^[PDF] Overview of May Revision Proposals for Higher Education

University of California (Continued) 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E May 16, 2016 Release of Current-Year Funding for Retirement and Enrollment  Background on Retirement Issue  The 2015-16 budget included $96 million (one time) for UC’s unfunded pension liability, contingent upon UC adopting a pensionable salary limit consistent with the
https://lao.ca.gov/reports/2016/3465/may-HE-proposals-051616.pdf

^[PDF] MOU Fiscal Analysis Bargaining Units 9 and 10

Although employee and employer pension contributions to CalPERS are based on the lower pay levels for employees, the PLP would not reduce the amount of fi nal compensation used to determine employee pension benefi t levels.
https://lao.ca.gov/reports/2011/MOU_Fiscal/MOU_BU_9_10_040111.pdf

The State Appropriations Limit

Apr 21, 2021 - The Constitution defines this exclusion as: “appropriations required to pay the cost of interest and redemption charges ... on indebtedness existing or legally authorized as of January 1, 1979, or on bonded indebtedness thereafter approved according to law by a vote of the electors... ” In implementing legislation, the Legislature chose not to include some outstanding debt that existed in 1979 —such as unfunded pension liabilities —as an exemption under  this  language.
https://lao.ca.gov/Publications/Report/4416

Budgeted contributions to CalSTRS in 2010-11.

Jun 4, 2010 - The state, districts, and teachers and school administrators each make contributions to  CalSTRS to support statutorily prescribed pension benefits for certificated employees of school and community college districts.
https://lao.ca.gov/Recommendations/Details/235

Budgeted contributions to CalSTRS in 2010-11.

Jun 4, 2010 - The state, districts, and teachers and school administrators each make contributions to  CalSTRS to support statutorily prescribed pension benefits for certificated employees of school and community college districts.
https://lao.ca.gov/Recommendations/Details/230

Districts' Pension Contribution Rates and Costs [EdBudget]

Jul 6, 2018 - Districts' Pension Contribution Rates and Costs [EdBudget] 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/Education/EdBudget/Details/156

^[PDF] Supplemental Pension Payments and Deferrals

Supplemental Pension Payments and Deferrals Senate Budget and Fiscal Review Subcommittee No. 4 On State Administration and General Government Hon. Maria Elena Durazo, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Supplemental Pension Payments and Deferrals M A R C H 2 8 , 2 0 1 9 Text Margins Left align medium
https://lao.ca.gov/handouts/state_admin/2019/Pension-Payments-Deferrals-032819.pdf

^[PDF] Questions and Answers: California's First Retiree Health Valuation

In the past, unfunded liabilities have been discussed primarily in the context of public pension systems. The average public pension sys‑ tem in California has enough assets on hand to cover about 88 percent of its estimated liabilities for future pension benefits earned to date by cur‑ rent and past employees.
https://lao.ca.gov/2007/ret_health_val/ret_health_val_050907.pdf

The 2025-26 Budget: Community College Facilities

Mar 18, 2025 - State Often Pays Portion of Academic Facility Project Costs. Academic facilities are eligible for state support. The state and districts often share the cost of academic capital outlay projects. Though the share of costs varies among projects, the state commonly covers about half of the cost, with the district covering the rest using local funds.
https://lao.ca.gov/Publications/Report/5017

The State's Retirement Systems: Fiscal Issues for 1993-94 [Publication Details]

Mar 1, 1993 - The State's Retirement Systems: Fiscal Issues for 1993-94 [Publication Details] The State's Retirement Systems: Fiscal Issues for 1993-94 Format: PDF Description: In the November 1992 election, the voters approved Proposition 162—the California Pension Protection Act of 1992.
https://lao.ca.gov/Publications/Detail/1949