^[PDF] Both the U.S. and California Constitutions contain a

Both the U.S. and California Constitutions contain a clause—known as the Contract Clause—that prohibits the state or its voters from impairing contractual obligations. In the context of pension benefits, California courts have ruled for many decades that the Contract Clause generally prohibits reductions to pension benefits accrued by governmental employees for work already performed.
https://lao.ca.gov/reports/2021/4400/Strengthening-CalSTRS-031021.pdf

^[PDF] The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal

The state sought a court ruling validating the legality of the proposed pension obligation bond. The courts ruled against the state, concluding the proposed pension obligation bonds violated the constitutional debt limit.
https://lao.ca.gov/reports/2017/3673/May-Rev-CalPERS-Borrowing-0516017.pdf

^[PDF] The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

Retirement Liabilities State Pensions Funded From Three Sources. The state provides pension benefits to retired state and California State University employees through the CalPERS pension system. CalPERS pensions are funded from three sources: investment gains, employer contributions, and employee contributions.
https://lao.ca.gov/reports/2018/3797/Repaying-CalPERS-Borrowing-040418.pdf

The 2010-11 Budget: The Governor's Employee Compensation Proposals

This would reduce state pension contributions by an equal amount: $724 million ($406 million General Fund). Figure 2 25.1 a Approximate. b Estimated rates for 2010–11, as stated in Control Section 3.60 of the proposed 2010–11 Budget Bill.. c The state pays a portion of some employees’ contributions.
https://lao.ca.gov/reports/2010/stadm/employee_comp/employee_comp_012710.aspx

The 2024-25 Budget: California State Library [Publication Details]

Mar 13, 2024 - The 2024-25 Budget: California State Library [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4882

The 2024-25 Budget: California State Library

Mar 13, 2024 - Background State Library Oversees Both State Activities and Local Assistance Programs. Located in Sacramento, the State Library serves as the central library for state government. The State Library collects, preserves, and publicizes state literature and historical items.
https://lao.ca.gov/Publications/Report/4882

Proposition 98 Key Inputs and Outcomes Under the May Revision [EdBudget]

May 16, 2025 - Absent suspension, Test 2 would have applied and the guarantee would have been $106.5 billion. c Excludes nontax revenues and transfers, which do not affect the calculation of the guarantee. d As set forth in the State Constitution, reflects change in per capita General Fund plus 0.5 percent. e Includes adjustments to the previous year's maintenance factor for growth in per capita personal income and K-12 attendance as required by the State Constitution.
https://lao.ca.gov/Education/EdBudget/Details/962

Districts' Pension Contribution Rates and Amounts [EdBudget]

Aug 16, 2019 - Districts' Pension Contribution Rates and Amounts [EdBudget] a Share of CalSTRS contributions from community colleges based on CalSTRS creditable 2017-18 compensation report. CalSTRS = California State Teachers' Retirement System.
https://lao.ca.gov/Education/EdBudget/Details/280

1st Quarter 2021 Personal Income Report [EconTax Blog]

Jun 28, 2021 - Benefits include employer-paid contributions for health insurance and pensions. Transfer payments are defined as government payments that don ’t represent compensation for services performed by the recipient.
https://lao.ca.gov/LAOEconTax/Article/Detail/671

LAO Other Government Areas

Defined contribution plans address concerns with defined benefit pensions, but also introduce issues of their own. The Legislature could also address the benefits and cost concerns of current retirement plans within the existing defined benefit structure or with other pension plan alternatives.
https://lao.ca.gov/Policy-Areas?areaId=5&category=15&year=0&page=13