Organic Gardener's Composting by Steve Solomon

Soil is an often overlooked but critically important part of the compost pile. Least of its numerous benefits, soil contains infinitudes of microorganisms that help start out decomposition. Many compostable materials come with bits of soil already attached and few are sterile in themselves. But extra soil ensures that there will initially be a sufficient number and variety of these valuable organisms. Soil also contains insoluble minerals that are made soluble by biological activity. Some of these minerals may be in short supply in the organic matter itself and their addition may improve the health and vigor of the whole decomposition ecology. A generous addition of rock dust may do this even better.

Most important, soil contains nitrification microorganisms that readily convert ammonia gas to nitrates, and clay that will catch and temporarily hold ammonia. Nitrifying bacteria do not live outside of soil. Finally, a several inch thick layer of soil capping the heap serves as an extra insulator, holding in heat, raising the core temperature and helping seal in moisture. Making a compost heap as much as 10 percent soil by dry weight is the right target

Try thinking of soil somewhat like the moderators in an atomic reactor, controlling the reaction by trapping neutrons. Soil won't change the C/N of a heap but not being subject to significant breakdown it will slightly lower the maximum temperature of decomposition; while trapping ammonia emissions; and creating better conditions for nitrogen fixing bacteria to improve the C/N as the heap cools and ripens.