FINAL STATEMENT, a.r., Art. 21.—­The final statement is issued to every enlisted man upon his discharge unless he has forfeited all pay and allowances and has no deposits due him.

The final statement is not to be prepared on the type-writer.  Money amounts shall be written in both figures and words.  The final statement should show the amount due the soldier for:  additional pay; clothing; deposits; pay detained; miscellaneous causes.  It also should show the amounts due the United States by the soldier for various reasons.  In addition it should also state the period covered by the last pay of the soldier.

Officers signing and certifying to the various entries are responsible.

MUSTER ROLL. a.r.  ARTICLE 42.—­The muster roll is made bi-monthly and great care should be taken in its preparation to make it both correct and complete.  All officers and enlisted men are taken up on the muster roll from the date of receipt of notice of assignment.  The following are entered on the rolls: 

   1.  Commissioned officers belonging to the organization, in order of
rank.
   2.  Commissioned officers attached to the organization, in order of
rank.
   3.  Non-commissioned officers in order of grade.
   4.  All others except musicians and privates, alphabetically arranged
in order of grade.
   5.  Musicians.
   6.  Privates.

All names, except those entered by rank, are entered in alphabetical order with the last name first.

The names of enlisted men attached to the company are borne on a detachment roll.  This is not true of officers attached to an organization, however.

Remarks should be entered according to the model which can be obtained from the Adjutant General’s Office.

All changes should be noted which affect the status of the soldier.  An excellent idea for retaining this data is to keep a separate card for each man and to enter thereon anything that affects his status.

PAY ROLL. a.r. 1315-1383.—­The pay roll is made out monthly in triplicate, one copy being retained and two copies being sent to the Quartermaster.  On the pay roll there are four certificates to be signed: 

   1.  The commander of the organization examines the roll carefully and
certifies that all entries are correct.
   2.  The inspecting and mustering officer signs certifying that all
are present or accounted for—­or notes exceptions.
   3.  The commanding officer witnesses the payment of each man and
certifies to that effect.
   4.  The commanding officer certifies that the duplicate and triplicate
are exact copies of the original.

NAMES.—­The last name is entered first; e.g., Smith, John A. But the soldier signs as follows:  John A. Smith.

LOSSES.—­The losses should follow immediately on the next line after the last entry.  They include those by reason of:  Discharge, transfer, retirement, desertion and the fact that the man has been dropped.