^[PDF] State sales tax and teacher compensation.

Teacher Salaries Affect Retirement and Certain Other Benefit Costs for Schools and the State. As part of their compensation packages, teachers are entitled to a pension benefit upon retirement. The amount of a teacher’s pension benefit is determined by a formula based on years of service and salary at retirement.
https://lao.ca.gov/ballot/2017/170551.pdf

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientists)

Aug 28, 2018 - Unlike a Special Salary Adjustment that would adjust the salary range for affected classifications, this pay differential would not affect employees ’ pension benefits. Increased Employee Pension Contribution.
https://lao.ca.gov/Publications/Report/3881

Contributions to CalSTRS [EdBudget]

Jan 27, 2022 - PEPRA = Public Employees' Pension Reform Act. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/595

^[PDF] Pension benefit calculations for some public university employees.

The measure may require the California Public Employees’ Retirement System to adjust how it calculates “final compensation in the determination of any pension or benefit” for most employees of the California State University and perhaps some employees of the University of California.
https://lao.ca.gov/ballot/2015/150321.pdf

The 2024-25 Budget: California Community Colleges

Feb 21, 2024 - Districts ’ Pension Costs Also Are Rising.   About half of CCC employees (namely faculty) participate in the California State Teachers ’ Retirement System (CalSTRS), with the other half (namely staff and administrators) participating in the California Public Employees ’ Retirement System (CalPERS).
https://lao.ca.gov/Publications/Report/4853

^[PDF] The UC Retirement Board of Trustees

The State Constitution gives the Regents substantial inde- pendence from the Legislature, Governor, and other state officials in the administration of the university. Among the areas in which the Regents have independence is the ad- ministration of employee benefit programs, such as pension and health programs bene- fiting retired UC employees, their families, and survivors.
https://lao.ca.gov/ballot/2008/080784.pdf

^[PDF] Addressing CalSTRS' Long-Term Funding Needs

For many decades, CalSTRS has administered its main pension program, which (1) receives contributions from members, school and community college districts, and the state; (2) invests those contributions; and (3) uses its assets to provide a specifi c monthly pension benefi t to retirees and their benefi ciaries.
https://lao.ca.gov/handouts/state_admin/2013/CalSTRS-Funding-032013.pdf

Comparing Core Funding for CSU Under Governor's Budget and May Revision [EdBudget]

May 15, 2021 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/499

Cal Facts: 2016

Dec 5, 2016 - These plans include paying down pension unfunded liabilities and making regularly scheduled payments on infrastructure bond debt service. Legislation passed in 2014 aims to fully fund the teacher pension system (CalSTRS).
https://lao.ca.gov/Publications/Report/3511/1

LAO answers some recent questions concerning CalSTRS unfunded liabilities

Mar 19, 2014 - Unfunded liabilities are actuarial estimates of the value of pension benefits already earned by pension members  for which no assets are on hand. Like many public pension systems, CalSTRS estimates that it  has assets on hand to cover the majority of its members ' accrued benefit liabilities, but billions more are needed to fully fund all of these liabilities.
https://lao.ca.gov/Recommendations/Details/786