[NRO 1975, T. 4, § 4601 (Sec. 2-601 of the 1987 Code)]
There is created a special account on the books of the City, to be known as the pension account, against which account all pensions paid on and after January 1, 1939, are to be charged.
Such pension account is to be closed at the end of every fiscal year and any surplus returned to the general government account.