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manager, either publicly or privately. HIST: 1949 c 119 s 82; Z973 c 123 art 2 s 1 subd 2; 1986 c 444 ==412.671 412.671 Creation of departments; divisions and bureaus. The council may create such departments, divisions, and bureaus for the administration of the affairs of the city as may seem necessary, and from time to time may alter their powers and organization. It may, in conjunction with the manager, prepare a complete administrative code for the city and enact it in the form of an ordinance, which may be amended from time to time by ordinance. HIST: 1949 c 119 s 83; 1973 c 123 art 2 s 1 subd 2 ==412.681 412.681 Officers are under manager; may be combined or abolished. There shall be a clerk, a treasurer, and such other officers subordinate to the manager as the council may create by ordinance. The clerk shall be subject to the direction of the manager and shall have such du�ies in connection with the keeping of the public records, the custody and disbursement of the public funds, and the general administration of the city's affairs as shall be ordained by the council. The clerk may be designated to act as secretary of the council. The treasurer shall have the powers and perform the duties imposed upon treasurers under the laws relating to cities generally. The council may by ordinance abolish oifices which have been created by ordinance and it may combine the duties of various offices as it may deem fit. The council may provide for the performance by the manager of the duties of any officer except the treasurer. HIST: 1949 c 119 s 84; 1955 c 867 s 6; 1973 c 123 art 2 s 1 subd 2; 1986 c 444 ==912.691 412.691 Manager is purchasing agent; audit and approval. The manager shall be the chief purchasinq agent of the city. All purchases for the city and all contracts shall be made or let by the manager when the amount of the purchase or contract does not exceed $15,000 unless a lower limit is provided by the city council; but all claims resulting �herefrom shall be audited and approved by the council as provided in section 412.271. All other purchases shall be made and all other contracts let by the council after the recommendation of the manager has first been obtained. All contracts, bonds and instruments of every kind to which the city is a party shall be signed by the mayor and the manager on behalf of the city and shall be executed in the name of the city. HIST: 1949 c 119 s 85; 1959 c 526 s 1; 1973 c 123 art 2 s 1 subd 2; 1992 c 380 s 3 14