All interest and other earnings on moneys and investments of the Employees Retirement System shall be credited to the Pension Reserve Fund. The Board of Trustees shall, at the end of each fiscal year, allow and credit regular interest on a member's individual balance in the Members Deposit Fund at the beginning of such fiscal year and on the mean assets credited to the Retirement Reserve Fund. The amount of interest so allowed and credited shall be charged to the Pension Reserve Fund.
(1974 Code § 1.234)