What is the LDS line of authority should a Bishop be unavailable?
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The policy for who presides at sacrament meeting is found in Handbook 2, 18.2*:
The bishop oversees ward meetings. He presides at these meetings unless a member of the stake presidency, an Area Seventy, or a General Authority attends. His counselors may conduct ward meetings and may preside if he is absent. Presiding authorities and visiting high councilors should be invited to sit on the stand. High councilors do not preside when attending ward meetings.
If the bishop and his counselors are all absent, the stake president designates who presides at sacrament meeting. Normally he designates the elders quorum president, but he could authorize another priesthood holder instead.
So, if the bishop is absent, his counselors preside. In practice, this usually means the first counselor, and if he is absent, it is the second counselor. If neither the bishopric nor his counselors are present, whoever the stake president designates will preside.
If the entire bishopric is unexpectedly gone and the stake presidency is unreachable to designate who will preside, then circumstances are extraordinary and chances are that a normal sacrament meeting would not be held.
The sacrament can only be administered with authorization from the bishop (who holds priesthood keys for ordinances like baptism and the sacrament within his ward boundaries), or the stake president, who holds similar keys within his stake. The bishop may authorize a priesthood holder to administer the sacrament in his ward boundaries, outside of a formal sacrament meeting. Nobody presides per se at these informal sacrament services, but the person who the bishop designates conducts (see 18.2.2 in the Handbook chapter linked above).
*Prior to April 2019, when this answer was originally written, the quote from Handbook 2 referenced the "high priests group leader" instead of the elders quorum president. The high priests group leader position no longer exists as of April 2018, so the quote has been updated to reflect the newer wording in Handbook 2.
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Source: stackoverflow.com
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