Pursuant to Revised Code Of Washington 35.21.085, there is created in the treasury of the city a special fund to be known and designated as "claims fund", and to which may be paid monies from time to time from any funds which are available and upon which warrants may be issued and paid in payment of claims against the city for any purpose. The accounts of the city shall be so kept that they shall show the department or departments and the respective amounts for which the warrant is issued and paid. (1973 Code § 3.28.010)