Results from the past 5 years


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Update on the Progress of the CalSTRS Funding Plan

Nov 18, 2021 - State ’s Required Contribution Rate Also Projected to Decrease Significantly. Once the state ’s share of UAO is eliminated, the funding plan dictates that the state ’s supplemental contribution rate would be repealed, at which point the state would contribute only the base rate of 2.017 percent for its share of DB program normal costs.
https://lao.ca.gov/Publications/Report/4475

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Beyond these base increases, UC receives $61  million to complete implementation of the nonresident enrollment replacement plan and CSU receives $91  million for health care and certain pension cost increases.
https://lao.ca.gov/Publications/Report/5197

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

California State University Core Funding by Source [EdBudget]

Aug 6, 2026 - California State University Core Funding by Source [EdBudget] a Includes funding for pensions and retiree health benefits. b Reflects CSU data. Includes funds used for student financial aid. c Reflects enrollment on a full-time equivalent (FTE) basis.
https://lao.ca.gov/Education/EdBudget/Details/1113

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

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Under the Public Employees ’ Pension Reform Act of 2013 (PEPRA), the state has a standard that state employees pay one-half of the normal cost of their pension benefit and the state pays one-half of the normal cost.
https://lao.ca.gov/Publications/Report/4800

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Report/5197/1

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Because the state pays for the MCS program in arrears, the $268 million in associated savings will not be realized until 2027 ‑28. CDCR = California Department of Corrections and Rehabilitation; FTB = Franchise Tax Board; UIS = unsatisfactory immigration status; Preschool = State Preschool; CDCR = California Department of Corrections and Rehabilitation; DOJ = Department of Justice; and IHSS = In ‑Home Supportive Services.
https://lao.ca.gov/Publications/Report/5197/2

The 2026-27 Budget: Overview of the Spending Plan [Publication Details]

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Detail/5197

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