A. The survivors' benefit fund shall be credited as follows:
(1) The accumulated contributions (annuity savings) of a member who dies in service having survivors eligible for a benefit.
(2) An amount to be determined by the actuary, based on the latest available actuarial reports or information, shall be transferred from the pension accumulation fund at the end of each fiscal year.
(3) Amounts received from the state treasurer for survivor benefits.
B. The survivors' benefit fund shall be charged as follows:
(1) The monthly benefits paid to survivors, excluding any cost-of-living adjustments.
(2) Amounts refunded as provided in R.S. 11:1150(A).