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 for replacing it for the owner, and he must continue to announce it. However, if he was neither negligent nor made use of it, nothing is obligatory for him [concerning this matter].