California

Summary for year 2015
VariableAll State and Local SystemsAll State SystemsLocal Systems
Market Liability (thousands)$1,927,103,613$1,386,830,063$540,273,549
Value of Assets (thousands)$733,007,229$527,504,829$205,502,400
Market Pension Debt (thousands)$1,194,096,384$859,325,234$334,771,149
Market Funded Ratio38.0%38.0%38.0%
Market Discount Rate2.75%2.75%2.75%
VariableAll State and Local SystemsAll State SystemsLocal Systems
Actuarial Liability (thousands)$1,026,274,374$738,553,000$287,721,374
Actuarial Pension Debt (thousands)$293,267,145$211,048,171$82,218,974
Actuarial Funded Ratio71.4%71.4%71.4%
Assumed Rate of Return7.48%7.48%7.48%
VariableAll State and Local SystemsAll State SystemsLocal Systems
Market Pension Debt/Household$92,748$66,746$26,002
Market Pension Debt/Capita$30,505$21,952$8,552
Market Pension Debt/State General Fund Expenditures10.437.512.92
Market Pension Debt/State Total Expenditures4.623.321.29
Market Pension Debt/State Total General Fund Revenues10.737.723.01
VariableAll State and Local SystemsAll State SystemsLocal Systems
Actuarial Pension Debt/Household$22,779$16,393$6,386
Actuarial Pension Debt/Capita$7,492$5,391$2,100
Actuarial Pension Debt/State General Fund Expenditures2.561.840.72
Actuarial Pension Debt/State Total Expenditures1.130.820.32
Actuarial Pension Debt/State Total General Fund Revenues2.631.900.74