs through its appropriation authority, in practice, it is difficult for the Legislature to exercise this authority.
https://lao.ca.gov/Publications/Report/4799

The 2021-22 May Revision: Golden State Stimulus 2

May 18, 2021 - The state ’s first stimulus program also provided an extra $600 payment to low-income undocumented workers who pay taxes using an individual taxpayer identification number (ITIN). ITINs are used by about half of the state ’s undocumented workers to pay taxes.
https://lao.ca.gov/Publications/Report/4435