Is the employee obligated to bear responsibility for the theft of a sum of money, or can it be accounted for from the center's profits, especially since the theft occurred while he was diligently trying to provide an item for the center?

If money is stolen from an agent without his negligence in safeguarding it, then he is not liable for it, and it will be considered part of the total money from which it was stolen. However, if the agent was negligent in safeguarding the amount, then he is liable for it from his own money.