Pursuant to the provisions of RCW 35.21.085, and in accordance therewith, there is created a special fund for the city to be designated the claims fund, into which may be paid moneys from time to time from any funds which are available and upon which warrants are authorized to be issued by the city and paid in payment of claims against the city, for any purpose. It is provided that the accounts of the city shall be so kept that they shall show the department or departments and the respective amounts for which any such warrant is issued and paid. [Code 1980 at § 1.20.390].