We provide a fiscal analysis of the proposed MOU with Bargaining Unit 8, Firefighters. We believe that the Department of Personnel Administratrtion's (DPA) estimates of additional costs resulting from the MOU are too low. We estimate that net costs for the state will likely increase by at least $13 million in 2006-07 and $12 million in 2007-08 ($6 million more than indicated by DPA in each year).