Chapter 3.08


3.08.010  Payroll fund created.

3.08.020  Accounts.

3.08.030  Transfers.

3.08.040  Payroll fund – Purpose.

Legislative history: Ord. 83-21.

3.08.010 Payroll fund created.

There is hereby created and established a special fund to be known as the "payroll fund" into which shall be paid and/or transferred monies from the various departmental funds of the city and from which warrants may be drawn and cashed for the purpose of paying any monies due city employees for salaries and wages.

3.08.020 Accounts.

The accounts of the city shall be so kept that they shall show the department or departments chargeable and the respective amounts for which each warrant is issued in payment of salaries or wages.

3.08.030 Transfers.

Transfers from an insolvent fund to the claims 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 monies 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 city treasurer.

3.08.040 Payroll fund – Purpose.

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.