Guidelines and Checklist for Cooperatives Operation and

management

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

The review of the Social Audit Report & Performance Audit Report 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.

Guidelines and Checklist

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

GA Resolution

Development Plan

Annual Plan and Budget

Acceptance of AFS

Hiring of External Auditor

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Plans Development Plan (DP)

Annual Plan

Social Development Plan (SDP)

Education and Training Plan (ETP)

Succession Plan (HRD Plan)

Note: - Annual plan is lifted from the

Development Plan

- SDP and ETP can be incorporated

in the DP Jo B. Bitonio, Supervising CDS, CDA

Dagupan (2013)

Board Resolutions

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

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Policy/Board Resolutions

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 Jo B. Bitonio, Supervising CDS, CDA

Dagupan (2013)

Conflict management – officers, employees, members

Associate members

Laboratory cooperatives

Subsidiary coop

Policy/Board Resolutions

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Code of Governance And Ethical Standard

Conflict of Interest ( engaged in similar business)

Code of Ethics provisions for officers/staff/members

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

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

Compliance with BIR, DOLE, LGU, Etc.

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Manual

Internal control

Code of Ethical Standard – Officers, staff-members

Compliance with SCA

Savings Mobilization program

Institutionalization of financial and operational performance appraisal system (PISO and PESOS)

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Capital Build Up

Member benefit program ( group insurance, medical and health assistance, education assistance, burial assistance)

Retirement & Funding of Retirement Program

Programs/Projects

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Programs/Projects

Nation building programs (MDGs, environment

Responsiveness to gender, elderly, youth and

person with especial needs

Collaborative Programs/projects

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

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

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)

Information Facilities

Suggestion/Grievance box

Newsletter

Freedom board

Jo B. Bitonio, Supervising CDS, CDA Dagupan (2013)