K-12 Funding by Source [EdBudget]

Sep 30, 2025 - K-12 Funding by Source [EdBudget]     a Includes $7.6 billion in 2023-24 and $405 million in 2025-26 from the Proposition 98 Reserve. 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.
https://lao.ca.gov/Education/EdBudget/Details/1012

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - In 2013, under the Public Employees’ Pension Reform Act (PEPRA), the state established a standard that state employees would contribute one-half of the normal cost of pension benefits and adopted a new (lower) pension benefit for new state employees.
https://lao.ca.gov/Publications/Report/5047

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

Changes to CSU's Base Funding Over Next Three Years [EdBudget]

May 19, 2025 - Also includes adjustments for retiree health benefits and pension cost increases, as well as additional spending for Capital Fellows, CENIC cost increases, and drug testing devices at campuses. CENIC = Corporation for Education Network Initiatives in California.
https://lao.ca.gov/Education/EdBudget/Details/971

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 27, 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/5060

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

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

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