The Chief Financial Officer was the title held by members of the Ferengi Alliance who worked for the Department of Liquidation of the Ferengi Commerce Authority. They were in charge of subcontracting work to third parties to hunt down those that broke Ferengi commercial laws. A Chief Financial Officer was in charge of deciding an operating budget for a fugitive whereupon they assigned the case to a Liquidator. The Liquidator was then responsible for financing a bounty hunter for tracking down the offender. (DS9 module: Raiders, Renegades & Rogues)