When is an accountable officer liable for the loss or damage of property under his/her custody?

Every officer accountable for government property shall be liable for its money value in case of improper or unauthorized used or misapplication thereof, by himself or any person for whose acts he may be responsible. He shall likewise be liable for all losses, damages, or deterioration occasioned by negligence in the keeping or use of the property whether or not it be at the time in his actual custody.

(Section 105 (1), PD No. 1445)

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