Performance Report Questionnaire for Cooperatives
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Performance Report Questionnaire for Cooperatives

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Presented by Jacqueline de Leon, Focal Person PDA @ CDA Dagupan

Presented by Jacqueline de Leon, Focal Person PDA @ CDA Dagupan

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Performance Report Questionnaire for Cooperatives Performance Report Questionnaire for Cooperatives Presentation Transcript

  • COOPERATIVEPERFORMANCEQUESTIONNAIREPresented by: Jacqueline de LeonFocal Person PDA UnitCDA Dagupan
  • PERFORMANCEAUDITfor Cooperatives
  • Cooperative Performance QuestionnaireFor the year December 31, ____I. General Informationa. Name of Cooperative (as of latestamendment, if any)b. Cooperative Identification Number (CIN)c. Registration Numberd. Actual Principal Addresse. Type of Cooperative
  •  Leadership Human ResourceManagement Members Structure System and Mechanisms74points1. ORGANIZATIONAL
  • LEADERSHIPa. Functions,Duties &ResponsibilitiesMeans ofVerificationStandardPointsa.1 Are the functions,duties and responsibilitiesof officers well-defined,segregated and dulyapproved?Written duties andresponsibilities/oath ofoffice/memorandum/special order/appointmentpaper and BoardResolution or minutes ofBOD meeting1a.2 Are the officersperforming their dutiesand responsibilities?Copy of Board Res./minutes of the meetings1
  • LEADERSHIPa. Functions,Duties &ResponsibilitiesMeans ofVerificationStandardPointsa.3 Is the oversightfunction performed by theBOD and is supported bywritten policy?Board Resolution, includingthe descriptive definitionsand descriptions of eachoversight functions1a.4 Are meetingsconducted regularly by theboard and committees?By-laws vis-à-vis Minutes ofthe Meeting of eachcommittees, attendancesheet1a.5 Is parliamentaryprocedure observed by thecoop officers duringmeetings?Minutes of the meeting 1
  • LEADERSHIPa. Functions,Duties &ResponsibilitiesMeans ofVerificationStandardPointsa.6 Are thedevelopment/strategicplan, annual plan andbudget prepared/reviewedand endorsed to the GA forapproval?Minutes of GA 1a.7Is the performanceevaluation at all levels(peer, self-evaluation andother forms of evaluation)formulated andimplemented?BR and results of rating ofeach officers (peer andself)1
  • LEADERSHIPa. Functions,Duties &ResponsibilitiesMeans ofVerificationStandardPointsa.8 Are the policiesformulated andimplemented inaccordance with laws, rulesand regulations, and by-laws?Policies formulated vis-à-vis provision of by-laws,laws, rules and regulationsand other laws1a.9 Are the policiesregularly reviewed?BOD minutes ofmeeting/BR1
  • LEADERSHIPb. QualificationsandDisqualificationsMeans ofVerificationStandardPointsb.1 Are the policies formulatedin accordance with laws, rules& regulations & by-laws?By-laws vis-à-vis SuccessionPlan/Manual ofOperations(OrganizationalPlan)/Election Guidelines1b.2 Are the existing policies,laws, rules and regulationsadhered by officers?Minutes of the meeting vis-à-vis policies formulated1
  • LEADERSHIPc. Composition Means ofVerificationStandardPointsc.1 Is the composition ofofficers in accordance with theduly approved by-laws of thecoop?By-laws vis-à-vis compositionof officers, ElectionGuidelines1*c.2 Is the composition ofofficers balanced? (e.g.sectoral, gender, age, etc)By-laws vis-a –viscomposition of officers
  • LEADERSHIPd. ContinuingEducation andTrainingMeans ofVerificationStandardPointsd.1 Is the continuing education forofficers included in the coop trainingprogram?Coop Training Program 1d.2 Are the mandatory trainingsrequired by Rule 7 of IRR consideredin the coop training program?Coop Training Program 1d.3 Is the training programimplemented?d.4 Is there an evaluation tool that willassess the effectiveness of thetraining?Training Program vis-à-visTraining Design/AttendanceSheet/TerminalReport/CertificatePre and post evaluationtool/feedback/re-echoreport/re-entry plan11
  • LEADERSHIPe. FinancialLiteracyMeans ofVerificationStandardPointse.1 Are the financial statementsincluded in the monthly agendaof the BOD?Meeting Agenda/Minutes ofthe Meeting1e.2 Is there a regular analysisand interpretation on the FS andstandards during BOD meeting?Minutes of the BOD meeting 1e.3 Are the majority of leadersknowledgeable in the dev’t ofStrategic Plan and Annual BudgetPlan?Development/Strategic Planand Annual Plan and Budget1
  • LEADERSHIPf. SuccessionPlanningMeans ofVerificationStandardPointsf.1 Is the policy on successionplan at key levels of theorganization formulated?Succession Plan/ Manual ofOperations/Development Plans1f.2 Is the succession planembedded in the trainingprogram?Training Program vis-à-visSuccession Plan1f.3 Are volunteers or futureleaders included in the coopsuccession plan?Succession plan provision onvolunteers1
  • LEADERSHIPg. Ethics Means ofVerificationStandardPointsg.1 Is the ethical standards forofficers provided in the coop’sCode of Ethics?Code of Ethics provision forofficers1g.2 Is the provision on conflict ofinterest included in the coop’sCode of Ethics?Code of Ethics provision onconflict of interest1Sub-Total 24
  • Human Resource & Managementa. Functions, Dutiesand ResponsibilitiesMeans ofVerificationStandardPointsa.1 Are the functions, duties andresponsibilities of management well-defined, segregated and dulyapproved and implemented?Written duties andresponsibilities/oath ofoffice/memorandum/specialorder/appointment paper andBoard Resolution or minutesof BOD meeting, conductinterview1a.2 Is the management meetingsscheduled and conducted regularly?Policy/Memorandumscheduling the regularmeeting vis-à-vis Attendancesheet/Minutes of the Staffmeeting1a.3 Are regular meetings consistentlyattended by staff?Attendance sheet (for bigcoops, MANCOM is allowed,for small coops, all staff)1
  • Human Resource & Managementb. PersonnelPolicyMeans ofVerificationStandardPointsb.1 Is the policy on personnelmanualized?Manual of Operation(Minimum provision shouldinclude, Recruitment,Selection, Hiring, Promotion,Disciplinary Action,Termination and Retirement)1b.2 Is the policy duly approvedby the BOD?Board Resolution 1
  • Human Resource & Managementc. Staff Dev’t &Career PathingMeans ofVerificationStandardPointsc.1 Is the performance appraisalconducted at least once a year?Performance Appraisal ofevery staff1c.2 Is the performance gapanalysis conducted and actedupon regularly?Result of Gap analysis perperformance appraisal made1c.3 Is the institutional capacitybuilding for management staffwritten and implemented(training and otherinterventions)?Training Program based ongap analysis made/StaffDevelopment Plan1
  • Human Resource & Managementd. Compensationand BenefitsMeans ofVerificationStandardPointsd.1 Is the coop compliant tolabor law?Payroll vis-à-vis minimumwage/ Certificate ofExemption for less than 10employees1d.2 Is there a salary scalingprogram?Personnel Policy and BoardResolution1d.3 Are the recognition,incentives and benefit packagesprovided to employees?Policy andVouchers/Certificates or anyother similar documents1
  • Human Resource & Managemente. Ethics Means ofVerificationStandardPointse.1 Are ethical standards foremployees included in the Codeof Ethics?Code of Ethics provision foremployees1e.2 Are the ethical standardsadhered by employeesNo valid complaint filedagainst any of the employeesre: Violation of Code ofEthics1Sub-Total 13
  • MEMBERSa. Capitalization Means ofVerificationStandardPointsa.1 Is the provision of capital buildup program in the by-lawsimplemented?CBU schedule/IC-PR scheduleagainst Registry of membersand the By-laws1a.2 Is the 10% limitation onsubscribed share capital holdingsobserved by all members?Paid-up and SubscriptionSchedule1a.3 Are continuous subscriptionrequired to all members if theauthorized capital is not fully paidand 10% limit is not yet reach?Subscription schedule vis-à-vis Registry of members1
  • MEMBERSb. Governance Means ofVerificationStandardPointsb.1 Are majority of membersattending the GA?Attendance sheet vis-à-visRegistry of Member or List ofmembers in Good Standingas declared by the BOD1b.2 Is the process of membershipconsultation adopted by theCooperative?Minutes of the GeneralAssembly1b.3 Are major decisions(including annual plan, budgetand developmental plans)approved by the GA?Minutes of the GeneralAssembly1
  • MEMBERSb. Governance Means ofVerificationStandardPointsb.4 Are members electingofficers in accordance with theelection guidelines?Election Guidelines vis-à-visMinutes of the GA meeting1b.5 Is the engagement of theservices of external auditorapproved by the GA?Minutes of the GA meeting 1
  • MEMBERSc. Ethics Means ofVerificationStandardPointsc.1 Are the ethical standards formembers provided in the Codeof Ethics?Code of Ethics provision formembers1c.2 Are the ethical standards formembers implemented?No valid complaint/Validcomplaint acted upon inaccordance with the EthicalStandard1Sub-total 11
  • STRUCTUREa. OrganizationalStructureMeans ofVerificationStandardPointsa.1 Is the organizational structure inaccordance with the provision ofthe laws, rules and regulations andby-laws?Compliance of organizationalstructure to provisions of thelaws, rules and regulationsand by laws1a.2 Are the functions, duties andresponsibilities of the officersclearly defined in the organizationalchart?Written functions, dutiesand responsibilitiessupporting theorganizational chart1
  • STRUCTUREb. OperationalStructureMeans ofVerificationStandardPointsb.1 Is the operational structurein accordance with the provisionof the laws, rules and regulationsand by-laws?Compliance to OrganizationalStructure to provisions of thelaws, rules and regulationsand by-laws1b.2 Are the functions, duties andresponsibilities of the officersclearly defined in themanagement chart?Written functions, duties andresponsibilities supportingthe management chart1Sub-total 4
  • SYSTEM AND MECHANISMa. Maintenance ofBooks ofAccountMeans ofVerificationStandardPointsa.1 Is there separate books ofaccount per business activity?Books of account for eachbusiness activity1a.2 Are the books of accountupdated?Updated entry in the book ofaccounts (last entry shouldbe at least the day medium-large) or a week (micro-small) before the visit in thecoop1Sub-total 2
  • SYSTEM AND MECHANISMb. Manuals Means ofVerificationStandardPointsb.1 Are the documents neededby the coop manualized? 1 pointif covered the required area)Presence of 1) OperationManual; 2) Code ofGovernance & EthicalStandard; 3) Personnel; 4)Accounting & 5) HR5b.2 Are manuals provided tousers?Receiving copy/RandomCheck of copy of theManuals to key users1Sub-total 6
  • SYSTEM AND MECHANISMc. BusinessOperationMeans ofVerificationStandardPointsc.1 Is the business activity of thecoop in line with the objectivesand purposes stated in thearticles of cooperation?FS vis-à-vis registered articlesof cooperation1c.2 Is the business activity of thecoop responsive to the needs ofmembers?Any documents that wouldassail the responsiveness ofthe business activity to theneeds of members1Sub-total 2
  • SYSTEM AND MECHANISMd. Compliance toGovernmentRequirementsMeans ofVerificationStandardPointsd.1 Is the coop compliant togovernment requirements?d.1.1 CDA (CGS) CGS 1d.1.2 BIR (CTE) CTE (at least filed applicationwith BIR)1d.1.3 DOLE (Certificate ofExemption, if applicable and/orproviding minimum wage)Certificate of Exemption, ifapplicable and/or providingminimum wage1
  • SYSTEM AND MECHANISMd. Compliance toGovernmentRequirementsMeans ofVerificationStandardPointsd.1 Is the coop compliant togovernment requirements?d.1.4 SSS (With Registrationand Collection Agent Certificateor regularly remitting thepayment to SSS)Registration and CollectionAgent Certificate/Proof ofregular remittance1d.1.5 PHILHEALTH (WithRegistration and Collection AgentCertificate or regularly remittingthe payment to PHILHEALTH)Registration and CollectionAgent Certificate/Proof ofregular remittance1
  • SYSTEM AND MECHANISMd. Compliance toGovernmentRequirementsMeans ofVerificationStandardPointsd.1 Is the coop compliant togovernment requirements?d.1.6 PAG-IBIG (WithRegistration and Collection AgentCertificate or regularly remittingthe payment to PAG-IBIG)Registration and CollectionAgent Certificate/Proof ofregular remittance1d.1.7 LGU (Business Permit) Business permit 1d.2 Are other laws and rules andregulations (insurance, franchise,other social laws) not violated?Depends on the businessactivity of coop. Please verifycompliance
  • SYSTEM AND MECHANISMe. Statutory Fund Means ofVerificationStandardPointse.1 Are the following statutoryfunds funded?Reserved Fund Passbook/Investment 1Education and Training Fund Certificate/FS (other fundsand deposits) or anyinstrument declaring1Optional Fund deposits as funding 1Community Dev’t. Fund 1
  • SYSTEM AND MECHANISMf. Retirement Fund Means ofVerificationStandardPointsf.1 Is the required retirement fundfunded?Passbook/InvestmentSecurity or any othersimilar instrument1Sub-total 1Note: 1 to 10 coop employees – secureCertificate of Exemption on paymentof minimum wage from DOLE, Above10 employees, there must be set-upretirement planTotal Point -Organizational74
  • SOCIAL ASPECTQuestions Means ofVerificationStandardPoints1. Is there a Social Dev’t Plan? Social Dev’t. Plan 12. Is it implemented Vouchers/Reports/Picturesor any similar instrument13. Is there a budgetaryallocation for theimplementation of Social Dev’t.Plan?Financial Statements 14. Is the Community Dev’t Fundutilized for its purpose?Financial Statements vis-à-vissupporting documents 1Total Points -Social4
  • ECONOMIC ASPECTQuestions(Adequacy ofInternal Control)Means ofVerificationStandardPointsa. Is the accounting system well-defined?Accounting Manual or anysimilar documents2b. Are the signing authoritiesclearly defined and approved?Presence of CASA 2c. Are the accountable officersof the coop bonded?Updated surety bond ofaccountable officers2d. Are the recording oftransactions updated?Updated recording in thecoop book of accounts(updated entry should be atleast a day before the visit inthe coop(medium-large) or 1week before (micro-small)2
  • ECONOMIC ASPECTQuestions(Adequacy ofInternal Control)Means ofVerificationStandardPointse. Are the accounting recordsproperly maintained andsecured?Place in a fire-proof steelcabinet (micro-small), back-up for computerizedsystem/properly filed, houseoutside the buildingpremises (medium-large)2f. Are the duties andresponsibilities of officers andemployees separated andsegregated?Written duties andresponsibilities, oath ofoffice, memorandum, specialorder, appointment paper,BR or minutes of BODmeeting2
  • ECONOMIC ASPECTQuestions(Adequacy ofInternalControl)Means of Verification StandardPointsg. Is the program on jobrotation practiced?Job rotation program or any documentsthat would assail that is being practice1h. Is joint custodyimplemented?Requirement of the presence and directobservation of a second person in theperformance of important tasks andfunctions. Both persons shall be equallyaccountable for the physical protectionof the items and records involved(Operation of Vault & Handlings of Cash& Vital documents)1
  • ECONOMIC ASPECTQuestions(Adequacyof InternalControl)Means of Verification StandardPointsi. Is dual controlimplemented?The work of one person is to beverified by a second person to ensurethat the transaction is properlyauthorized, recorded and settled(Checks, CTD, Borrowings, Due to anddue from accounts)1j. Is the number controlimplementedSequential numbering of the followingdocuments: Promissory note, SD andpassbook, CTDs, signature cards, ORand provisional receipts, sharecertificate, loan accounts, expense andcheck vouchers, etc1
  • ECONOMIC ASPECTQuestions(Adequacy ofInternal Control)Means ofVerificationStandardPointsk. Is theconfirmation/verification ofaccounts practiced?Written communication tomembers1l. Is the record preservationsystem established?Off-site storage of duplicate vitalrecords or any similar securityprogram/internal controlmeasures1m. Is the internal auditconducted periodically?Internal Audit Reports vis-à-visInternal Audit Program2n. Is the internal auditobservations/comments actedupon by the managementimmediately?Board Actions on the InternalAudit Reports (at least next BOD)meeting after issuance of reports2
  • SUMMARY:COMPONENT OVER-ALL POINTSCOREORGANIZATIONAL 74SOCIAL 4ECONOMIC 22TOTAL NON-FINANCIAL 100
  • FinancialAspect 65%
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data,zero point)RATING SCORE1. Profitability Performance1.1 Profitability Ratio:Net Operating SurplusGross Revenue/Gross Margin30% and above25% to below 30%10% to below 25%5% to below 10%Below 5%In case of break-even or NL543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data,zero point)RATING SCORE1. Profitability Performance1.2 Earning per Share ratioNet SurplusPaid up Capital / Par valuePhp 2.50 and abovePhp 2.00 to below Php 2.50Php 1.50 to below P2.00Php 1.00 to below Php1.50Below Php 1.00 to Php0.75Zero or negative543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE1. Profitability Performance1.3 Profitability Growth rateEarning per share end-EPS begEarning per share -beginning100% and above75% to below 100%50% to below 75%30% to below 50%10% to below 30%Less than 10%543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE1. Profitability Performance1.4 Asset Efficiency RateNet SurplusTotal Assets20% and above15% to below 20%10% to below 15%5% to below 10%Below 5%54321
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE1. Profitability Performance1.5 Rate of Interest on ShareCapitalAmount allocated for ISCAverage Paid-up Share capitalHigher than IRw/in inflation rate2 points below the IR3 points or more belowthe IRNet Loss54210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE2. Institutional Strength2.1 Net Institutional Capital(Reserves +Allowance for probablelosses on loans and/or accountreceivables)- (Problem receivables+pastdue receivables+ receivables underlitigation+ restructured receivablesTotal Assets10% and above8% to below 10%6% to below 8%4% to below 6%2% to below 4%Below 2%Zero or negative6543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE2. Institutional Strength2.2 Adequacy of Provisioning (morethan 1 year)Allow for problem losses on loans recblsPast due recbls over one (1) year100% and above90% to below 100%70% to below 90%50% to below 70%30% to below 50%10% to below 30%Below 10%Zero or negative76543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE2. Institutional Strength2.3 Adequacy of Provisioning (31days to 1 year)Allow for probable losses on loansrecbls – allowance required for past duerecbls one year and aboveTotal past due recbls 31 days to 1 year35% and above30% to below 35%25% to below 30%20% to below 15%15% to below 20%10% to below 15%Below 10% but noZero or negative7654321
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE3. Structure of Assets3.1 Percentage of Non EarningAssets to Total AssetsNon-Earning AssetsTotal Assets10% and belowAbove 10% to 20%Above 20% to 30%Above 30% to 40%Above 40%54321
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE3. Structure of Assets3.1 Members Equity to TotalAssetsPaid up capital +Deposits for CSTotal Assets40% to below 50%50% to below 60%30% to below 40%60% to below 70%20% to below 30%Below 20% or above70%Less than 20%5332210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data,zero point)RATING SCORE3. Structure of Assets3.1 Deposit Liabilities toTotal AssetsTotal Deposit LiabilitiesTotal Assets30% to 40%Above 40% to 50%20% to below 40%Above 50% to 60%Below 20% to 10%Above 60% to 70%Below 10% to 5%Above 70%Below 5%Zero5443322110
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE3. Structure of Assets3.4 External BorrowingsTotal External BorrowingsTotal AssetsNo externalborrowings1% to 20%Above 20% to 30%Above 30% to 40%Above 40^54321
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE3. Structure of Assets3.5 Receivables to Total AssetsLoans and/or Accounts RecblesTotal Assets60% to 70%55% to below 60%50% to below 55%45% to below 50%40% to below 45%54321
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE4. Operational Strength (StayingPower)4.1 Volume of Business to TotalAssetsTotal Volume of BusinessTotal AssetsCredit: Loans releasedCons/Prod/Marketing: SalesService: Service Income100% and above75% to below 100%50% to below 75%25% to below 50%5% to below 25%Less than 5%543210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE4. Operational Strength (StayingPower)4.3 LiquidityLiquid Assets-Short term payablesTotal Members ‘ depositCredit: Loans releasedCons/Prod/Marketing: SalesService: Service Income15% and to 30%Below 15% to 10%Above 30% to 50%Below 10% to 5%Above 50% to 60%Below 5% to 1%Above 60% to 80%Above 80% or below 1%Zero or negative544332210
  • FINANCIAL ASPECTFinancial Ratio (In the absenceof data, zero point)RATING SCORE4. Operational Strength (StayingPower)4.4 Cost per Volume of BusinessOper Cost –members ben exp+sseTotal Vol of BusinessCredit: Loans releasedCons/Prod/Marketing: SalesService: Service Income25 cents and below26 to 32 cents33 to 39 cents40 to 46 cents47 cents and above53210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE4. Operational Strength(Staying Power)4.5 Administrative EfficiencyAdm. Cost – (MBE + social ser exp)Average Total Assets10% and aboveAbove 10% to below 15%Above 15% to below 20%Above 20% to below 25%Above 25%53210
  • FINANCIAL ASPECTFinancial Ratio (In theabsence of data, zeropoint)RATING SCORE4. Operational Strength (StayingPower)4.6 Turn over ratio (Note: get the ave, ifboth formula is applicableAccount Receivable Turn over:Net Credit SalesAve. Accts. Recbls.4 times and above3 to below 42 to below 3Below 2Zero or negative53210
  • FINANCIAL ASPECTFinancial Ratio (In the absenceof data, zero point)RATING SCORE4. Operational Strength (StayingPower)4.6 Turn over ratio (Note: get the ave, if bothformula is applicableLoan Receivable Turn over:Total Loan ReleasesAve. Loans Recbls.Note: if MPC add the rating of ARTO and LRTOand divide by 2 to get the average; for singletype select whatever is applicable to coop4 times and above3 to below 42 to below 3Below 2Zero or negative53210
  • FINANCIAL ASPECTSUMMARY RATINGProfitability Performance 25%Institutional Strength 25%Structure of Assets 25%Operational Strength 25%Total – FinancialComponent100%
  • FINANCIAL ASPECTRATING SYSTEM MULTIPLIER RATINGNON-FINANCIAL 35%FINANCIAL 65%
  • FINANCIAL ASPECTAdjectivalRatingMedium &largeSmall MicroExcellentPerformance91-100% 81-100% 75-100%VS Performance 81-90% 71-80% 61-74%Satisfactory Perf 71-80% 61-70% 51-60%Fair Performance 61-70% 51-60% 41-50%NeedsImprovement60% &below50% & below 40% & Below
  • THANK YOU!!!