There is created for the city a special fund to be designated as “payroll fund” into which moneys may be placed from time to time by resolution of the city council from any funds available and upon which warrants may be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages. (Ord. 596 § 1, 1977).

The accounts of the city shall be kept so that they show the department or departments to which the payments are properly chargeable. (Ord. 596 § 2, 1977).