^[PDF] The 2012-13 Budget: Analysis of the Governor’s Higher Education Proposal

For four of the fiscal years in Figure 3, the state deferred payment of additional CCC costs to the following fiscal year. In those years, the state achieved one-time General Fund savings ranging from $129 million to $340 million.
https://lao.ca.gov/analysis/2012/highered/higher-ed-020812.pdf

The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal [Publication Details]

May 16, 2017 - The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal [Publication Details] The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal Format: HTML Description: As part of his May Revision, the Governor proposes the state borrow $6 billion from the Pooled Money Investment Account (PMIA) to make a one-time payment to reduce state pension liabilities at CalPERS.
https://lao.ca.gov/Publications/Detail/3673

^[PDF] The 2019-20 Budget: Structuring the Budget: Reserves, Debt and Liabilities

Governor’s Proposal to Pay Down Retirement Liabilities Additional State Payments to Pension Systems’ Unfunded Liabilities. The administration proposes that the state make supplemental payments totaling more than $6 billion to reduce CalPERS’ and CalSTRS’ unfunded liabilities.
https://lao.ca.gov/reports/2019/3925/structuring-budget-020519.pdf

^[PDF] CalSTRS-and-Proposition-98

Districts are responsible for determining other (non-pension) compensation items for teachers at the bargaining table.  State? In the past, state has increased its contributions to address unfunded liabilities.
https://lao.ca.gov/handouts/state_admin/2014/CalSTRS-and-Proposition-98-31914.pdf

^[PDF] Recent Proposals for CalSTRS Purchasing Power Benefits

In general, pension commit- ments represent contracts between public entities and public employees, such as teachers. The U.S. and State Constitutions generally prohibit impairment of contracts. Quid Pro Quo Required to Make Changes.
https://lao.ca.gov/handouts/state_admin/2008/CalSTRS_Purchasing_04_07_08.pdf

Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Given the state ’s budget condition, the proposal warrants serious consideration. Collectively, the tax policy changes proposed by the Governor would help address the state ’s budget problem by raising about $400 million in new revenue.
https://lao.ca.gov/LAOEconTax/article/Detail/797

Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Given the state ’s budget condition, the proposal warrants serious consideration. Collectively, the tax policy changes proposed by the Governor would help address the state ’s budget problem by raising about $400 million in new revenue.
https://lao.ca.gov/LAOEconTax/Article/Detail/797

^[PDF] 1983-84 Budget Analysis: Legislative

To limit the growth of the unfunded liability, the PERS also recommended Items 0110-0130 LEGISLATIVE / 3 legislation (1) placing a cap on annual cost-of-living adjustments to mem- bers' pensions, (2) deleting a duplicative, special survivor benefit, and (3) increasing the state General Fund contribution for "normal" costs from 18.8 percent of members' salaries to 21.3 percent.
https://lao.ca.gov/analysis/1983/02_leg_1983.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 7

Retired state employees who are paid by the state to work while also receiving a state pension are called retired annuitants. There are a variety of reasons why departments choose to use retired annuitants.
https://lao.ca.gov/MOU/2013/MOU-BU-7-090313.pdf

The 2015-16 Budget: The Governor's Proposition 2 Proposal [Publication Details]

Mar 25, 2015 - We recommend that the Legislature develop a long-term plan for Proposition 2 and suggest that the Legislature solicit proposals from the administration, state pension systems—including CalPERS, CalSTRS, and the UC Regents—and others concerning the benefits of applying Proposition 2 debt payment funds toward eligible liabilities.
https://lao.ca.gov/Publications/Detail/3226