The 2020-21 Budget: Proposition 2 Debt Payment Proposals [Publication Details]

Mar 10, 2020 - This represents a key and unique opportunity for the state. The Governor offers one strategy to prioritize these funds over the next few years. Notably, the Governor focuses on the state’s share of the unfunded liability for teachers’ pensions.
https://lao.ca.gov/Publications/Detail/4196

Funding for students attending private schools and homeschool. [Ballot]

Sep 27, 2021 - Similar to the state, public schools also make pension contributions that include both of these components. (Most other public school employees also qualify for pensions when they retire, but the state does not fund t hese pensions directly.)
https://lao.ca.gov/BallotAnalysis/Initiative/2021-006

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety) [Publication Details]

Aug 8, 2019 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 7 (Protective Services and Public Safety). Bargaining Unit 7 is represented by the California Statewide Law Enforcement Association (CSLEA). This review is pursuant to Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Detail/4085

2008 Initiative Analysis: The McCauley Public Employee Pension Reform Act

These increases would likely offset all or most of the pension cost savings achieved under this measure. Fiscal Summary The measure would have the following major fiscal effects on the state and local governments: Possible reduction in pension costs for state and local governments, depending on future actions by state and local governments and courts.
https://lao.ca.gov/ballot/2008/080780.aspx

2011 Initiative Analysis: Tax Public Pensions Above $100,000 per Year Act

Proposal New State Tax on Certain CalPERS and CalSTRS Pension Income. This measure amends the State Constitution to institute a new state tax on pension benefits paid to an individual by CalPERS and/or CalSTRS that exceed $100,000 per year.
https://lao.ca.gov/ballot/2011/110519.aspx

^[PDF] Tax Public Pensions Above $100,000 per Year Act

PROPOSAL New State Tax on Certain CalPERS and CalSTRS Pension Income. This measure amends the State Constitution to institute a new state tax on pension benefits paid to an individual by CalPERS and/or CalSTRS that exceed $100,000 per year.
https://lao.ca.gov/ballot/2011/110519.pdf

K-12 Funding by Source [EdBudget]

Jul 28, 2020 - Excludes additional $9.2 billion deferred from 2020-21 to 2021-22. b Consist primarily of state pension payments on behalf of districts, state debt service on school facility bonds, non-Proposition 98 Child Care programs, and operational expenses of the California Department of Education and other state agencies.
https://lao.ca.gov/Education/EdBudget/Details/446

Contributions to CalSTRS [EdBudget]

Aug 18, 2022 - CalSTRS = California State Teachers' Retirement System. 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 | information [at] lao.ca.gov
https://lao.ca.gov/Education/EdBudget/Details/650

^[PDF] The McCauley Public Employee Pension Reform Act

These increases would likely offset all or most of the pension cost savings achieved under this measure. Fiscal Summary The measure would have the following major fiscal effects on the state and local governments: • Possible reduction in pension costs for state and local governments, depend- ing on future actions by state and local governments and courts.
https://lao.ca.gov/ballot/2008/080780.pdf

Retirement costs

May 24, 2012 - We continue to encourage the Legislature to link any state funding for UC ’s pension costs to actual costs. In January, we were provided with information from UC that indicated that its additional costs for pensions in 2012-13 for state General Fund and tuition-funded employees would be about $78  million.
https://lao.ca.gov/Recommendations/Details/478