Sec. 122.805. - Accountable officers: personal responsibility and liability.

Each executive officer is the accountable officer for tangible personal property assigned to or used by his respective department, division or office; provided, that: (a) A department director appointed by the Mayor may, by departmental rule, provide that he will be the sole accountable officer for his department and that no division chief will be an accountable officer. (b) The Sheriff will be sole accountable officer and custodian of the property in the Office of the Sheriff, pursuant to F.S. § 274.03. An accountable officer will be officially and personally accountable and liable for: (a) The value of all tangible personal property within his jurisdiction and assigned to or used by his unit of government and not withdrawn from his accountability. (b) The value of tangible personal property lost or damaged when the loss or damage is determined to be due to negligent use or lack of due care on his part. The fact that a subordinate employee or custodian in the unit of government was the direct cause of the loss or damage may be used in mitigation of liability but not as a defense to the accountability of the accountable officer. (Ord. 83-591-400, § 1)