Most large organizations have an organizational chart. These show various levels and departments, and who has control over each of them.
Every September, the Town Council organizes and (re)appoints the Town Manager, Treasurer, Chief of Police, Clerk of Council and the Town Attorney. The Mayor, with input from council members and staff, makes all appointments to committees, commissions and boards.
As the town has evolved and grown (remembering it has only seen two town managers in its history), all employees and council appointees actually report to the town manager. Looking at how the Town Charter depicts it, this would be an example of the town's organizational chart.
Notice in this chart who is at the top. Christiansburg residents and licensed business operators. This is because voters determine who serves on council. Even though the Mayor regularly intones "Pay the bills, Mr. Terpenny," it is actually these two groups -- town residents and licensed business operators -- who pay the bills.
Council determines who fills five key roles and sits on commissions or committees. This in turn determines who is spending tax money.
This chart does not show how many managers, superintendents, supervisors or directors there are in each department, nor the number of employees there are in each area or overall. This chart does not show the volume or scope of work performed in each department, inventory of equipment or utility costs, accountability, debt, or wages and benefit costs. The chart doesn't show where offices are located, how much space is needed or used, or what the operational costs are for all personnel.
Most of that stuff is found in the budget (but not the number of employees in each department). Like the federal, state and county government, the budget is something council should be focusing on now.
Think about who is making the decisions that determine what expenses will be incurred, and why. Think about how these expenses are paid for. Think about how this affects your home and your wallet, or how you define quality of life as a Christiansburg resident or business.