There is created and established a separate fund to be known as a “cemetery fund” for the purpose of depositing therein all revenues received in the operation of the cemetery of the city, except such revenues as are covered in ACC 3.04.090. The cemetery fund shall be a fund separate and apart from any and all other funds and shall be set up and operated by the finance director of the city, and said funds shall be used to pay all expenses incurred in the operation and maintenance of the Auburn cemetery. All revenues from the operation of the cemetery of the city are to be deposited into the fund and all expenses itemized in the cemetery section of the budget for the city are to be paid out of the cemetery fund. (1957 code § 1.36.020.)