^[PDF] The 2022-23 Budget: California's Fiscal Outlook

Our main forecast is intended Changes in State Pension Contributions on Horizon State Contributions to CalSTRS Forecast Assumes State Contributions to CalSTRS Continue to Increase Over Next Few Years.
https://lao.ca.gov/reports/2021/4472/fiscal-outlook-111721.pdf

LAO 2007 Budget Analysis: Retirement Contributions (Control Section 3.60)

The State Constitution gives retirement boards, such as the CalPERS Board of Administration, the exclusive power to undertake actuarial reviews of their pension funds and to administer the funds for the benefit of their members.
https://lao.ca.gov/analysis_2007/general_govt/gen_22_anl07.aspx

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

(State safety employees receive higher benefi ts.) The state paid the remainder of the costs, including costs to address unfunded liabilities. Pension benefi ts paid to retired employees were based on the highest pay received during a single year of employment.
https://lao.ca.gov/reports/2010/MOU_Fiscal/MOU_Analysis_12222010_revised.pdf

3rd Quarter 2020 Personal Income Report [EconTax Blog]

Feb 4, 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/620

California State University Core Funding by Source [EdBudget]

Jul 17, 2019 - California State University Core Funding by Source [EdBudget] 8.1% a Includes funding for pensions and retiree health benefits.    b In addition, budget includes $7 million ongoing General Fund to the Department of Social Services for provision of legal services to undocumented students and immigrants at CSU campuses. c In addition, the 2018-19 budget
https://lao.ca.gov/Education/EdBudget/Details/300

California Student Aid Commission Spending Proposals Under Governor’s Budget and May Revision [EdBudget]

May 18, 2025 - 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/958

Districts' Pension Contribution Rates and Amounts [EdBudget]

Mar 4, 2020 - CalSTRS = California State Teachers’ Retirement System. CalPERS = California Public Employees’ Retirement System. 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/349

CalSTRS

Funding Plan Is a Major State Accomplishment. Prior to state action, CalSTRS projected that it would run out of assets in the mid-2040s, an alarming prospect for a pension system. The funding plan aims to fully fund CalSTRS by that time.
https://lao.ca.gov/Education/Teachers/CalSTRS

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

^[PDF] Portable Retirement Security Act of 2005

Thus, at age 55 a 25-year career officer would earn a pension equal to 75 percent of final salary. (The state formula for highway patrol officers is more generous, offering 3 percent of salary at age 50.)
https://lao.ca.gov/ballot/2005/050141.pdf