I disagree. If an employee chooses, even with permission to take equipment home.
Then they assume full responsibility for safeguarding that equipment and should be held accountable.
Unless they can prove that they took every reasonable precaution to safeguard it.
The question arises as to what's reasonable, and that can be a matter of judgement. E.g., is locking a laptop in the trunk of a car a reasonable precaution? How about a laptop which is swiped from the xray conveyor belt at an airport while the employee is being held up at the metal detector for a belt buckle (or hip replacement hardware)? How "reasonably secure" is a home protected by an X-10 security system (especially when the window sticker says "Protected by X10")?
For instance. The VA person that the laptop stolen from his home.
He knew fully well that it contained sensitive information. Did he have deadbolts ? Did he have a security system ?
If he didn't then he should not have taken it there, because his home was not a secure location.
I think the issue there was that sensitive information was removed from the office, not that a laptop was lost.
In the case of the Commerce Department. Whoever was responsible for assigning out the laptops should be the first but not the only person held accountable.
I think if I was to be held personally responsible for laptops I assigned to employees, I would never allow a laptop to be removed from the office (and probably wouldn't have any laptops at all in the office). But then I'd probably be dinged for being too inflexible and not giving employees the tools they needed for doing their jobs efficiently.