It's not that clean of a situation. I agree with the idea of the answers, but it's not that clean. I say that because my own troop does what the original poster's troop is doing and I'm a driver in that decision.
... [b]BORs [/b]... As long as the troop tries to normally use registered committee members for boards of review, then the troop is acting in good faith. I'm using BSA Guide To Advancement section 18.104.22.168 paragraph one as a reference. "In units with fewer than three registered committee members available to serve, it is permissible to use knowledgeable parents (not those of the candidate) or other adults (registered or not) who are at least 21 years of age and who understand Boy Scouting’s aims. Using unregistered adults for boards of review must be the exception, not the rule. "
... [b]Committee [/b]... I don't see any requirement that each and every adult that might help during the year needs to be registered. For example, if a parent says they will coordinate a volunteer event and that's all they do, we don't register them with BSA. Or if the parent says they will coordinate the flower fundraiser sales in April, we don't register them.
Our troop had around 8 ASMs and around 8 committee members. Now, we have two ASMs and about four committee members. The ASMs are the ones who have completed all the training ... AND ... who are there regularly and interacting with the scouts. The committee members are the ones who have signed up for standing continuous roles: committee chair, treasurer, advancement, camping coord. If someone really wants to be registered, we register them.
... ... Treasurer? ... Yes, I'd always register the treasurer. They have a big responsibility in any scouting unit and work with scouts at times.
... ... Secretary? ... They take notes and organize. If they don't interact with scouts, I would have no issue if you choose not to register them.
It's all about money. Dues have more than doubled in the last ten years. By eliminating 10 registrations, we've reduced our rechartering cost by $240. That's $7 per scout per year or so. Or, about 10% of their troop annual dues. It's significant cost.
As a nice side effect, we're closer to a goal we have always had. We want scouts to work with scouts and only a few select adults coaching. When you have 8 ASMs, it's hard to keep the SM and ASMs working in the same direction. By not labeling each and every adult "ASM", the adults subconciously don't feel expected to step in each and every moment. [b]"I think" a troop with only a few ASMs works better than one with 10 ASMs.[/b]