(1) A head of department shall cause an investigation to be conducted into every reported case of loss, and where the head of department is implicated in the loss, the Sector Minister or the governing board or council in the case of agencies that are not under any sector minister, shall be the appropriate authority to cause investigation to be conducted.

(2) In the case where the Sector Minister is involved the investigating authority shall be the Office of the President.

(3)  The authority responsible for investigating and dealing with a loss shall submit progress reports to the appointing authority at such times and in such form as may be specified in Departmental Accounting Instructions.