Who is responsible for accounting of both OPTAR fund and NWCF accounts?

• A. S-1F
• B. Supply Officer
• C. Fleet Commanders
• D. Comptroller

Answer: (A)

The key responsibility here lies with the S-1F, the financial management element within the Supply Department. This shop handles the command’s day‑to‑day financial operations for both OPTAR and NWCF accounts, maintaining the official ledgers, recording obligations and disbursements, and ensuring that all transactions meet policy and authorization limits. The S-1F coordinates with the Disbursing Officer and the Supply Officer to track fund usage, produce timely reports, and keep funds within approved budgets.

The Supply Officer focuses on procurement and inventory control, providing the goods and materials the command needs, but the formal accounting of the funds used to obtain those materials is the S-1F’s responsibility. Higher-level oversight comes from the Comptroller and Fleet Commanders, who set policies and budgets, but the day-to-day accounting and reconciliation of OPTAR and NWCF are handled by the S-1F.