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manager, prepare a complete administrative code for the city and enact it in <br />the form of an ordinance, which may be amended from time to time by <br />ordinance. <br />412.681 Officers are under manager; may be combined or abolished. There <br />shall be a clerk, a treasurer, and such other officers subordinate to the <br />manager as the council may create by ordinance. The clerk shall be subject <br />to the direction of the manager and shall have such duties in connection <br />with the keeping of the public records, the custody and disbursement of the <br />public funds, and the general administration of the city's affairs as shall <br />be ordained by the council. The clerk may be designated to act as secretary <br />of the council. The treasurer shall have the powers and perform the duties <br />imposed upon treasurers under the laws relating to cities generally. The <br />council may by ordinance abolish offices which have been created by <br />ordinance and it may combine the duties of various offices as it may deem <br />fit. The council may provide for the performance by the manager of the <br />duties of any officer except the treasurer. <br />412.691 Manager is purchasing agent; audit and approval. The manager shall <br />be the chief purchasing agent of the city. All purchases for the city and <br />all contracts shall be made or let by the manager when the amount of the <br />purchase or contract does not exceed $15,000 unless a lower limit is <br />provided by the city council; but all claims resulting therefrom shall be <br />audited and approved by the council as provided in section 412.271. All <br />other purchases shall be made and all other contracts let by the council <br />after the recommendation of the manager has first been obtained. All <br />contracts, bonds and instruments of every kind to which the city is a party <br />shall be signed by the mayor and the manager on behalf of the city and shall <br />be executed in the name of the city. <br />412.701 Budgeting. The manager shall prepare the estimates for the annual <br />budget. The budget shall be by funds and shall include all the funds of the <br />city, except the funds made up of proceeds of bond issues, utility funds, <br />and special assessment funds, and may include any of such funds at the <br />discretion of the council. The estimates of expenditures for each fund <br />budgeted shall be arranged for each department or division of the city under <br />the following heads: (1) ordinary expenses (for operation, maintenance, and <br />repairs); (2) payment of principal and interest on bonds and other fixed <br />charges; (3) capital outlays (for new construction, new equipment, and all <br />improvements of a lasting character). Ordinary expenses shall be subdivided <br />into: (a) salaries and wages, with a list of all salaried offices and <br />positions, including the salary allowance and the number of persons holding <br />each; (b) other expenses, with sufficient detail to be readily understood. <br />All increases and decreases shall be clearly shown. In parallel columns <br />shall be added the amounts granted and the amounts expended under similar <br />heads for the past two completed fiscal years and the current fiscal year, <br />actual to date and estimated for the balance of the year. In addition to the <br />estimates of expenditures, the budget shall include for each budgeted fund a <br />statement of the revenues which have accrued for the past two completed <br />fiscal years with the amount collected and the uncollected balances together <br />with the same information, based in so far as necessary on estimates, for <br />the current fiscal year, and an estimate of the revenues for the ensuing <br />fiscal year. The statement of revenues for each year shall specify the <br />following items: sums derived from (a) taxation, (b) fees, (c) fines, (d) <br />interest, (e) miscellaneous, not included in the foregoing, (f) sales and <br />rentals, (g) earnings of public utilities and other public service <br />enterprises, (h) special assessments, and (i) sales of bonds and other <br />obligations. Such estimates shall be printed or typewritten and there shall <br />be sufficient copies for each member of the council, for the manager, for <br />the clerk, and three, at least, to be posted in public places in the city. <br />The estimates shall be submitted to the council and shall be made public. <br />The manager may submit with the estimates such explanatory statement or <br />statements as the manager may deem necessary, and during the first three <br />years of operation under Optional Plan B the manager shall be authorized to <br />interpret the requirements of this section as requiring only such <br />comparisons of the city's finances with those of the previous government of <br />the city as may be feasible and pertinent. <br />412.711 Consideration of budget; tax levy. The budget shall be the principal <br />item of business at a regular monthly meeting of the council and the council <br />shall hold adjourned meetings from time to time until all the estimates have <br />been considered. The meetings shall be so conducted as to give interested <br />citizens a reasonable opportunity to be heard. The budget estimates shall be <br />read in full and the manager shall explain the various items thereof as <br />fully as may be deemed necessary by the council. The annual budget finally <br />