Koop Balitaan via Tulong Balita Online Webinar on Governance & Management Part II Focus on the Operation & Management of Co-ops Feb 19, 2021

1. Social Audit Report
For Co-ops (SAR)
Renee Faye DG Cariño
Resource Person

2. LEGAL BASES
 R.A. 9520
“Art. 53. Reports. (1) Every cooperative shall draw
up regular reports of its program of activities, including
those in pursuance of their socio-civic undertakings,
showing their progress and achievements at the end of
every fiscal year.”
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

3. LEGAL BASES
 R.A. 9520
“Art. 80. Annual Audit. – Cooperatives registered under
this Code shall be subject to an annual financial,
performance and social audit. x x x
The Authority, in consultation with the cooperative sector
shall promulgate the rules and standards for the social
audit of cooperatives.”
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

4. LEGAL BASES
 CDA - MEMORANDUM CIRCULAR NO. 2018 - 01
Series of 2018
- Revised Guidelines on Social Audit of Cooperatives
This Circular repeals CDA- Memorandum Circular No. 2013-
16.
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

5. Coverage
All registered cooperatives regardless of
type or category shall be subject to social
audit.
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

6. • Guide the co-op in the assessment of its social
performance (tool to measure effectiveness of the
co-op’s social development services);
• Require the co-op to use the prescribed tools and
format in the preparation and submission of social
audit report (SAR); and
• Provide the manner and period of submitting SAR
to the CDA.
PURPOSES
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

7. This document shall determine the co-op’s social
performance and shall serve as basis for writing the
SOCIAL AUDIT REPORT.
SOCIAL AUDIT WORKING DOCUMENT
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

8. COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

9. COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

10. COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

11. SOCIAL AUDIT WORKING DOCUMENT
FOR THE YEAR __________
A. BASIC INFORMATION OF THE COOPERATIVE
NAME:
_____________________________________________________________________
ADDRESS:
____________________________________________________________
REGISTRATION NO.: ______________ DATE REGISTERED:
______________
B. STATEMENT OF
VISION:
________________________________________________________________________
MISSION:
______________________________________________________________________
CORE VALUES:

12. SOCIAL AUDIT WORKING DOCUMENT
FOR THE YEAR __________
A. BASIC INFORMATION OF THE COOPERATIVE
NAME:
_____________________________________________________________________
ADDRESS:
____________________________________________________________
REGISTRATION NO.: ______________ DATE REGISTERED:
______________
B. STATEMENT OF
VISION: Our vision is to be the preferred choice among our members for
their financial needs and services to be delivered in line with our values.
MISSION: Our mission is to provide a range of quality services to our
members and to contribute and add value to the community within
which we operate

13. SOCIAL AUDIT WORKING DOCUMENT
FOR THE YEAR __________
A. BASIC INFORMATION OF THE COOPERATIVE
NAME: _____________________________________________________________________
ADDRESS: ____________________________________________________________
REGISTRATION NO.: ______________ DATE REGISTERED: ______________
B. STATEMENT OF
CORE VALUES: INTEGRITY AND RESPECT: we act in an ethical and honest manner treating
all our members with courtesy and respect. - TRUSTWORTHINESS: we operate to the highest
standards of discretion and confidentiality in a professional way. – CARING FOR OTHERS: we
bring people together to meet a shared need through the operation of a democratically-
controlled business and consider ourselves a part of the community. - OPENNESS: we promote
collaboration where the members are free to share their views and suggestions
SOCIAL GOALS:
To promote financial education and the wise use of credit by officers & members.
To provide livelihood trainings for member-entrepreneurs.
To provide support to local associations and organizations within our community.

14. C. POLICIES AND GUIDELINES ON SOCIAL
DEVELOPMENT
TITLE/DESCRIPTIION
OF POLICY
GUIDELINES
SOURCE OF
DOCUMENT
BOD/GA
RESOLUTION
NO.
DATE
APPROVED

15. C. POLICIES AND GUIDELINES ON SOCIAL
DEVELOPMENT
TITLE/DESCRIPTIION OF
POLICY GUIDELINES
SOURCE OF
DOCUMENT
BOD/GA
RESOLUTION NO.
DATE
APPROVED
Training on Financial
Education: wise use of credit
by members
G.A. Resolution G.A. Resolution
No.04 Series of 2020
April 23, 2020
Livelihood Training on Mango
Processing/Candle-
making/Meat
Processing/Basket Weaving,
etc.
G.A. Resolution G.A. Resolution
No.05 Series of 2020
April 23, 2020
Support to Liga Ng Mga
Barangay
BOD Resolution BOD Resolution
No.04 Series of 2020
April 5, 2020

16. D. SOCIAL DEVELOPMENT PROGRAM
The social development program of the cooperative
focuses on two (2) areas: a. for the COOPERATIVE
itself; and b. for the COMMUNITY.
The source of fund for the first area may vary from
Cooperative Education and Training Fund (CETF),
Optional Fund or outright expense; while the
second area is exclusive from the Community
Development Fund (CDF).
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

17. D.1. Cooperative
D.1.a. Members
KEY AREAS SPECIFIC
ACTIVITIES
NO. OF
ACTIVITIES
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Education;
Scholarship;
Training
Livelihood
Trainings
2 3 12 15 15,000.00 CETF
Health Program
Dental
Health
Program
1 50 50 100 5,000.00
Member
Benefit
Expense
Social
Events/Gatherings
Christmas
Gifts
2 50 50 100 20,000.00
Member
Benefit
Expense
Social Protection
(insurance and
mutual benefits)
MBAI
(NATCCO),
CISP,
CLIMBS,
etc.
1 20 40 60 99,000.00
Pre
payments
by
members

18. D.1. Cooperative
D.1.a. Members
KEY AREAS
SPECIFIC
ACTIVITIES
NO. OF
ACTIVITIE
S
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Disaster Risk
Reduction &
Management
Fire &
Earthquake Drill
1 70 80 150 5,000.00 CETF
Gender Equality
and Women
Empowerment
GAD
Orientation/
GST/Maternal
Health Program
5 0 15 15 10,000.00 CETF
Others, specify
(ANTI COVID19
Activities)
Provision of
face mask etc.
& consumer
goods during
ECQ period
2 25 35 60 98,000.00
Member
Benefit
Expense
SUB TOTAL

19. D.1. Cooperative
D.1.b. Officers
KEY AREAS SPECIFIC
ACTIVITIES
NO.
OF
ACTIVITIES
NO.
OF
BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Seminars;
Scholarship;
Training
Seminar on
Financial
Literacy for
BODs
1 3 2 6 10,000.00 CETF
Health Care
Medical
Check-ups
1 11 14 25 20,000.00
Member
Benefit
Expense
Social Events/
Gatherings
CHRISTMA
S Party/Gifts
etc.
1 11 14 25 25,000.00
Member
Benefit
Expense
Social Protection
(insurance and
mutual benefits)
MBAI
(NATCCO),
CISP,
CLIMBS,
etc.
1 15 30 45 90,000.00
Member
Benefit
Expense

20. D.1. Cooperative
D.1.b. Officers
KEY AREAS
SPECIFIC
ACTIVITIES
NO.
OF
ACTIVITIES
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Disaster Risk
Reduction &
Management
Fire &
Earthquake
Drill
1 2 10 12 2,000.00 CETF
Gender
Equality &
Women
Empowerment
GAD
Orientation/
GST/Maternal
Health
Program
5 3 12 12 5,000.00 CETF
Others, specify
(ANTI COVID19
Activities)
Provision of
face masks
etc. &
consumer
goods during
ECQ period
2 25 35 60 98,000.00
Member
Benefit
Expense
SUB TOTAL

21. D.2. Community
KEY AREAS
SPECIFIC
ACTIVITIES
NO.
OF
ACTIVITIES
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Seminars;
Trainings
for non-
members
Livelihood
Training for
Women
in the
Community
1 0 15 15 10,000.00 CDF
Environment
Conservation
Protection
Tree-
Planting
Activity
1 20 20 40 3,000.00 CDF
Health and
Sanitation
Clean up
Drive;
Brigada
Eskwela,
etc.
1 20 20 40 3,000.00 CDF
Partnerships
and
Community
Groups
Catholic
Women’s
League
1 15 15 30 5,000.00 CDF

22. D.2. Community
KEY AREAS
SPECIFIC
ACTIVITIES
NO.
OF
ACTIVITIES
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Sports, Cultural
and Religious
Activities
Liga ng mga
Barangay
Sportsfest
1 15 5 20 3,000.00 CDF
Disaster Risk
Reduction and
Management
Evacuation
Plan/Fire
and
Earthquake
Drill
1 20 20 40 5,000.00 CDF
Gender Equality
and Women
Empowerment
GAD
Orientation/
GST
1 55 55 6,000.00 CDF
Inclusivity
(Membership
Expansion)
Coop
Advertising/
Promotion
1 35 55 90 3,000.00 CDF

23. D.2. Community
KEY AREAS
SPECIFIC
ACTIVITIES
NO.
OF
ACTIVITIES
NO. OF BENEFICIARIES
AMOUNT
UTILIZED
SOURCE
OF
FUND
MALE FEMALE TOTAL
Children & Youth
Brgy.
Feeding
Program
1 26 24 50 8,000.00 CDF
Persons with
Disability
Donation
of
Crutches
1 5 7 12 20,000.00 CDF
Elderly
Senior
Citizens’
Night
1 25 35 60 10,000.00 CDF
Indigenous
People
Others, specify
(ANTI COVID19
Activities)
Provision
of face
masks etc.
during
ECQ
period
2 20 30 50 5,000.00 CDF
SUBTOTAL

24. E. COMMUNITY DEVELOPMENT FUND (CDF)
Accumulated
Amount
of CDF
Amount Utilized
for Cooperative
Social Activities
Percentage
Utilization
Accomplished by:
SOCIAL AUDIT/AUDIT COMMITTEE/INTERNAL AUDITOR

25. SOCIAL AUDIT REPORT
XYZ Multi-Purpose Cooperative is a duly registered cooperative with
the Cooperative Development Authority (CDA) under Registration
No.__________ on ____________. Its registered office address is
__________________________.
We have audited the social performance of the XYZ MPC on
____________ (date) covering the CY 20____ to validate the
adherence of the cooperative to the seventh cooperative principle,
the "Concern for Community" and determines whether the co-op
works for the community's sustainable development through policies
and programs approved by their members.
This Social Audit is in compliance with Rule 11 of the Revised
Implementing Rules and Regulations of R.A. 9520 and Memorandum
Circular No. 2018 – 01 issued by the CDA.

26. Hereunder are the Auditor’s Report on the comments/recommendations in Major
Key Areas of Social Performance:
KEY AREAS
COMMENTS AND RECOMMENDATIONS
(SOCIAL DEVELOPMENT
PERSPECTIVE)
A. STATEMENT OF VISION, MISSION,
CORE VALUES & SOCIAL GOALS
B. POLICIES AND GUIDELINES ON
SOCIAL DEVELOPMENT
C. SOCIAL DEVELOPMENT
PROGRAMS FOR:
COOPERATIVE
COMMUNITY
D. ALLOTMENT AND UTILIZATION OF
COMMUNITY DEVELOPMENT FUND
E. OTHERS, SPECIFY

27. Based on the above information, the following are the recommended
action/s to enhance the social performance of the cooperative
to achieve its social goals:
AREAS
FOR
IMPROVEMENT
RECOMMENDATIONS
MANAGEMENT
COMMITMENT
Prepared by:
____________________________________
SOCIAL AUDIT/AUDIT COMMITTEE/
INTERNAL AUDITOR
Conforme:
_______________________
GENERAL MANAGER
__________________
CHAIRPERSON

28. Management Social Performance Report
 At the end of year, the management shall prepare a
MANAGEMENT SOCIAL PERFORMANCE REPORT
which presents the accomplishments of the
cooperative’s social development plan.
 This could be used as reference by the auditor in the
conduct of audit but shall only be kept or retained at
the level of the cooperative.
COPERATIVE DEVELOPMENT AUTHORITY
REGIONAL OFFICE 1

29. Management Social Performance Report

30. Management Social Performance Report
SOCIAL
DEVELOPMENT PLAN
ACTUAL
ACCOMPLISHMENT
VARIANCE
REPORT
REMARKS
Prepared by: Reviewed by:
_____________________ _____________________
MANAGEMENT STAFF GENERAL MANAGER
Approved by:
________________
CHAIRMAN