MOU Fiscal Analysis: Bargaining Units 10 (Professional Scientists) and 18 (Psychiatric Technician)

Sep 9, 2025 - Freezes Employee Pension Contributions Through 2026-27. The Public Employees ’ Pension Reform Act of 2013 established a standard that state employees contribute one-half of the normal cost to prefund pension benefits.
https://lao.ca.gov/Publications/Report/5073

California State University Core Funding by Source [EdBudget]

Jul 30, 2025 - California State University Core Funding by Source [EdBudget] a Includes funding for pensions and retiree health benefits. b Includes funds used for student financial aid. c Reflects budgeted enrollment on a full-time equivalent (FTE) basis.
https://lao.ca.gov/Education/EdBudget/Details/990

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - CAAP noted that any adverse financial effects of a DROP affect a pension system in the form of an actuarial loss that results in growth in unfunded liabilities. The state is responsible to pay for any unfunded liabilities associated with the pension benefits it provides state employees.
https://lao.ca.gov/Publications/Report/5066

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

Contributions to CalSTRS [EdBudget]

Feb 6, 2025 - 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
https://lao.ca.gov/Education/EdBudget/Details/930

District Pension Contribution Rates and Amounts [EdBudget]

Feb 6, 2025 - CalSTRS = California State Teachers' Retirement System. CalPERS = California Public Employees’ Retirement System. 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
https://lao.ca.gov/Education/EdBudget/Details/931

K-12 Funding by Source [EdBudget]

Jan 25, 2025 - b Consists primarily of state pension payments on behalf of districts, state debt service on school facility bonds, and non-Proposition 98 funding for the California State Preschool Program. Also includes operational expenses of the California Department of Education and certain other agencies. c Includes $938 million in first-year funding for the arts education program established by Proposition 28 (2022).
https://lao.ca.gov/Education/EdBudget/Details/942

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

Jul 14, 2025 - For example, the state pays a percentage of employees ’ pay to fund pension benefits. During a furlough, the state ’s contributions towards pension benefits is made as a percentage of the reduced salary.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - For example, the state pays a percentag e of employees ’ pay to fund pension benefits. During a furlough, the state ’s contributions towards pension benefits is made as a percentage of the reduced salary.
https://lao.ca.gov/Publications/Report/5058

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