Not less than one hundred twenty (120) days prior to the end of each fiscal year,
the Board of Trustees shall certify to the county the amounts which will become due
and payable during the year next following to the Retirement System. The amounts thus
ascertained shall be included in the budget and when appropriated shall be immediately
transferred to the Retirement System by the Director of Budget and Finance. Any amounts
forfeited by a member who terminates employment before earning a right to a benefit
under the retirement system shall be used to reduce the contributions otherwise payable
by the county to retirement system and may not be used to increase benefits payable
under the retirement system.
