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The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - Accordingly, the state annually makes supplemental pension payments from the General Fund towards the state ’s pension unfunded liabilities. Proposition 2 Proposition   2 Contains Annual Debt Payment Requirement.
https://lao.ca.gov/Publications/Report/4887

The 2024-25 Budget: Proposition 2 Debt Payment Proposals [Publication Details]

Mar 20, 2024 - This report evaluates the Governor’s Proposition 2-related debt and liabilities payment proposals.
https://lao.ca.gov/Publications/Detail/4887

Rethinking California's Reserve Policy

Apr 10, 2025 - We Use Simulation ‑Based Tools Similar to Those Used to Analyze Pensions and Insurance. The state ’s reserve policy should hold up not just for a few years or even a couple of decades, but over many economic cycles.
https://lao.ca.gov/Publications/Report/5028

The 2019-20 Budget: California Spending Plan—Debt Liabilities

Oct 17, 2019 - Pensions. Between the two pension systems, the state ’s pension unfunded liabilities are estimated to total $93.1  billion ($59.7  billion at CalPERS for state employee pensions and $33.4  billion at CalSTRS for teachers ’ pensions).
https://lao.ca.gov/Publications/Report/4106

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - Introduction On May 14, 2025, Governor Newsom presented a revised state budget proposal to the Legislature. This annual proposed revised budget is referred to as the May Revision. In this brief, we provide a summary of and comments on this revised budget, focusing on the Governor ’s proposals for and the overall condition of the state General Fund —the budget ’s main operating account.
https://lao.ca.gov/Publications/Report/5044

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - On May 14, 2025, Governor Newsom presented a revised state budget proposal to the Legislature. This annual proposed revised budget is referred to as the May Revision. In this brief, we provide a summary of and comments on the Governor’s revised budget, focusing on Governor’s proposals for and the overall condition of the state General Fund—the budget’s main operating account.
https://lao.ca.gov/Publications/Report/5044/1

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - On May 14, 2025, Governor Newsom presented a revised state budget proposal to the Legislature. This annual proposed revised budget is referred to as the May Revision. In this brief, we provide a summary of and comments on the Governor’s revised budget, focusing on Governor’s proposals for and the overall condition of the state General Fund—the budget’s main operating account.
https://lao.ca.gov/Publications/Report/5044/2

The 2025-26 Budget: Initial Comments on the Governor's May Revision [Publication Details]

May 17, 2025 - On May 14, 2025, Governor Newsom presented a revised state budget proposal to the Legislature. This annual proposed revised budget is referred to as the May Revision. In this brief, we provide a summary of and comments on the Governor’s revised budget, focusing on Governor’s proposals for and the overall condition of the state General Fund—the budget’s main operating account.
https://lao.ca.gov/Publications/Detail/5044

The 2024-25 Budget: Overview of the Governor's Budget

Jan 13, 2024 - For example, major categories of cost shifts in the Governor’s budget include proposals to: defer one month of state employee payroll from June to July, which results in $1.6 billion in one‑time savings; redirect a $1.3 billion supplemental pension payment made under the requirements of Proposition 2 for actuarially required contributions to the California Public Employee Retirement System, and $1.2 billion in special fund loans.
https://lao.ca.gov/Publications/Report/4825

The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

Apr 4, 2018 - Retirement Liabilities State Pensions Funded From Three Sources. The state provides pension benefits to retired state and California State University employees through the CalPERS pension system. CalPERS pensions are funded from three sources: investment gains, employer contributions, and employee contributions.
https://lao.ca.gov/Publications/Report/3797