The duties belonging to the office of deacon consist of continuing in prayer and supervising the works of Christian mercy among the congregation; acquainting themselves with congregational needs; exhorting members of the congregation to show mercy; gathering and managing the offerings of God's people in Christ's name, and distributing these offerings according to need; and encouraging and comforting with the Word of God those who receive the gifts of Christ's mercy. Needs of those outside the congregation, especially of other believers, should also be considered as resources permit. The deacons shall ordinarily meet every month to transact the business pertaining to their office, and they shall render an account of their work to the Consistory.

– Church Order of the United Reformed Churches in North America, article 15 –