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’s share of UAO is eliminated, the funding plan dictates that the state ’s supplemental contribution rate would be repealed, at which point the state would contribute only the base rate of 2.017 percent for its share of DB program normal costs.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: 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 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

District Pension Contribution Rates and Amounts [EdBudget]

Feb 14, 2026 - 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/1059

California State University Funding by Source [EdBudget]

Jan 29, 2026 - California State University Funding by Source [EdBudget] a Includes funding for pensions and retiree health benefits. b Includes funds used for student financial aid. c Includes housing fees, parking fees, extended education charges, and fees for other noncore programs. d Consists of State Transportation Fund monies designated for transportation research and workforce development. e Reflects total combined resident and nonresident enrollment.
https://lao.ca.gov/Education/EdBudget/Details/1048

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: 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

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - By both of these measures, the Highway Patrol pension plan is the most volatile of the state ’s pension plans. State Makes Regular SPPs to All State Employee Pension Plans Except Highway Patrol. As mentioned earlier, an SPP is when an employer contributes more than is actuarially required towards a pension plan.
https://lao.ca.gov/Publications/Report/4920

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol) [Publication Details]

Aug 23, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 5 (Highway Patrol). This review is pursuant to Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Detail/4920

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