own property in Toronto. The mayor of Toronto, currently John Tory, serves as the political head of the City of Toronto. The council is the only power able to enact Toronto laws, known as by-laws, which govern the actions of the corporation and/or matters within its jurisdiction, such as administration of the Canadian Criminal Code within its borders. It also forms several committees, including the Board of Health and "Community Councils", which hear matters relating to narrower, district issues, such as building permits and developments requiring changes to zoning by-laws. Community Council decisions, as well as those of the mayor, must be approved by the city council at regular sessions. Toronto Public Service The Toronto Public Service is responsible for providing politically neutral advice to council, and delivering services to the City's residents. As of March 2022, there were nearly 40,000 active employees. The city manager (formerly the chief administrative officer), who reports to the mayor and the council, is the administrative head of the City of Toronto. While the city manager and public service are ultimately accountable to the council, the council may not give specific direction to public servants, and members of the council do not manage the day-to-day operations of the city. The following senior staff report to the city manager: Four deputy city managers (including one as chief financial officer and treasurer), each responsible for a service cluster Heads of divisions including general managers, executive directors and directors are responsible to the city manager through the deputy city manager of their respective cluster Chief of staff Chief communications officer and directors of executive administration, governance and corporate strategy, Toronto Office of Partnerships, Intergovernmental and Agency Relations, and the Civic Innovation Office are responsible to the city manager through the chief of staff Chief people officer Manager of the Indigenous Affairs Office City officials reporting directly to the council: Auditor general Integrity commissioner Lobbyists registrar Ombudsman The following officials report to the council for statutory purposes, but to the city manager for administrative purposes: City clerk City solicitor Medical officer of health (through the Board of Health) Finances The City of Toronto represents the fifth-largest municipal government in North America. It has two budgets: the operating budget, which is the cost of operating programs, services, and the cost of governing; and the capital budget, which covers the cost of building and the upkeep of infrastructure. The City's