California

Summary for year 2015
VariableAll State and Local SystemsAll State SystemsLocal Systems
Market Liability (thousands)$1,898,197,629$1,369,830,016$528,367,613
Value of Assets (thousands)$731,381,481$527,799,788$203,581,693
Market Pension Debt (thousands)$1,166,816,148$842,030,228$324,785,920
Market Funded Ratio38.5%38.5%38.5%
Market Discount Rate2.75%2.75%2.75%
VariableAll State and Local SystemsAll State SystemsLocal Systems
Actuarial Liability (thousands)$1,011,822,303$730,179,271$281,643,032
Actuarial Pension Debt (thousands)$280,440,821$202,379,483$78,061,338
Actuarial Funded Ratio72.3%72.3%72.3%
Assumed Rate of Return7.47%7.47%7.47%
VariableAll State and Local SystemsAll State SystemsLocal Systems
Market Pension Debt/Household$90,629$65,402$25,227
Market Pension Debt/Capita$29,808$21,511$8,297
Market Pension Debt/State General Fund Expenditures10.197.362.84
Market Pension Debt/State Total Expenditures4.513.261.26
Market Pension Debt/State Total General Fund Revenues10.487.562.92
VariableAll State and Local SystemsAll State SystemsLocal Systems
Actuarial Pension Debt/Household$21,783$15,719$6,063
Actuarial Pension Debt/Capita$7,164$5,170$1,994
Actuarial Pension Debt/State General Fund Expenditures2.451.770.68
Actuarial Pension Debt/State Total Expenditures1.080.780.30
Actuarial Pension Debt/State Total General Fund Revenues2.521.820.70