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Like many local governments in California, the City contracts with the California Public Employees’ Retirement System (“CalPERS”) to provide pension benefits for retirees. The City makes annual required contributions to CalPERS that are based on a variety of assumptions including, but not limited to, rates of return on pooled investments managed by CalPERS. The difference between the sum of the City’s annual required contributions and the total projected cost of earned pension benefits is referred to as the City’s unfunded accrued liability.
CalPERS produces an annual valuation report for each city’s pension plans based on information available as of June 30 of the preceding year. The valuation reports include the annual required contributions for the coming fiscal year, a projection of the annual required contributions for the following fiscal year, calculations of plan funded/unfunded status, and related information. Current and prior valuation reports are available at City Hall and on the CalPERS website.
State law (California Government Code Section 6270.5) requires that the City disclose annually certain software applications and computer systems that are original sources of data for the collection, storage, exchange, and analysis of information for multiple departments and/or information collected about the public. The most recent disclosure is presented in the catalog of enterprise systems available below.
Catalog of Enterprise Systems (September 28, 2023)