In Regents of Univ. of Cal. v. Doe (1997) 519 U.S. 425, 429 117 S. Ct. 900, 903, 137 L. Ed. 2d 55, the Supreme Court held that the University of California enjoyed Eleventh Amendment immunity against a breach of contract action even though the federal government had agreed to pay any judgment arising from the action. (Doe, supra, 519 U.S. at pp. 430-431 117 S. Ct. at pp. 904-905.) The court said that, in determining immunity, the relevant factor is "a State's legal liability for judgments against a state agency," not the "formalistic question of ultimate financial liability." (Id., at pp. 430-431, 117 S. Ct. at p. 904.)