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Importance of Internal Controls
previous clerk having very poor penmanship, being lazy in report preparation, or having a
problem locating documents and reports when they were required. This position was so critical to
maintaining an adequate and accurate accounting and internal control system that soldiers who
did not perform well in this position were quickly removed and replaced.
Company accounting clerks were “experienced penmen selected from the companies to assist the
first sergeants in the making out their returns, reports, muster-rolls and other documents” (Kautz,
Customs, 42). Normally, one clerk per company was sufficient to complete the requirements of
the position. The clerk was often freed from tasks such as guard and kitchen duty due to their
responsibility of preparing numerous reports and statements on a daily basis. However, the
accounting clerk did not receive any additional pay for the extensive work required (Kautz, Clerk,
9). Regimental accounting clerks, however, were paid a significant bonus. Since clerks were
considered to have the best opportunity of leaning the administrative duties of the army, they
normally had a better chance for promotion through the ranks (Kautz, Customs, 94). Therefore, if
an accounting clerk position opened, there were typically numerous men who applied for the
position.
The company clerk was required to maintain numerous books, reports, returns, rolls, and papers
(Kautz, Clerk, 10). Primary recordkeeping was completed utilizing a set of nine separate books.
The Morning Report Book, Sick Book, Rosters, Descriptive Book, Clothing Book, Order Book,
Account Book of Company Fund, Register of Articles Issued to Soldiers, and Record Book of
Target Practice were the responsibility of the company clerk and required entries on a daily basis
(Kautz, Clerk, 11). The clerk position emphasized internal controls that require the accounting
system to maintain “adequate documents and records.” Just the external recordkeeping necessary
to provide adequate communications to headquarters in Washington was enormous. Each of the
following books was intended to improve internal controls concerning men and materials.
The Morning Report Book was prepared daily and sent to the regimental adjutant’s office after
sick call but no later than 8 a.m. The book included the daily fitness status of each soldier in the
company. This journal included a “Remarks” column that described the reason for every officer
or soldier not available for duty whether present or absent. For example, a soldier may not have
been available for duty because of illness or hospitalization. Further, the soldier may not have
been available for duty because of being transferred to another location for “special or extra
duty.”
Extra duty was a situation where soldiers were assigned to some continuous labor, in addition to
their normal duties, for a period of ten days or longer (Kautz, Customs, 43). In most cases this
involved employment in the Quartermaster’s department serving as mechanics, laborers, or
teamsters. Soldiers received extra pay for this additional work until the practice was discontinued
by the Act of March 3, 1863. Special duty involved a soldier being employed on duties that were
not strictly military including serving as mechanics, general laborers, cooks, attendants in
hospitals, clerks, officers’ servants, pioneers, scouts, or spies (Kautz, Customs, 91).
By utilizing the extra duty system, soldiers were rotated among a number of different jobs in
order to increase their skills in various areas. One area where job rotation was regularly practiced
was the position of chief cook. Section 9 of Military Act March 3, 1863 required that head cooks
be rotated every ten days (Kautz, Customs, 90). The purpose of this was to ensure that all of the
soldiers learned how to cook. The practice of job rotation is utilized today in an effort to train
employees in all aspects of the business and also uncover errors, omissions, and frauds within the
company.
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