Guidelines and Checklists for Philippine Cooperatives
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Guidelines and Checklists for Philippine Cooperatives

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Guidelines and Checklists for Philippine Cooperatives Presentation Transcript

  • 1. Jo B. Bitonio Guidelines and Checklists for Cooperative Operation and Management
  • 2. The review of the CDA Memorandum Circulars, Social Audit Report (SAR) & Performance Audit Report (PAR) resulted in a listing of programs, projects, policies, GA/Board Resolutions, manuals, information facilities and Code of Governance and Ethical Standards intended to guide Philippine cooperatives.
  • 3. . Development Plan . Annual Plan and Budget . Acceptance of AFS . Hiring of External Auditor GA Resolution MC 2014-02 - state 5 year limit role in the engagement of CEA - gap 2 years - prohibition in the engagement and signing of audit when the validity of accreditation is not valid or in question
  • 4. • Development Plan (DP) • Annual Plan • Social Development Plan (SDP) • Education and Training Plan (ETP) • Succession Plan (HRD Plan) • Gender and Development Plan (GAD) (MC 2013-22) Plans Note: - Annual plan is lifted from the Development Plan - GAD, SDP and ETP can be incorporated in the DP
  • 5. Art 53 of RA 9520 Every cooperative shall draw up reports of its programs of activities including those in pursuance of their socio-economic undertaking sharing their progress and achievements at the end of fiscal year
  • 6. • Oversight functions • Performance evaluation/appraisal • Election guidelines • Distribution of net surplus (Rate of Interest and patronage refund) • Provisions and funding for statutory reserves • Utilization of statutory reserves • Provisions of funding for Retirement fund Board Resolutions
  • 7. • Monetary benefits (Performance Bonus, 13th • Month Pay, SSS, Phil Health, Pag-ibig) • Non Monetary Benefits (Rice subsidy, uniforms) • Membership subscription of capital • Compliance limitation of shares • Deposit for share capital subscription • Issuance of Share Certificate Policy/Board Resolutions
  • 8. • Conflict management – officers, employees, members • Associate members • Laboratory cooperatives • Subsidiary coop • GAD and Gender Equality Policy/Board Resolutions
  • 9. • Code of Governance And Ethical Standard • Conflict of Interest ( engaged in similar business) • Code of Ethics provisions for officers/staff/members • Policy requiring all officers to comply with the mandatory trainings requirements MC 2012-07 Policy/Board Resolution
  • 10. • Manual of Operations (membership, business operation, branch, satellite) • HR (Organizational and functional Structure; compliance with labor standard, adoption of performance standard) • Accounting ( maintenance of books of accounts; updated recording; separate books per line of business; interim financial – monthly, quarterly, annual • Internal Control System • Compliance with BIR, DOLE, LGU, Etc. Manual
  • 11. • Code of Ethical Standard – Officers, staff-members • Compliance with SCA • Savings Mobilization program • Institutionalization of financial and operational performance appraisal system (PISO and PESOS) Manual
  • 12. • Capital Build Up • Gender Programs and Projects • Member benefit program ( group insurance, medical and health assistance, education assistance, burial assistance) • Retirement & Funding of Retirement Program Programs and Projects
  • 13. • Nation building programs (MDGs, environment • Responsiveness to gender, elderly, youth and person with especial needs • Collaborative Programs/projects Programs/Projects
  • 14. • Education and Training Program – officers, employees, members (Calendar of activities, compliance with mandatory training for officers) • Leadership Development Program (retreats, succession planning, leadership session) • Employee Support Program (Council, Insurance Protection, Grievance mechanism, Awards and Recognition, Scholarship, Seminar, training, • Social, cultural, sports Programs/Projects
  • 15. . Suggestion/Grievance box . Newsletter . Freedom board Information Facilities
  • 16. MC 2013-02 Supplemental Rules on the Training Requirements of Cooperative Directors, Officers and Committee members • Training is required for all officers • Incumbent officers who has not undergone the required trainings shall UNDERGO such trainings within 12 months • Non compliance shall be a ground for disqualification Supplemental Rules • Inclusion in the cooperative election guidelines a policy requiring to comply with the mandatory trainings the ELECOM shall be responsible to ensure compliance while the BOARD will be responsible for appointive officers
  • 17. Supplemental Rules • CDA will notify in writing and direct the cooperatives to ensure the officers compliance of the training requirements during his/her remaining terms Sanctions • Failure to comply during his/her term shall be a ground for disqualifications as future officers in any position until the officer comply with the training requirement for that position • Willful failure of the concerned cooperative to comply for its officers despite notice shall be a ground for non issuance of the CGS for the next immediate year.
  • 18. Image used from National Geographic