The law was structured that way, but again, I've never seen a receipt for captured booty in a Confederate service file. A number of years ago I went through a partisan ranger battalion and its successor regiment record by record and wrote about what I found. Never saw anything like this.
If you review CSRs of ordnance officers, you will find records of weapons found on the field turned over to him.
Even Early's army in the Shenandoah filed monthly inspection reports -- brigade, division and corps; infantry, cavalry and artillery. There are columns on the report for officers and men actually present at inspection, and a 'remarks' column on the far right of page 5, I believe, to explain the absence of certain groups of men on picket details &c.
The last ANVa are for February 1865, filed at the end of that month or early March 1865. Obviously the military situation at the end of March 1865 didn't allow for any more reports to be made. For what it's worth, the parole rolls written by each unit of Joe Johnston's army in North Carolina were composed on standard CSA muster roll forms.