Guidelines on the Disposal of Unserviceable Working Dogs of All NGAs and Instrumentalities, LGUs, and GCs and Their Subsidiaries

October 15, 2021

COA CIRCULAR NO. 2021-011

 

1.0 RATIONALE

This Circular is issued pursuant to Section 2 (2), Article IX-D of the 1987 Philippine Constitution which vests authority in this Commission to promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties.

The Audit Guidelines on the Divestment or Disposal of Property and Other Assets of NGAs and Instrumentalities, LGUs, and GCs and their Subsidiaries per COA Circular No. 89-296 dated January 27, 1989 does not include the guidelines on the disposal of unserviceable working dogs.

The absence of applicable mode of disposal for unserviceable working dogs has caused burden to various government agencies in terms of maintenance in continuously keeping them in custody. The disposal of unserviceable working dogs is necessary to maintain the quality of working dogs in providing effective and efficient K-9 services, and to avoid continuous accumulations of unserviceable working dogs which may entail loss of resources.

2.0 PURPOSE

This Circular is issued to:

2.1 Maintain the quality of working dogs in order to provide effective and efficient K-9 services, and to avoid continuous accumulation of unserviceable government assets which may entail loss of resources;

2.2 Formulate a uniform set of guidelines on the disposal of unserviceable working dogs that will save the agencies millions of pesos of expenses for food, shelter, medicine and medical expenses and other expenses, and to give unserviceable working dogs a modicum of decency in the remaining years of their lives; and

2.3 Institutionalize the guidelines on the disposal of unserviceable working dogs to ensure that funds and properties of the government are used with utmost transparency, economy, and efficiency.

3.0 COVERAGE

This Circular sets out the guidelines for all military, police, and all NGAs, LGUs, and GCs that maintain working dogs/canine/K-9.

4.0 AUTHORITY OR RESPONSIBILITY FOR THE DISPOSAL OF UNSERVICEABLE WORKING DOGS

Pursuant to existing laws, the full and sole authority and responsibility for the divestment or disposal of property and other assets owned by NGAs, LGUs, and GCs shall be lodged in the heads of the departments, bureaus, and offices of the national government, the LGUs, and the governing bodies or managing heads of GCs and their subsidiaries conformably to their respective corporate charters or articles of incorporation, which shall constitute the appropriate committee or body to undertake the same.

5.0 DEFINITION OF TERMS

The following terms when used in this Circular shall mean as follows:

5.1 Culled Working Dogs — refers to dogs that are evaluated and declared as no potential, disabled, with incurable and zoonotic disease, and failed the K-9 training standards after completing the selection, training, and evaluation process.

5.2 Euthanasia — refers to the ethical process of inducing humane and painless death of animals suffering from chronic and communicable diseases whose life or performance is greatly diminished.

5.3 Green Dog — refers to a dog (acquired and not yet trained) which has the potential to be a working dog.

5.4 Kennel Management Committee — a group tasked to manage, review, recommend, and facilitate the selection process and disposition of retired and culled working dogs of the agency. The Supply Accountable Officer/Property Officer shall be part of the committee.

5.5 K-9 Handler — refers to personnel graduate of K-9 Handler's course, and is in-charge of taking care of the administration and management of his/her dog.

5.6 K-9 Technical Evaluation Team — a group tasked to evaluate and determine the effectiveness/ineffectiveness of working dogs on their present working capability, age, and health status. The Agency Veterinary Officer shall be part of the evaluation team.

5.7 Retired Working Dogs — refers to dogs that reach the maximum utilization age of eight years.

5.8 Working Dogs/K-9 — refers to dogs trained for employment in support of the agency's operations.

6.0 PROCEDURES PRIOR TO DISPOSAL

6.1 The K-9 Handler shall make an initial assessment of the effectiveness/ineffectiveness of the working dog, and the Veterinary Officer on the incurable and zoonotic disease;

6.2 The K-9 Technical Evaluation Team shall evaluate and determine the effectiveness/ineffectiveness of the working dog, and shall prepare a report on the results of evaluation addressed to the Kennel Management Committee;

6.3 The Kennel Management Committee shall review, recommend, and facilitate the selection process and disposition of the unserviceable working dog to be approved by the Head of the Agency; and

6.4 A Special Order shall be prepared by the designated officers for the retirement of unserviceable dogs.

The following are considered unserviceable working dogs:

a) Retired working dogs;

b) Culled working dogs;

c) Working dogs below eight years old that garnered successive low performance ratings during evaluation conducted by the K-9 Technical Evaluation Team; and

d) Working dogs that sustained an injury or developed a disease, which made them incapacitated even with medical intervention.

7.0 MODE OF DISPOSAL

The unserviceable working dogs may be disposed of through the following modes upon the recommendation of the Kennel Management Committee and approval of the Head of the Agency, in the presence of the auditor concerned.

7.1 Adoption

Unserviceable working dogs may be turned over to interested individuals who attest their agreement to the provisions covered in Adoption Agreement Form. Awardees will be based according to the order of priority as follows:

 

1st Priority	-	Current handler of the working dog or other working dog handlers of the unit if the primary handler refused the adoption;
2nd Priority	-	Officers and/or personnel of the agency's K-9 unit that has the capacity to take good care of the working dog;
3rd Priority	-	Personnel of the agency that has the capacity to take good care of the working dog;
4th Priority	-	Interested persons or entity that has the capacity to take good care of the working dog; and
5th Priority	-	Person who donated the working dog.

 

Procedures:

a) The agency's K-9 unit shall publish in the newspaper the list of unserviceable working dogs for adoption. The list shall be based on the recommendation of the Kennel Management Committee on the disposal of unserviceable working dogs and approved by the Head of the Agency;

b) All interested agency personnel and persons shall secure a Military Working Dog Adoption Application Form and Adoption Agreement Form from the K-9 unit of the agency. Attached as Annexes A and B;

c) Prospective adopters shall submit the filled-out application and agreement forms. They shall be interviewed by the Chief of K-9 unit or his/her duly authorized representatives;

d) The K-9 unit shall submit the names of prospective adopters who passed the initial screening to the Kennel Management Committee for final evaluation. Prospective adopters who passed in the Qualifications for Eligible Prospective Adopters shall be recommended by the Kennel Management Committee to the Head of the Agency for approval;

e) Upon approval, eligible adopters shall be notified by the K-9 unit of the schedule to visit the available adoptees for "matching." Successfully matched adoptees shall be released on a date to be determined by the agency's K-9 unit;

f) The Veterinary Officer of the K-9 unit shall be responsible in ensuring that medications, vaccinations, and deworming of the working dogs to be adopted are updated; and

g) On the day of release, the following shall be provided to the adopter:

1) Information/record on the medical condition, vaccinations, deworming, diet, and other relevant instructions concerning the health of the working dog;

2) Briefing on the behavior, critical commands to control the adoptee's behavior, and potential risks of owning a working dog; and

3) Overview of the Animal Welfare Act of 1998, as amended.

Monitoring of Adoption

The K-9 unit of the agency shall ensure that adopted dog is taken out immediately from the premises of the agency as soon as they were approved for release. They shall monitor them on a yearly basis to check their condition.

The adopter shall not bring back the adopted dog/s in the agency's premises for shelter and/or safekeeping, unless uncontrollable circumstances occur, but not limited to the death/illness of the adopter.

The adopters who fail to report or neglect to provide proper and adequate food, housing, and veterinary care will no longer be given a chance to adopt a working dog in the agency's K-9 unit. They shall be penalized pursuant to Sections 7 and 9 of the Animal Welfare Act of 1998, as amended.

7.2 Donation

Unserviceable working dogs may be donated to non-stock, non-profit corporations or foundations that operate a rehabilitation and treatment center, which prepares retired working dogs for adoption.

The donor-agency shall:

a) Provide the prospective donee with a list of working dogs to be retired prior to any transfer;

b) Assist representatives of the prospective donee in assessing and profiling each of the retired working dogs that are to be chosen for transfer; and

c) Send the retired working dog to the Agency Veterinary Officer for complete check-up prior to any transfer of dogs that were chosen by the prospective donee, and bear the sole responsibility and cost for the check-up.

The donee shall have sole discretion to decide whether or not to accept a retired working dog, based on the dog's current state or condition prior to the time of transfer giving due consideration to his/her capabilities and resources in adopting these retired working dogs.

Unserviceable working dogs for disposal through donation shall be covered with a Donation Agreement. Attached as Annex C.

Donated working dogs shall be taken out immediately from the agency's premises as soon as they were approved for release to avoid further use of agency's resources.

After the donation, the K-9 unit of the agency shall not be liable for any personal injury or damage to property arising from actions or omissions committed by the unserviceable working dogs, nor shall they be liable for any veterinary expenses associated with the unserviceable working dogs.

7.3 Public Auction

Green dogs classified as having no potential after the selection and training process of K-9 trainers, and working dogs below eight years old that garnered successive low performance ratings during evaluation conducted by the K-9 Technical Evaluation Team and conferred by the Kennel Management Committee, shall be disposed through public auction.

Such mode of disposal shall observe and adhere to established mechanics and procedures in public auction, viz.:

a) Adequate publicity and notification to attract the greatest number of interested parties (Section 79 of Presidential Decree No. 1445);

b) Sufficient time frame between publication and date of auction;

c) Opportunity afforded to interested parties to inspect the dog/s to be disposed of;

d) Confidentiality of sealed proposals; and

e) Fair evaluation of tenders and proper notification of award.

It is understood that the agency reserves the right to reject any or all the tenders.

7.4 Sale Through Negotiation

In case of failure of public auction, such as when there is only one offeror, or when all offers/tenders are non-complying or unacceptable, disposal through negotiated sale of green dogs classified as having no potential after the selection and training process of K-9 trainers, and working dogs below eight years old that garnered successive low performance ratings during evaluation by the K-9 Technical Evaluation Team and conferred by the Kennel Management Committee, may be resorted to and undertaken by the agency concerned.

The negotiation may be conducted singly, i.e., on a one-on-one basis, or in group, provided that due communication between the offerors and the agency is established with a view to ensure that the agency gets the best price.

To avert possible confabulation among unscrupulous parties, a record of the proceedings of the negotiation must be maintained.

It is understood that the price agreed upon at the negotiation shall not be lower than the floor price as fixed by the agency or the highest offer submitted at the failed public auction, whichever is higher.

7.5 Transfer to Other Government Agencies

Where the dogs are no longer serviceable or needed by the department, agency, corporation, or LGU concerned, they may be transferred to other government entities/agencies without cost or at an appraised value upon the recommendation of the Kennel Management Committee and approved by the Head of the Agency, under a properly accomplished Property Transfer Report.

7.6 Euthanasia

This method is declared unlawful under Section 6 of Republic Act (RA) No. 8485, as amended by RA No. 10631, otherwise known as The Animal Welfare Act of 1998, which prohibits the killing of any animals except under the following conditions or circumstances determined and certified by a duly licensed Veterinary Officer:

a) When the killing is deemed necessary to put an end to the misery (especially painful conditions) suffered by the dog;

b) When the dog has incurable disease that is infectious and/or contagious which could pose hazard to human as well as to the whole kennel; and

c) When the dog has behavioral issues and made them unmanageable that could pose hazard to human safety.

The Agency Veterinary Officer shall be the sole authority to perform methods of euthanasia based on the approved procedure under the Department of Agriculture Administrative Order No. 13, series of 2010, dated May 18, 2010, on the revised rules and regulations on euthanasia of animals.

The following are the modes of conducting euthanasia:

a) Intravenous Injection — the process shall be done by injecting barbiturates into the blood stream or veins of the dog;

b) Intraperitoneal Injection — the process shall be done by injecting barbiturates into the body cavity of the dog such as the abdomen; and

c) Intracardiac Injection — the process shall be done by injecting barbiturates directly into the heart muscles to the chambers of the heart of the dog.

Remains of the euthanized working dogs shall be handled in decent manner and buried in designated cemetery or at the agency's K-9 unit compound.

8.0 AGENCY'S RESPONSIBILITY

The agency concerned shall furnish the auditor the following documents at least 20 days prior to disposal:

8.1 Program for disposal with time schedules;

8.2 Inventory Report showing the itemized list and complete description of the unserviceable working dogs for disposal using the Inventory and Inspection Report of Unserviceable Property (IIRUP);

8.3 Evaluation Report of the K-9 Technical Evaluation Team;

8.4 Kennel Management Committee Resolution recommending to the Head of the Agency the disposal of unserviceable working dogs duly approved by the latter;

8.5 Disposal procedure adopted by the Kennel Management Committee; and

8.6 Certification from the Chief Accountant of the book value of the unserviceable working dogs to be disposed.

9.0 AUDITOR'S RESPONSIBILITY

Upon receipt of documents enumerated in Item 8.0 of this Circular, the Audit Team Leader (ATL)/Member shall perform the following functions:

9.1 Verify the correctness of the information in the IIRUP regarding the unserviceable working dogs to be disposed;

9.2 Review the agency's adopted procedures on the disposal of the unserviceable working dogs to determine its propriety and conformity with existing laws and regulations;

9.3 Evaluate and submit his/her comments/recommendations to the concerned Supervising Auditor/ATL as guide in the post-audit of transactions;

9.4 Conduct ocular inspection of the unserviceable working dogs for disposal; and

9.5 Act as witness in the disposal of unserviceable working dogs.

10.0 ILLUSTRATIVE ACCOUNTING ENTRIES

The illustrative accounting entries to record the disposal of unserviceable working dogs are as follows:

10.1 Disposal Through Adoption/Donation/Transfer to Other Government Agencies

For NGAs and GCs (based on COA Circular No. 2020-001 dated January 8, 2020 and COA Circular No. 2020-002 dated January 28, 2020, respectively)

 

Account Title	Account Code	Debit	Credit
Donations	50299080	xxx
Accumulated Depreciation-Work/Zoo and/or Other Animals (or Accumulated Depreciation-Work, Zoo and/or Other Animals)	10699011	xxx
Accumulated Impairment Losses-Work/Zoo and/or Other Animals (or Accumulated Impairment Losses-Work, Zoo and/or Other Animals)	10699012	xxx
Work/Zoo and/or Other Animals (or Work, Zoo and/or Other Animals)	10699010		xxx

To recognize the disposal of unserviceable working dog/s through adoption/donation/transfer to other government agencies.

 

For LGUs (based on COA Circular No. 2020-004 dated January 31, 2020

 

Account Title	Account Code	Debit	Credit
Donations	50299080	xxx
Accumulated Depreciation-Work/Zoo Animals	10799011	xxx
Accumulated Impairment Losses-Work/Zoo Animals	10799012	xxx
Work/Zoo Animals	10799010		xxx

To recognize the disposal of unserviceable working dog/s through adoption/donation/transfer to other government agencies.

 

10.2 Disposal Through Public Auction/Negotiated Sale

10.2.1 At a loss

For NGAs and GCs

 

Account Title	Account Code	Debit	Credit
Cash-Collecting Officers	10101010	xxx
Accumulated Depreciation-Work/Zoo and/or Other Animals (or Accumulated Depreciation-Work, Zoo and/or Other Animals)	10699011	xxx
Accumulated Impairment Losses-Work/Zoo and/or Other Animals (or Accumulated Impairment Losses-Work, Zoo and/or Other Animals)	10699012	xxx
Loss on Sale of Unserviceable Property	50504250	xxx
Work/Zoo and/or Other Animals (or Work, Zoo and/or Other Animals)	10699010		xxx

To recognize the disposal of unserviceable working dog/s through public auction/negotiated sale at a loss.

 

For LGUs

 

Account Title	Account Code	Debit	Credit
Cash-Local Treasury	10101010	xxx
Accumulated Depreciation-Work/Zoo Animals	10799011	xxx
Accumulated Impairment Losses-Work/Zoo Animals	10799012	xxx
Loss on Sale of Property, Plant and Equipment	50504040	xxx
Work/Zoo Animals	10799010		xxx

To recognize the disposal of unserviceable working dog/s through public auction/negotiated sale at a loss.

 

10.3.2 At a gain

For NGAs

 

Account Title	Account Code	Debit	Credit
Cash-Collecting Officers	10101010	xxx
Accumulated Depreciation-Work/Zoo and/or Other Animals	10699011	xxx
Accumulated Impairment Losses-Work/Zoo and/or Other Animals	10699012	xxx
Work/Zoo and/or Other Animals	10699010		xxx
Gain on Sale of Unserviceable Property	40501130		xxx

To recognize the disposal of unserviceable working dog/s through public auction/negotiated sale at a gain.

 

For GCs

 

Account Title	Account Code	Debit	Credit
Cash-Collecting Officers	10101010	xxx
Accumulated Depreciation-Work, Zoo and/or Other Animals	10699011	xxx
Accumulated Impairment Losses-Work, Zoo and/or Other Animals	10699012	xxx
Work, Zoo and/or Other Animals	10699010		xxx
Gain on Sale of Unserviceable Property	40501170		xxx

To recognize the disposal of unserviceable working dog/s through public auction/negotiated sale at a gain.

 

For LGUs

 

Account Title	Account Code	Debit	Credit
Cash-Local Treasury	10101010	xxx
Accumulated Depreciation-Work/Zoo Animals	10799011	xxx
Accumulated Impairment Losses-Work/Zoo Animals	10799012	xxx
Work/Zoo Animals	10799010		xxx
Gain on Sale of Property, Plant and Equipment	40501050		xxx

To recognize the disposal of unserviceable working dog/s through public auction/negotiated sale at a gain.

 

10.3 Disposal Through Euthanasia

For NGAs and GCs

 

Account Title	Account Code	Debit	Credit
Impairment Loss-Property, Plant and Equipment	50503090	xxx
Accumulated Impairment Losses-Work/Zoo and/or Other Animals (or Accumulated Impairment Losses-Work, Zoo and/or Other Animals)	10699012		xxx

To recognize as impairment the remaining carrying amount of the unserviceable working dog/s disposed through euthanasia.

 

 

Account Title	Account Code	Debit	Credit
Accumulated Depreciation-Work/Zoo and/or Other Animals (or Accumulated Depreciation-Work, Zoo and/or Other Animals)	10699011	xxx
Accumulated Impairment Losses-Work/Zoo and/or Other Animals (or Accumulated Impairment Losses-Work, Zoo and/or Other Animals)		xxx
Work/Zoo and/or Other Animals (or Work, Zoo and/or Other Animals)	10699010		xxx

To recognize the disposal of unserviceable working dog/s through euthanasia.

 

For LGUs

 

Account Title	Account Code	Debit	Credit
Impairment Loss-Property, Plant and Equipment	50503080	xxx
Accumulated Impairment Losses-Work/Zoo Animals	10799012		xxx

To recognize as impairment the remaining carrying amount of the unserviceable working dog/s disposed through euthanasia.

 

 

Account Title	Account Code	Debit	Credit
Accumulated Depreciation-Work/Zoo Animals	10799011	xxx
Accumulated Impairment Losses-Work/Zoo Animals	10799012	xxx
Work/Zoo Animals	10799010		xxx

To recognize the disposal of unserviceable working dog/s through euthanasia.

 

11.0 EFFECTIVITY

This Circular shall take effect immediately.

(SGD.) MICHAEL G. AGUINALDOChairperson

(SGD.) ROLAND C. PONDOCCommissioner

ANNEX A

Military Working Dog (MWD) Adoption Application

ANNEX B

Adoption Agreement Form

ANNEX C

Donation Agreement

This DONATION AGREEMENT is executed on _________ by and between:

The ______________________ (name of the unit handling the (MWD), a unit of the ___________________ (name of the agency), located at ________________________ (complete address), represented in this AGREEMENT by ____________________________, hereinafter referred to as the "DONOR";

and

__________________________ (name of the organization), a non-stock, non-profit Corporation organized and existing under Philippine laws, with principal office at ___________________________________ (complete address), represented herein by its ___________________, or __________________________________ (individual) of legal age, single/married, Filipino, and with residence and postal address at ____________________ (complete address), hereinafter referred to as the "DONEE."

RECITALS

The DONOR is the owner of retired working dogs who cannot continue to provide sufficient resources for care and attention they deserve. It is the responsibility of the DONOR to transfer ownership of the retired working dogs subject to the terms and conditions set forth herein.

The DONEE has the ability to provide veterinary care and support to the retired working dogs. The DONEE agrees to accept the retired working dogs subject to the terms and conditions set forth herein.

The PARTIES therefore stipulate and agree as follows:

1. The DONOR hereby donates to the DONEE the retired working dog/s of the DONOR, with the following details:

Name:

2. The retired working dog/s has/have undergone a complete check-up by the agency's official veterinary officer, the results of which are attached to this Agreement.

3. The DONOR has provided correct and truthful information about the retired working dog/s, including information about any aggressive tendencies the dog/s may have as stated in the "K-9 Physical and Behavioral Assessment Form" attached to this Agreement. However, the DONOR shall not be held liable for any untoward aggressiveness to others after the turn-over since there are factors that may cause the change in behavior of a retired working dog/s.

4. The DONOR has complied with the requirements under applicable rules and regulations pertaining to the disposal of unserviceable working dogs prior to the transfer of the retired working dog/s.

5. The DONOR shall transfer the retired working dog/s on the date of execution of this Agreement. The DONEE shall bear the sole responsibility and costs for the transfer of chosen dogs to its premises. However, the DONOR may claim sole responsibility for such transfer, which shall be at its own expense.

6. After the treatment and rehabilitation of the subject working dog/s, and the preparation thereof for adoption by responsible dog owners, the DONOR shall comply with the order of priority of adopters provided in Item 7.1 of COA Circular No. ___ dated ____________, on the guidelines on the disposal of unserviceable working dogs.

7. The DONEE fully understands his duties and responsibilities in the keeping and taking care of the retired working dog pursuant to Section 7 of the Animal Welfare Act of 1998, as amended, as well as his liabilities pursuant to Section 9 of the same Act, in case of cruelty, maltreatment, or neglect to the dog.

8. The DONEE shall not use, sell or lease the retired working dog to third party or to any organization for commercial purposes.

9. The DONEE is required to render written reports to the DONOR, after donation, regarding the status of the said donated dog/s on a monthly basis for monitoring purposes.

10. The DONOR reserves the right to visit the retired working dog to monitor its condition and that proper adequate food, housing and veterinary care are given to the dog.

11. This Agreement shall take effect on the date of execution hereof up to the date of adoption by the subject working dog/s.

IN WITNESS WHEREOF, the DONOR and the DONEE have signed this Donation Agreement of retired working dogs on the _______ day of __________ 2021 at ________________________________________.

 

NAME OF THE AGENCY	NAME OF THE ORGANIZATION/ INDIVIDUAL PERSON
By:	By:
_____________________	_____________________

WITNESSES:

__________________________

__________________________

 

ACKNOWLEDGEMENT

REPUBLIC OF THE PHILIPPINES)

BEFORE ME, Notary Public for the City of _____________, personally appeared the following who showed me their competent evidence of identity.

 

Name		ID/Passport No.		Date/Place Issued
____________________		________________		_______, 20__/__________
____________________		________________		_______, 20__/__________
____________________		________________		_______, 20__/__________
____________________		________________		_______, 20__/__________

 

Known to me to be the same persons who executed the foregoing Donation Agreement consisting of _____ ( ) pages including this Acknowledgement page, and they acknowledged to me that the same is their free and voluntary act and deed and has been signed by the parties and their witnesses and sealed with my notarial seal.

WITNESS MY HAND AND SEAL, this ____ day of ___________ 2021 at ______________________ City.

NOTARY PUBLIC

Doc. No. _______