Message by RD Josefina B. Bitonio CDA Regional Office 1 May 20, 2021

1. Message
Josefina B. Bitonio
Regional Director
CDA Regional Office 1
Webinar on the Fundamentals
of Cooperatives
By PCEDO and PCDC

2. Fundamentals of Cooperatives
a) As a Regulatory Body
b) Some Point of Views

3. Legal Bases
RA 9520
RA 11364
IRR
Memo Circulars
ACBL
GA/BOD
Resolutions
Policies
Relative Laws ( SSS,
BIR, PhilHealth,
Labor Laws etc.
1

4. 90 days
After registration
2
SGA
To approve the
developmental
plan of your
cooperative
Art 34 (3) Chapter
IV, RA 9520
Plans

5. 1. Development Plan
2. Annual Plan
3. Hiring of External Auditor (not more than
5 years – MC 2021-02)
4. Acceptance of AFS
GA Resolution

6. o Education and Training
Plan (CETF)
o Gender and
Development Plan
o Business Plan (Business
Expansion)
o Business Continuity Plan
o HRD staff training
Succession Plan
Note: Annual Plan is lifted from the
DP/SP SDP, ETC and GAD is part of the
DP/SP Monthly/Daily Plans (Mission)
Development Plan (Strategic
Plan)
◦ Annual Plan ( Art 33, RA 9520,
Rule 7, Sec 4 of the IRR)
◦ Social Development Plan (Social
Responsibility - CDF)
“INTENTIONAL GROWTH.” Because growth doesn’t just happen,
it is intentional (planned and executed).

7. 3
o In no case shall the allocation of
the fund for officers and staff be
higher than the members (MC
2019-08).
o Policy requiring all officers to
comply with the mandatory
trainings requirements (MC 2012-
07)
Policy on the utilization of
the CETF and allocation
for its members, officers
and employees.

8. Half Half

9. Cooperative Officers
• Board of Directors;
• Secretary;
• Treasurer;
• Election Committee,
• Audit Committee;
• Ethics Committee;
• Mediation and Conciliation Committee;
• Other Committees created by the
General Assembly and BOD; and
• General Manager or Chief Executive
Officer

10. MC 2017-01
Cooperatives with total assets of
3 Million and below:
1) Fundamentals of
Cooperatives
2) Governance and
Management of
Cooperatives
3)Internal Control System
Micro Cooperatives
4

11. Continuous
Learning
Small steps

12. Cooperatives must prioritize the implementation
of education and training program
a)to professionalize the officers and staff, to train
members for future leadership as officers, and
for their familiarization to the day-to-day
operations of their cooperatives and
b) to inculcate among members the cooperative’s
principles and values. loyalty and pride of their
cooperatives could also be developed aside
from their management skills and knowledge

13. What makes us unique?
DNA is one
that is
members-
owned,
value -based
and
sustainable.
5

14. 6. Performance Audit Report The
report shall consist of three (3) parts:
(I) The Governance and
Management Report (GMR),
(II) The Financial Performance
Standards for Cooperatives –
STEPS and
(III) Summary Report. In the conduct
of the Performance Audit by the
Internal Auditor or Audit
Committee, a post-audit
conference shall be held to
discuss the observations and
findings, the needed action/s and
timeline/s with the Board of
Directors and management of the
cooperative prior to submission
to the Authority.
Copy of electronically submitted
mandatory reports:
CAPR with the following
attachments:
1. Social Audit Report
2. Original copy of AFS;
3. List of Officers and mandatory
trainings undertaken/completed
4. Semi Annual report on Mediation &
Conciliation (Rule 7, Revised IRR)
Extended to June 30, 2021
MC 2021-04
6

15. The review of the CDA
Memorandum Circulars, Performance
Report, Social Audit Report (SAR),
Governance and Management
Report, Financial Performance
Standards can result in introducing
intervention through a listing of
programs, projects, policies, GA/Board
Resolutions, development of manual
of operation, establishment of
information facilities, Code of
Governance and Ethical Standards and
other strategies intended to guide
cooperatives in their operation.
Why Constant
M & E?
Success
isn’t
always
what you
see

16. Compliance Builds
Trust and
Confidence
7

17. Continuous Capital Build
Up thru SMCBUP
Sources of Funds
Uses of Funds
Cash Management
Liquidity
Management
8

18. Connect and
Collaborate
Coop A Coop B
Horizontal linkage
NAC
SAO
RCO RCO
SAO
RCO
Vertical Linkage
9

19. Connect and
Collaborate
No man is an island

20. 10 So I commit myself to work ,
to cooperate, for all to be prosperous
STRONG Leadership
EFFICIENT Management
Active and empowered
members