To the Resident Auditor of the Agency for losses due to fortuitous events or natural calamities or due to acts of man; i.e., theft, robbery, arson, etc. involving amounts not exceeding one hundred thousand pesos (₱100,000.00). (Section 5, Rule IV, RRPC)
To the Director, who has the jurisdiction over your Agency, for losses due to fortuitous events or natural calamities involving amounts exceeding one hundred thousand pesos (₱100,000.00) and for losses due to acts of man; i.e., theft, robbery, arson, etc. involving amounts exceeding one hundred thousand pesos (₱100,000.00) but not more than five hundred thousand pesos (₱500,000.00). (Section 8, Rule V, RRPC)
To the Commission Proper for losses due to acts of man; i.e., theft, robbery, arson, etc. involving amounts exceeding five hundred thousand pesos (₱500,000.00).