The head of the department, or the head of any board, commission, agency, bureau, or office of the State shall be responsible for the accountability, protection, maintenance, and proper use of all state property pertaining to their office or department, whether they issue receipts for the same or not, and shall not transfer their responsibility to a successor during short periods or absence unless with the written consent of the governor. Shortages occurring during the administration of one person shall not be the responsibility of the person’s successor. The new officer shall be responsible only for the property the office actually receives or for which the officer issues a receipt.