From The Book of Church Order of the Presbyterian Church in America
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.