The town manager may, with the approval of the board of commissioners, consolidate any two (2) or more of the positions of the town clerk, town tax collector, and town accountant, or may assign the functions of any one (1) or more of these positions to the holder or holders of any other of these positions. The town manager may also, with the approval of the board of commissioners, himself perform all or any part of the functions of any of the named officers, in lieu of appointing other persons to perform the same.