The parish council elects the parish board, which is responsible for the day-to-day affairs of the parish. Financially, the church is independent of the state budget. The parishes are financed by the taxes paid by their members. The central administration is financed through the contributions of the parishes. The central synod decides yearly the amount of contributions the parishes are required to make. The special status of the Orthodox church is most visible in the administrative processes. The church is required to conform with the general administrative law and the decisions of its bodies may be appealed against in the regional administrative courts. However, the court is limited to reviewing the formal legality of the decision. It may not overturn an ecclesiastical decision on the basis of its unreasonableness. The decisions of the synod of bishops and the central synod are not subject to the oversight of the administrative courts. In contrast, similar legal oversight of private religious communities is pursued by the district courts. Finnish law protects the absolute priest–penitent privilege. A bishop, priest or deacon of the church may not divulge information he has heard during confession or spiritual care. The identity of the sinner may not be revealed for any purpose. However, if the priest hears about a crime that is about to be committed, he is responsible for informing the authorities in such manner that privilege is not endangered. The seat of the Bishop of Kuopio and Karelia is in Kuopio. The current bishop is Metropolitan Arseni. The Diocese of Karelia has 22,000 church members in 12 parishes. The number of priests in the diocese is about 45, and churches and chapels total over 80. The diocese also includes the only Orthodox monasteries in Finland. The Orthodox Church Museum of Finland also operates in Kuopio. The Diocese of Helsinki has the most members, over 28,000. The Diocese of Helsinki is the seat of the archbishop. The diocese is divided into eight parishes, with 50 priests. The main church of the diocese is Uspenski Cathedral in Helsinki. Characteristic to the diocese is the large number of members who have recently immigrated to Finland, especially in the Helsinki parish where several churches also officiate at the service in foreign languages, including Russian, English, Greek and Romanian. The current bishop is Archbishop Leo. He was appointed in 2018. The small Diocese of Oulu has only five parishes, the largest of which is Oulu.