The 2019-20 Budget: The Governor’s Proposed Supplemental Pension Payment to CalPERS

Mar 4, 2019 - State Makes Annual Pension Contributions. The state provides pension benefits to retired state employees through the California Public Employees ’ Retirement System (CalPERS) pension system. CalPERS state pensions are funded by three sources: investment gains, employer contributions from the state, and employee contributions.
https://lao.ca.gov/Publications/Report/3957

Strengthening the CalSTRS Funding Plan

Mar 10, 2021 - Appendix Glossary of Key Terms Related to Pension Funds Throughout this report, we refer to terms commonly used when describing pension funds. We define those key terms here, in reference to the California State Teachers ’ Retirement System (CalSTRS).
https://lao.ca.gov/Publications/Report/4400

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Across all of the agreements, the budget assumes that these agreements reduce state departmental costs by $750 million ($370 million General Fund). Agreements Shift General Fund Costs From Retiree Health Prefunding to Pension Liabilities.
https://lao.ca.gov/Publications/Report/5081

The 2014-15 Budget: State Worker Salary, Health Benefit, and Pension Costs - The 2014-15 Budget: State Worker Salary, Health Benefit, and Pension Costs [Video]

The 2014-15 Budget: State Worker Salary, Health Benefit, and Pension Costs - The 2014-15 Budget: State Worker Salary, Health Benefit, and Pension Costs [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video The 2014-15 Budget: State Worker Salary,
https://lao.ca.gov/Videos/Player?playlistId=70

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - This amount includes $626  million from 150  state entities that must report DVBE participation under state law (such as state government departments and agencies, which OSDS refers to as “mandatory reporters ”), and $117  million from 31 state entities that report voluntarily (such as universities, departments headed by constitutional officers and other independent state entities).
https://lao.ca.gov/Publications/Report/5095

Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal - Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal [Video]

Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal - Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Public Pension and Retiree Health Benefits:
https://lao.ca.gov/Videos/Player?playlistId=49

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.
https://lao.ca.gov/Publications/Detail/5081

The 2025-26 Budget: The California State Payroll System IT Project [Publication Details]

Mar 7, 2025 - The 2025-26 Budget: The California State Payroll System IT Project [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/5011

The 2025-26 Budget: The California State Payroll System IT Project

Mar 7, 2025 - These aging systems make it difficult for the state to, for example, change how state employee payroll is calculated and disbursed based on updates to federal and state law. For over two decades, SCO —which is responsible for issuing pay to the state workforce —has led state efforts to plan, develop, and implement a new state payroll system.
https://lao.ca.gov/Publications/Report/5011

The 2025-26 Budget: Business, Consumer Services and Housing Agency Reorganization

Feb 25, 2025 - Figure 1 California ’s Seven State Agencies Vary in Size 2024 ‑25 Enacted Budget (Dollars in Thousands) State Agency Business, Consumer Services and Housing 3,443,387 161,995 a State funds include General Fund, special funds, and bond funds.
https://lao.ca.gov/Publications/Report/4987