or elected member of the presbytery as moderator with the concurrence of the local church session. The moderator presides over the session as first among equals and also serves as a "liturgical" bishop over the ordination and installation of elders and deacons within a particular congregation. The session guides and directs the ministry of the local church, including almost all spiritual and fiduciary leadership. The congregation as a whole has only the responsibility to vote on: 1) the call of the pastor (subject to presbytery approval) and the terms of call (the church's provision for compensating and caring for the pastor); 2) the election of its own officers (elders and deacons); 3) buying, mortgaging, or selling real property. All other church matters such as the budget, personnel matters, and all programs for spiritual life and mission, are the responsibility of the session. In addition, the session serves as an ecclesiastical court to consider disciplinary charges brought against church officers or members. The session also oversees the work of the deacons, a second body of leaders also tracing its origins to the Book of Acts. The deacons are a congregational-level group whose duty is "to minister to those who are in need, to the sick, to the friendless, and to any who may be in distress both within and beyond the community of faith." In some churches, the responsibilities of the deacons are taken care of by the session, so there is no board of deacons in that church. In some states, churches are legally incorporated and members or elders of the church serve as trustees of the corporation. However, "the power and duties of such trustees shall not infringe upon the powers and duties of the Session or of the board of deacons." The deacons are a ministry board but not a governing body. Presbytery A presbytery is formed by all the congregations and the Ministers of Word and Sacrament in a geographic area together with elders selected (proportional to congregation size) from each of the congregations. Four special presbyteries are "non-geographical" in that they overlay other English-speaking presbyteries, though they are geographically limited to the boundaries of a particular synod (see below); it may be more accurate to refer to them as "trans-geographical." Three PC(USA) synods have a non-geographical presbytery for Korean language Presbyterian congregations, and one synod has a non-geographical presbytery for Native American congregations, the Dakota Presbytery.