9-1. The office of deacon is set forth in the Scriptures as ordinary and perpetual in the Church. The office is one of sympathy and service, after the example of the Lord Jesus; it expresses also the communion of saints, especially in their helping one another in time of need.
9-2. It is the duty of the deacons to minister to those who are in need, to the sick, to the friendless, and to any who may be in distress. It is their duty also to develop the grace of liberality in the members of the church, to devise effective methods of collecting the gifts of the people, and to distribute these gifts among the objects to which they are contributed. They shall have the care of the property of the congregation, both real and personal, and shall keep in proper repair the church edifice and other buildings belonging to the congregation. In matters of special importance affecting the property of the church, they cannot take final action without the approval of the Session and consent of the congregation.
In the discharge of their duties the deacons are under the supervision and authority of the Session. In a church in which it is impossible for any reason to secure deacons, the duties of the office shall devolve upon the ruling elders.
9-3. To the office of deacon, which is spiritual in nature, shall be chosen men of spiritual character, honest repute, exemplary lives, brotherly spirit, warm sympathies, and sound judgment.
9-4. The deacons of a particular church shall be organized as a Board, of which the pastor shall be an advisory member. The Board shall elect a chairman and a secretary from their number and a treasurer to whom shall be entrusted the funds for the current expenses of the church. It shall meet separately at least once a quarter, and whenever requested by the Session. The Board of each church shall determine the number necessary for a quorum.
The Board shall keep a record of its proceedings, and of all funds and their distribution, and shall submit its minutes to the Session regularly, and at other times upon request of the Session.
It is desirable that the Session and the Board of Deacons meet in joint session once a quarter to confer on matters of common interest.
9-5. Deacons may properly be appointed by the higher courts to serve on committees, especially as treasurers. It is suitable also that they be appointed trustees of any fund held by any of the Church courts. It may also be helpful for the Church courts, when devising plans of church finance, to invite wise and consecrated deacons to their councils.
9-6. The deacons may, with much advantage, hold conference from time to time for the discussion of the interests committed to them. Such conferences may include representatives of churches covering areas of smaller or larger extent. Any actions taken by these conferences shall have only an advisory character.
9-7. It is often expedient that the Session of a church should select and appoint godly men and women of the congregation to assist the deacons in caring for the sick, the widows, the orphans, the prisoners, and others who may be in any distress or need. These assistants to the deacons are not officers of the church (BCO 7-2) and, as such, are not subjects for ordination (BCO 17).
From the The Book of Church Order of the Presbyterian Church in America (Sixth Edition).