The World Federation One Stop Fiqh

Ruling 2590

If the item is destroyed during the year in which a person announces [that he has found the property], in the event that he was negligent in safeguarding it or made use of it, he is responsible to replace it for the owner and he must continue to announce it. However, if he was not negligent nor made use of it, then nothing is obligatory on him [concerning this matter].