A fund, to be known as the old fire pension fund–other post employment benefits (OPEB), is hereby created for the purpose of accounting for resources earned or set aside to pay for other post-employment benefit expenses for members of the old fire pension system as well as other associated disbursements. The flow of funds assumption is that restricted revenues are spent on a specific identification basis. [Ord. 4073, 2012; Code 1970 § 3.144.010.]