BCO 9-4 states: 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 placement of the word “treasurer” in the bold sentence seems to indicate that the person filling this role does not need to be “from their number”. Does this indicate that the treasurer does not need to be a deacon? Are they a member of the board? BCO 9-5 states: 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. Does this have any bearing on the question? Emphasizing the role of treasurer on the higher courts seems to weigh in favor of deacons serving in that role on the local board.