X was the disbursing officer of the Ternate Beach Project of the Philippine Tourism in Cavite. In the morning of July 1, 2018, a Friday, he went to Manila to encash a check covering the wages of the employees. However, the processing of the check was delayed and was completed at about 3 p.m. Nevertheless, he decided to encash the check because the employees would be waiting for their pay the following day; otherwise, the workers would have to wait until july 5, the earliest time, when the main office would open. At that time, he had two choices: (1) return to Ternate, Cavite that same afternoon and arrive early evening; or (2) take the money with him to his house in Marilao, Bulacan, spend the night there, and leave for Ternate the following day. He chose the second option, thinking it was the safer one. Thus, at past 3 p.m., he took a passenger jeep bound for Bulacan. While the jeep was on EDSA, the jeep was held up and the money kept by X was taken. X chased the robbers and caught up with one robber who was subsequently charged with robbery and pleaded guilty. The other robber who held the stolen money escaped. The Commission on Audit found X negligent because he had not brought the cash proceeds of the check to his office in Ternate, Cavite for safekeeping, which is the normal procedure in the handling of funds. Is X liable? Why? State briefly the rule or reason for your answer.