The Coast Guard’s Chief Warrant Officers serving as Finance and Supply (F&S) specialists are tasked with the organization, planning, and supervision of the work of personnel in the Storekeeper (SK) and Culinary Specialist (CS) ratings who procure, store, and issue all types of supplies, including disbursing offices and commissary departments.
As overseers of the supply chain, they supervise and guide personnel who take inventories of equipment and supplies, prepare replenishment estimates, audit records, compute remuneration, and allocate materials. They also directly disburse public funds when serving as agent cashiers, assistant disbursing officers, and imprest fund cashiers.
Areas of study that F&S CWOs undergo while serving as CPOs or junior enlisted Guardsmen include Inventory Control, Supply Management, Procurement, Contract Management, Marketing Research, Office Administration, Accounting Practices, Logistics, and Hazardous Materials Management. As Warrant Officers, F&S specialists develop and supervise these training programs, seeking to incorporate new technologies and techniques to improve efficiencies and achieve cost savings; they also keep records, reports, and accounts on both personnel and material that fall under their command.
The insignia for Finance & Supply CWOs is a sprig of three oak leaves that bears a very strong resemblance to the insignia used by the Navy's Supply Corps.
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