The work of the board of deacons is a spiritual service and is administrative. The board does not have legislative or judicial powers. In the absence of deacons their ministries of mercy and stewardship are included in the responsibilities of the elders.
Web transcription of the official 2026 PDF, with links (Crown & Covenant Publications), or the unchanged file. Where they differ, the PDF governs.Transcribed from the official 2026 PDF, with links (or the unchanged file). Where they differ, the PDF governs.
Contents
Chapter 5. The Board of Deacons
The deacons shall organize as a board, choosing a chairman and secretary from their own membership, and also a treasurer. When deemed prudent the deacon board may ask session to appoint a communicant member of the congregation to serve as the treasurer. The deacons shall meet at stated intervals and shall open and close their meetings with prayer. Adequate records of these meetings should be recorded.
The duties of the board of deacons include: a. Maintaining an active ministry of mercy. There should be a mercy fund for the relief of needy persons, both within the congregation and outside of it, whether Christian or non-Christian. The mercy fund may be supplied by voluntary gifts above the regular offering and may be kept in a separate account. Session may assign other tasks that relate to the ministry of mercy. b. Overseeing the finances of the congregation. This includes receiving the offerings and other income and keeping an accurate record of all contributions. It also includes the responsibility of insuring that the financial obligations of the congregation are met, and that periodic financial reports are made to the session and the congregation. Financial policies and the development of stewardship should be the responsibility of the session. Under the direction of the session, the deacons should oversee a proposed budget for congregational approval providing for the needs and responsibilities of the congregation including an adequate salary for the pastor and other employees. The deacons should make the congregation aware of and encourage giving to other works of the church as reflected in the missions and ministries of presbytery and Synod. Once the congregation has had the opportunity to give input into the budget and to indicate congregational approval, it is the responsibility of the session to adopt the budget. c. The deacons should oversee the maintenance and repair of the property of the congregation. Large financial outlay, not included in the annual budget, shall be submitted to the congregation for approval.