Section 26. DEPARTMENTS MAY BE CONSOLIDATED, ETC.
   The Board of Commissioners may abolish or consolidate such offices and departments as it may deem to the best interest of the city, and may divide the administration of any such departments as it may deem advisable; create new departments and may discontinue any offices or departments at its discretion, except as to the offices of City Manager and City Comptroller.
(Adopted May 8, 1923)