In the event of the accidental loss or destruction of records, immediately send a
                  report; include a description of the records and circumstances of the destruction
                  to the SSA Records Officer. Follow these instructions:
               
               
                  - 
                     
                        •
                        
                           Material Resources Manual, Chapter
                              01
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Chapter 01, Section
                              07.01.07B.2.
                           
                           
                         
                      
                   
               
               When a disaster destroys claims folders, follow the instructions for Reconstruction
                  – Destroyed Claims Folders GN 03105.010.