George --
The Second Auditor's Office settled claims for payment due deceased soldiers. Until someone filed a claim, no one in this office had an interest in the death of a soldier. When claims were filed, the office had to determine facts as claimed --
1) The deceased soldier was regularly enrolled in a specific command,
2) The soldier died on a particular date,
3) The last day for which the soldier received pay,
4) Were any other amounts aside from regular pay due, and
5) The relationship of the deceased to the claimant.
All these usually appear in a soldier's military service file.