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.

Each officer should check his knowledge and be sure that he knows the
purpose of, and is familiar with the following papers: (References are
to Army Regulations and to Adjutant and Quartermaster forms.)

(1) Morning Report (a.r. 280).
(2) Daily Sick Report (a.r. 280), (339 a.g.o.).
(3) Duty Roster (a.r. 282), (339 a.g.o.).
(4) Company Fund Book (a.r. 280), (452 q.m.c.).
(5) Delinquency Record (a.r. 280), (509 q.m.c.).
(6) Property Responsibility: