Chapter 3.52
PAYROLL FUND

Sections:

3.52.010    Fund created.

3.52.020    Accounts.

3.52.030    Budget appropriation unnecessary.

3.52.040    Transfers from insolvent funds.

3.52.010 Fund created.

There is created and established a special fund to be known as the “Payroll Fund” into which shall be paid and/or transferred moneys from the various departmental funds of the city and from which warrants may be issued and paid in payment of salaries of officials and employees of the city. (Ord. 685 § 10, 1975).

3.52.020 Accounts.

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. (Ord. 685 § 11, 1975).

3.52.030 Budget appropriation unnecessary.

The payroll fund shall constitute a clearing fund from which all wages and salaries are paid and is not a working fund of the city for other purposes. As such, the payroll fund shall be controlled by budget appropriations to the extent of individual amounts as itemized in the various operating fund budgets of the departments of the city. Accordingly, no separate budget need be made for the payroll fund as such. Expenditures from and reimbursements to the payroll fund shall be accomplished simultaneously so that before expenditures can be made from such fund there must be funds made available by means of a transfer from the operating funds. (Ord. 685 § 12, 1975).

3.52.040 Transfers from insolvent funds.

Transfers from an insolvent fund to the payroll fund shall be by warrant and, upon the warrant being registered in the manner provided by law, such warrant shall be sold by the payroll fund to obtain the moneys with which to pay the respective wages and salaries. The warrant may be sold to any solvent fund of the city, or the same may be sold outside of city funds in the usual manner by the Treasurer-Comptroller. (Ord. 685 § 13, 1975).