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An advance made under the provisions of ACC 2.54.040 through 2.54.130 shall be considered as having been made to such officer or employee to be expended by them as an agent of the city for the city’s purposes only and specifically to defray necessary costs while performing their official duty. No such advance shall be considered as a personal loan to such officer or employee and any expenditure thereof other than for official business purposes shall be considered a misappropriation of public funds. (1957 code § 1.21.040.)