Rose

I. FACTS AND PROCEDURAL BACKGROUND

A. Factual Overview 1. County Funding of Health Insurance Benefits Under PEMHCA As the elected governing body of the county, its board of supervisors (board) is vested with plenary authority to provide for the compensation of county employees. 2 (Cal. Const. art. XI, § 1(b).) In 1993, the board enacted a resolution to provide health insurance benefits to county employees and retirees by contracting with the California Public Employees’ Retirement System (CalPERS). The resolution, titled Resolution No. 93-96,1 invoked PEMHCA (Government Code § 22750 et seq.)2 to enable the county to contract with CalPERS. PEMHCA governs the CalPERS health benefit system. (Vallejo Police Officers Assn. v. City of Vallejo (2017) 15 Cal.App.5th 601, 606 (Vallejo Police).) It authorizes state agencies and local governments to contract with CalPERS to provide health care benefits for eligible public employees and annuitants (i.e., retirees). (§§ 20022, 22768, 22850, subd. (f)(2), & 22922; see Legis. Counsel’s Dig., Sen. Bill No. 626 (2003–2004 Reg. Sess.) Stats. 2004, ch. 69.) As set forth in Resolution 93-96, the Act “provides the benefits of [PEMHCA] to…