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�'�� RRTW1� ROSZAK MALONEY ! Mr. Neal Beets September20,2004 Page 2 of 5 they should be interpreted in conjunction with one anotherand with other relevant statutes, i.e, sections412.691 and �71.382. s1_ �• �.L ! � Section 412.691 states that a city manager is the chief purchasing agent for a city and grants the manager authority to make all purchases for a city that are under $20,000, unless the city council sets a lower limit. The Roseville City Council has set the limit at $S,Q00.� Section 412.691 requires that all claims resulting from purchases by the city manager be audited and approved by the city aouncil as required in Minnesota Statute Section4l 2,271. We believe that the designation of the City Manager as the "chief purchasing agent indicatesthat the Manager may delegate the statutorypurchasingauthority to subordinates. Minnesota Statute � �1,� Section 412,271 is entitled "Disbursements." It has two subdivisions that are relevant in addressing the question addressed in this letter. Subdivision 1��section412.271 has two provisions; the first is that a disbursementof funds can only be made when an order is drawn by the mayor and clerk (Manager) upon the treasurer (Finance Director) and the second is that all orders have to first be audited and allowed (approved) by the council unless, among other reasons, the requirements of subdivision 8 are met. Subdivision 8, allows a city council to delegate to a city administrative official the council's authority to pay certain claims. While subdivision 8 clearly means that certain claims do not have to be approved by the city council before pa�ment, it appears to conflict with the requirement that the mayor and manager jointly draw an order on the finance director to pay a claim. This apparent conflict is resolved by the fact that subdivision 1 was enacted in 1949 and subdivision8 was enacted in 1993. Under the rules of statutory interpretation, when two provisions of a law conflict, the most recently adopted provision pre�aila� Therefore, a delegation by a city council under subdivision 8 allows � city administrative official to individually authorize payment of a claim against the city without council approval as might be indicated in subdivision 1, but subj ect to council review as discussed below. The requiremants for a delegation under subdivision 8 are a resolution authorizing the paymentof claims th�t meet the standards establishedby the council, that the city have internal accountingand administrative control procedures, including frequent review by the council, and that the city has � annual audited financial statement. In addition, a list of claims paid under the delegation � be presented for the council's information at the next regular meeting after the payment. a Roseville City Code �[RQ,�d. � Miva. Stat. 8645.26, subd, 2.