REVENUE DELEGATION AUTHORITY ORDER NO. 2-2017 issued on March 2, 2017 specifies the signatory of documents on human resource matters amending Revenue Delegation Authority Order No. 11-2007, to wit: DOCUMENTS/CORRESPONDENCES CIR DCIRRMG ACIRHRDS HREAHRDS OTHERS I. Personnel Matters XXXXXXXXXX XXX XXXX XXXX XXXX XXXX II. Training Concerns 1.XXXXXXXXX XXX XXXX XXXX XXXX XXXX 2. Certificates a.Appreciation  If resource speaker/trainer is not from the Bureau   If resource speaker/trainer is from the Bureau  b. Training  More than four (4) hours of training   Four (4) hours of training and below  In the event that the official to whom signing authority was delegated for a certain document/correspondence is on leave, or on official travel, at the time the concerned documents must be signed, his/her superior officer shall sign the documents.