The city manager is authorized to use the funds in the revolving account established in MMC 3.08.010 in case of emergencies and in order to take care of cash discounts with reference to accounts involving less than $100.00. Such payments from the revolving account shall be considered as advances to the various departments of the city, and the same shall be refunded to the revolving account at the time of the payment of the regular monthly bills. (Ord. 2932 §2, 1960).