This is it, if there are not enough qualified men (baptized and in good standing), the elders can have a woman do certain tasks. Such as audit the congregation's financial info, required by the WTS. In one case the COBOE was put in charge of this task, but his accountant wife did the work and he signed off on the report.
I was in a small congregation where there was only one elder, no MS, and no other baptized men. A sister, moderated a book study (did not ask auxiliary questions, just those in the publication. Paragraphs were read by sisters in rotation at the study, or by one sister if not all good readers, she handled the magazines/books handout for the congregation. The sound system was minimal, also a sister handling. But these were not considered 'appointments' and as soon as a brother qualified, he would take over (being trained by the sister unofficially. If there was a judicial situation, the circuit overseer would select 2 other elders from nearby congregations to make up the committee of 3 or he would make up one of the 3. For many years, there were few qualified men and some congregations were all women. So I am paraphrasing how to handle that per the WTS. Unbaptized men were not to be used though.