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).