1. Policy Declaration

Effective immediately, Management adopts a Zero-Tolerance Policy against financial gross misconduct, including pilferage and any form of dishonest financial transaction.

Due to repeated violations of cash-handling standards, any employee found guilty of financial gross misconduct, after observance of procedural due process, shall be terminated from employment pursuant to Article 297 (formerly Article 282) of the Labor Code of the Philippines on grounds of:

• Serious Misconduct
• Fraud
• Willful Breach of Trust
• Commission of a crime against the employer

Where warranted, the Company shall also file a police blotter and/or criminal complaint with proper authorities.

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2. Company Funds Are Exclusive Property of AVCI

All forms of payment received from clients—including cash, debit/credit cards, bank transfers, digital payments (QRPay, GCash, Maya, etc.), checks, and any other financial consideration—are exclusive property of Aycardo Veterinary Center Inc.

From the moment money is received in the course of duty:

• It is company property.
• It is not subject to temporary borrowing.
• It cannot be used for personal reasons.
• It must be fully declared and properly recorded.

Intent to return the amount does not excuse unauthorized use.

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3. Acts Classified as Financial Gross Misconduct

The following acts are expressly classified as Financial Gross Misconduct, without limitation:

A. Cash and Collection Violations
1. Temporary borrowing from the cash box, petty cash, or daily collections.
2. Non-declaration of excess collections or overpayments.
3. Non-declaration of sales (partial or full).
4. Delayed remittance of collections beyond prescribed cut-off.
5. Concealment of cash shortages or overages.
6. Misreporting daily cash count.

B. Record Manipulation and Billing Irregularities
7. Manipulation, alteration, or falsification of receipts, invoices, ORs, or billing records.
8. Deleting or voiding transactions without written authorization.
9. Tampering with POS entries or billing systems.
10. Allowing unrecorded transactions.
11. Performing offsets, deductions, bill adjustments, or write-offs without prior written authorization from a Supervisor, Branch Head, or Management.

C. Diversion or Misappropriation
12. Pocketing or diverting client payments.
13. Distribution of undeclared excess collections among staff.
14. Collusion with co-employees in concealing or mismanaging funds.
15. Failure to report known financial irregularities.

D. Unauthorized Personal Commercial Activity
16. Selling personal stocks, personal products, or privately owned items to AVCI clients while on duty, especially when the item is out of stock from AVCI’s warehouse.
17. Using AVCI premises, client base, or transactions to conduct private sales.

Employees are strictly prohibited from diverting potential company sales to personal gain. Any such act constitutes willful breach of trust and conflict of interest.

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4. Illustrative Case

By way of example, prior incidents involving several staff, which included unauthorized borrowing of company funds and participation in undeclared collections, constitute financial gross misconduct under this policy.

This example is provided for clarity so that no employee may claim uncertainty regarding what constitutes a violation.

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5. Due Process

The Company shall strictly observe procedural due process:
1. Written Notice to Explain (NTE)
2. Opportunity to submit written explanation
3. Administrative hearing, when necessary
4. Written Notice of Decision

Termination shall only be imposed after proper investigation and substantiation.

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6. Criminal and Civil Liability

If investigation establishes elements of theft, estafa, misappropriation, or other criminal offenses, the Company reserves the right to:

• File a police blotter
• Initiate criminal proceedings
• Pursue civil recovery of damages

Company disciplinary action (such as suspension or termination) is separate from any criminal action. This means that even if an employee is terminated, the Company may still file a police blotter or criminal complaint. Likewise, returning the money does not automatically remove liability for the violation committed.

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7. Management Directive

Supervisors and Managing Vets are directed to strictly enforce this policy. No manager or supervisor is authorized to privately settle, ignore, or internally conceal financial violations.

Financial integrity is non-negotiable.
Handling company funds is a position of trust. Any breach of that trust will result in decisive action.

For strict compliance.