Mentoring & Coaching of TAS, Simple Planning. Online Programs and Services and Mandatory Reports

1. Planning Checklist and Selected
Guidelines for Cooperative
Operation and Management

2. 4 3 11

4. The review of the CDA Memorandum Circulars,
Social Audit Report (SAR) & Governance and
Management Audit Report can result in introducing
intervention through a listing of programs, projects,
policies, GA/Board Resolutions, manuals,
information facilities, Code of Governance and
Ethical Standards and other strategies intended to
guide Philippine cooperatives in their operation.

5. GA Resolution
•Development Plan
•Annual Plan
•Acceptance of AFS
•Hiring of External Auditor

6. MC 2014-02
• States the 5 year limit in the engagement
of CEA
• Gap of 2 years
• Prohibition in the engagement and the
signing of audit when the validity of
accreditation is not valid or in question

7. Plans
• Development Plan (Strategic Plan)
• Annual Plan ( Art 33, RA 9520, Rule 7, Sec 4
of the IRR)
• Social Development Plan (Social
Responsibility)
• Education and Training Plan
• HRD: Succession plan, staff training
• Gender and Development Plan
• Business Plan (Business Expansion)
• Business Continuity Plan
Note: Annual Plan is
lifted from the DP/SP
SDP, ETC and GAD is
part of the DP/SP
Monthly/Daily

8. • 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

9. Policy/Board Resolutions
•Membership subscription of
capital
•Conflict Management – officers,
employees, members
• Associate members
•Laboratory cooperatives
•Subsidiary coop
• Compliance limitation
of shares (10%)
• Deposit for share
capital subscription
• Issuance of Share
Certificate
• Compliance with SCA

10. Policy/Board Resolutions
• Recruitment
• Monetary benefits (Performance Bonus, 13th
• Month Pay, SSS, Phil Health, Pag-ibig)
• Non Monetary Benefits (Rice subsidy, uniforms)
• Membership subscription of capital

11. Policy/Board Resolution
•Code of Governance and Ethical Standard
•Conflict of Interest (engaged in similar business)
• Code of Ethics provisions for officers /staff
/members
• Election Rules and Guidelines (MC 2013-02)

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

13. Manual
• 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
• Internal Control

14. 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

15. Program
• Environmental Protection and conservation Program
• Community Involvement and Development Program
• Cooperative Solidarity and partnership Program
• Gender Programs and Projects
• Membership Expansion Program With KRAs

16. Programs & Projects
• SMCBUP
• Institutionalization of financial and
operational Performance Appraisal System
• CBMIS
• Program for the elderly, Women, minor,
indigenous People, PWD
• Environmental Project
With KRAs

17. Programs & Projects
With KRAs
• Nation Building Programs (SDGs, Poverty)
• Responsiveness to gender, elderly, youth
and person with especial needs
• Collaborative Projects
• Business Expansion Program
• Investment
• Affiliation

18. HRD Programs/Projects
• 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
• Retirement & Funding of Retirement Program
• Human Resource Program Programs and Projects
• Health Protocols
• Team Building
With KRAs

19. Koop Kapatid Program
• Provision of Subsidy/Assistance – This may be in the form of financial
subsidies and assistance, sponsorship in trainings/seminars
/educational and other business exposure activities, or donation of
units/items/in-kind related to the various business activities/projects
of the beneficiary-cooperatives;
• Social Service and Community Service Expense –refers to expenses
incurred by the cooperatives in its social community involvement
including solicitation and donations to charitable institutions.
• Other Assistance – Other forms of assistance not categorized as
above

20. Education and Training Program – officers,
employees, members (Calendar of activities, compliance
with mandatory training for officers)
10 % CETF
50 % CETF 50 % CETF
Officers Staff Members
Secondary Tertiary
Federation/Unions
MC 2019-08

21. Training for Officers
a) Fundamentals of cooperatives
b) Governance and Management of Cooperatives
c) Internal Control System
Rule 7 of Revised IRR of RA 9520 and CDA MC 2015-09.
MC 2017-01 | CAPABILITY BUILDING PROGRAM FOR MICRO
COOPERATIVES

22. MC 2020-01 Amending Sec 13, Transitory Provisions of MC No 2019-08
entitled “ {Policy Guidelines Governing the ALLOCATION, Utilization and
remittance of CETF of the Cooperative

23. Submission of Mandatory Report
o Report on Mediation and Conciliation
o Social Audit report
o Governance and Management Audit Report
o List of Officers and Training Undertaken/completed
Link: https://cda.gov.ph/resources/downloads/standard-report-forms
Submit soft cop to r1@cda.gov.ph
o Copy of the electronically encoded Cooperative Annual
Progress Report (CAPR) with the following attachments:
MC 2019-04
Guidelines
Governing the
Submission of
Required
Reports for
Micro
Cooperatives.

24. Submission of Annual tax Incentive Report
pursuant to the Joint Administrative Order
No. 1 Series of 2019
Submit soft cop to r1@cda.gov.ph

25. Information Facilities
•Suggestion/Grievance box
•Newsletter
•Freedom board
•Email account
•Website
•FB account
• Group Chat

26. Guidelines Governing the Organization and recognition of a National
Alliance of Cooperatives (NAC), Sectoral Apex Organizations (SAOs) and
Regional Clustered Organizations (RCOs).
Article VII
Regional Clustered Organizations (RCOs)
Section 1. Composition of Regional Clustered Organizations (RCOs)
There shall be automatic membership of all qualified primary cooperatives,
federations of cooperatives to the cluster based on their authorized business activities in
their Articles of Cooperation. Unions shall join the education and advocacy cluster. In the
case of sectoral cooperative unions, they shall join the cluster where the sector belongs.
The RCOs shall be composed of one (1) authorized representative from each of the
cooperatives to the concerned cluster. Cooperatives whose area of operation is national or
inter-regional, shall join in the region where the principal office is located. Multipurpose
cooperatives may join more than one (1) cluster depending on the business activities they
are engaged in.

27. There shall be six regional clustered organizations
(RCOs) for every region, as follows:
• Credit and Financial Services, Banking, Credit Surety Fund and
Insurance;
• Consumers, Marketing, Producers, and Logistics;
• Human Services: Health, Housing, Workers, and Labor Service;
• Education and Advocacy;
• Agriculture, Agrarian, Aquaculture, Farmers, Dairy, and Fisher
folk; and
• Public Utilities: Electricity, Water, Communications, and
Transport.

28. RCO Credit and Financial Services, Banking, Credit
Surety Fund and Insurance;
Consumers, Marketing,
Producers, and Logistics;
Human Services: Health, Housing,
Workers, and Labor Service;
Education and Advocacy;
Agriculture, Agrarian, Aquaculture, Farmers,
Dairy, and Fisher folk;
Public Utilities: Electricity, Water,
Communications, and Transport.
Primary
Coop (Per
Type)

29. MC 2019-11 Policy Guidelines Governing the Allocation
and Utilization of the Community Development Fund
Article 4 (7) of R.A. 9520
“Concern for Community - Cooperatives
work for the sustainable development of
their communities through policies
approved by their members.”
Article 86 (3) of R.A. 9520:
“An amount for the community
development fund, which shall not be less
than three per centum (3%) of the net
surplus. The community development fund
shall be used for projects or activities that
will benefit the community where the
cooperative operates.”
The CDF shall be used for
projects or activities that will
benefit the community within
the area of operation of the
cooperative.
These projects and
activities shall be specifically
provided in the Social
Development Plan and
Budget to be approved by the
general assembly.

30. Section 9. Unexpended Amount of CDF
• Subject to the immediately preceding sections, the
remaining balance of the CDF as of FY2018 shall be
utilized upon the affectivity of this circular as reflected
in the Social Development Plan approved by the
General Assembly, following the schedule below:
• Remaining balance of CDF Period of Utilization
Below 3,000,000 within three (3) years
Above 3,000,000 to 10,000,000 within five (5) years
Above 10,000,000 within ten (10) years

31. Customer Feedback
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