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K-12 Education (870)
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A Review of the CalSTRS Funding Plan: Background

Feb 2, 2016 - Below, we provide key background information on pensions and CalSTRS. For additional background information on pensions, see Appendix 2 of our May 2014 report, Addressing California’s Key Liabilities .
https://lao.ca.gov/Publications/Report/3332

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - To  what extent have Master Plan committee members been given the opportunity to receive technical assistance from multiple state departments when developing recommendations? How has CalHHS ensured that Master Plan committee members have access to input provided by a broad crossection of consumers and their families, given the intent of Chapter  47 that all consumers and their families be served equitably?
https://lao.ca.gov/Publications/Report/5008

CalSTRS Funding Update

Jul 19, 2018 - These actuarial valuations provide an estimate of the system’s assets and liabilities. The valuations show the trajectory of CalSTRS funding over the next few decades given various assumptions about annual returns on investments, inflation, life expectancy, and other factors.
https://lao.ca.gov/Publications/Report/3873

The 2025-26 Budget: Department of Developmental Services [Publication Details]

Mar 5, 2025 - The 2025-26 Budget: Department of Developmental Services [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/5008

A Review of the CalSTRS Funding Plan: Theoretical Investment Gains Have Shifted Unfunded Liabilities to Districts

Feb 2, 2016 - Had less generous benefits been paid to members and had more contributions been made to the investment fund, CalSTRS would have had more assets. The calculation tries to capture these effects. That is, the calculation reflects a fictional investment portfolio that has more assets than CalSTRS’ real world portfolio.
https://lao.ca.gov/Publications/Report/3334

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - The purpose of spike protection is to protect the state budget from needing to sustain inc reases in the guarantee that are the result of temporary revenue spikes. At Key Points, the State Recalculates the Guarantee.  
https://lao.ca.gov/Publications/Report/4940

Narrowing California’s K-12 Student Achievement Gaps

Jan 31, 2020 - On average, African American students missed much more school than other students, with a chronic absenteeism rate about double that of Latino and white students in 2017 ‑18. Similarly, they were suspended at nearly double the rate of Latino and white students.
https://lao.ca.gov/Publications/Report/4144

CalSTRS Funding: An Update

May 5, 2017 - Had less generous benefits been paid to members and had more contributions been made to the investment fund, CalSTRS would have had more assets. In order to estimate what CalSTRS ’ unfunded liabilities would have been in this theoretical situation, the calculation assumes that CalSTRS ’ investment portfolio is larger than it actually is today.
https://lao.ca.gov/Publications/Report/3662

Update on School District Retiree Health Benefits

Sep 25, 2017 - For example, some districts pay most of the cost of providing these benefits, with employees paying a relatively small share. Other districts require larger contributions from their employees. In addition, some districts cover the cost of providing health benefits to family members of their employees, whereas other districts do not provide such coverage.
https://lao.ca.gov/Publications/Report/3704

Overview of Special Education in California

Nov 6, 2019 - State law requires all SELPAs to collect and report certain data related to their members ’ legal compliance. In addition, most SELPAs provide basic support such as in ‑house legal assistance and teacher trainings.
https://lao.ca.gov/Publications/Report/4110