The city recorder and city treasurer are authorized and directed to establish a new account in the general fund known as a revolving account in the general fund, and they are further authorized and directed to set aside and transfer from the emergency account of the general fund to such revolving account the sum of $2,500 which shall be used for cash payments by the city manager in sums less than $100.00 each, in order to meet emergencies and take advantage of cash discounts. (Ord. 4183 §1, 1982; Ord. 2932 §1, 1960).