When an officer primarily accountable for government funds or property absconds with them, dies, or becomes incapacitated in the performance of his duties, the proper agency head shall designate a custodian to take charge of such funds or property until a successor shall have been appointed and qualified. The agency head may appoint a committee to count the cash and take an inventory of the property for which the officer was accountable and to determine the responsibility for any shortage therein. One copy of such inventory and of the report of the committee duly certified, shall be filed with the Commission but the findings of the committee shall not be conclusive until approved by the Commission or its duly authorized representative.