Notwithstanding Section 13903, a district board may adopt a resolution ordering the establishment of a petty cash fund to pay small bills directly. The resolution shall designate all of the following:
(a)
The maximum amount of the fund, not to exceed five hundred dollars ($500).
(b)
The purposes for which the fund may be spent.
(c)
The officer or employee who is authorized to spend the fund and who will account for it.
(d)
The officer or employee who is authorized to draw a warrant on the district treasury to establish the fund and who is authorized to draw additional warrants to reimburse the fund. Each warrant drawn to reimburse the fund shall contain an itemized account of expenditures.