Pursuant to the provisions of RCW 35.21.085 and in accordance therewith, there is created a special fund for the city to be called the payrolls fund. Moneys may be placed in the payrolls fund from time to time as directed by the city council from any funds available and upon which warrants are authorized to be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages. The accounts of the city shall be so kept that they shall show the department or departments and amounts to which the payment is properly chargeable. [Code 1980 at § 1.20.380].