The 2026-27 Budget: California State University

Feb 24, 2026 - Pension Contribution Rates Have Remained Relatively Flat in Recent Years. CalPERS additionally administers pension benefits for CSU and most other state employees. The CalPERS Board sets employer contribution rates for pensions as a percentage of payroll.
https://lao.ca.gov/Publications/Report/5142

The 2026-27 Budget: University of California

Feb 26, 2026 - Rising Pension Costs Are Due to Both Workforce Expansion and Rate Increases. Whereas many state employees participate in the California Public Employees ’ Retirement System or the California State Teachers ’ Retirement System, UC employees participate in the University of California Retirement Plan (UCRP).
https://lao.ca.gov/Publications/Report/5143

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - Because employer contribution rates for these two systems are set by their respective state boards, all community college districts statewide are subject to the same rates. Districts ’ pension costs have generally been increasing over time.
https://lao.ca.gov/Publications/Report/5150

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - Base increases help the segments with their core operating costs —notably employee salaries; health benefits; pensions; and non ‑personnel costs, including debt service, utilities, equipment, and  supplies.
https://lao.ca.gov/Publications/Report/5112

The 2024-25 Budget: California State University

Feb 15, 2024 - CSU Is Directly Responsible for Certain Pension Costs. The California Public Employees’ Retirement System (CalPERS) administers pension benefits for CSU and most other state employees. The CalPERS Board sets employer contribution rates for pensions as a percentage of payroll.
https://lao.ca.gov/Publications/Report/4842

The 2025-26 Budget: Higher Education Overview

Feb 6, 2025 - All three segments also are projecting higher pension and health care costs in 2025 ‑26. (The state, however, directly pays a small share of community college pension costs, a large share of CSU pension costs, and all of CSU retiree health care costs.)
https://lao.ca.gov/Publications/Report/4957

An Analysis of University Cash Management Issues

Nov 10, 2020 - UC Has Been Borrowing to Make Pension Contributions. In addition to shifting funds into its long-term investment account, UC has borrowed funds internally from its short-term investment account and externally using bonds to help make its annual pension contributions.
https://lao.ca.gov/Publications/Report/4293

The 2020-21 Budget: Analyzing UC and CSU Cost Pressures [Publication Details]

Dec 18, 2019 - California operates two public university systems: (1) the University of California (UC), consisting of 10 campuses, and (2) the California State University (CSU), consisting of 23 campuses. The Legislature faces many pressures to increase funding for UC and CSU in 2020‑21.
https://lao.ca.gov/Publications/Detail/4127

The 2020-21 Budget: Analyzing UC and CSU Cost Pressures

Dec 18, 2019 - For employee benefit cost increases, we projected growth based upon recent state actuarial assumptions regarding pension contribution rates and health premium increases. Using different assumptions than we made would result in a different estimate of the state ’s operating surplus.
https://lao.ca.gov/Publications/Report/4127

The 2026-27 Budget: California State University [Publication Details]

Feb 24, 2026 - The 2026-27 Budget: California State University [Publication Details] Description: In this brief, we review key funding and spending trends at the California State University (CSU), then analyze the Governor’s budget proposals relating to CSU’s core operations and enrollment.
https://lao.ca.gov/Publications/Detail/5142