social audit for cooperatives (updated apr 19 2013)

General Information:

• Name of Cooperative as of the latest amendment:

• Present Address of Cooperative

• Type of Cooperative

• Re-registration No.

ORGANIZATION (15 points)

Objective: This measure the cooperative’s observance of the importance of having the Vision, Mission and Goal as its foundation. It also looks into the presence of Code of Governance and Ethical Standards and feedback mechanism and how it is being developed and implemented.

A. Vision, Mission and Goals (4) 1. Cooperative Vision, Mission and Goals (VMG)

Indicate the VISION Statement: __________________________ __________________________ __________________________

Indicate the MISSION Statement: __________________________ __________________________ __________________________

Indicate the GOALS: __________________________ __________________________ __________________________

Approval of the VMG by the General Assembly, specify Date:_____________

Written Vision, Mission and Goals (VMG) General Assembly resolutions; Minutes of Meeting

4 points

Means of Verification

VMG Clearly define the social responsibilities of the coop

2

VMG is approved by the GA

2

Absence of a Vision, a Mission or a Goal

Less 0.5 for

absence of any

B. Code of Governance and Ethical Standards

Code of Governance and Code of Conduct and Ethical Standards

Report of Activity

Yes or No

With Cooperative Code of Governance?

1

With Code of Conduct and Ethical Standard

1

Are all the key players of the cooperative involved in its devt?

1

3 points


C. Feedback mechanism (8) 1.With approved policy on feedback mechanism YES ( ) NO ( ) 2.Presence of Mechanisms to gather feedbacks:

Manual of policies, Board Resolutions or minutes of BOD meeting Activity reports; Consolidated reports on feedbacks, suggestions, etc of members Feedback tools/instruments Sample tools:

Membership meeting Area consultations Suggestion & grievance box Telephone logbook Email/internet/social network Correspondence/mail/SMS Freedom board Etc.

Yes or No

If yes, indicate tools/ instruments

Members 1

Officers 1

Staff 1

Other persons /institutions


4 points

Example

1.Get the number of feedbacks received and acted upon; 2.Divide the number of feedbacks acted upon over the number of feedbacks received and multiply by 100 to get the percentage; Feedbacks acted upon ___________________x100 Feedbacks received

90% - 100% are acted upon 4 70% - 89% are acted upon 2 50% - 69% are acted upon 1 Below 50% are acted upon 0

3.Feedback acted upon

4 points

No. of feedbacks received

120

No. of feedbacks acted upon

110

Percentage 91.66

Summary: Organization

Vision & Mission

4 Code of Governance

& ethical Std

4 Feed back Mechanism

3 Feed

back Acted Upon

4

15 points

35 points

II. Membership

Objective: To determine the effectiveness of the cooperative in meeting the needs of its members, thereby promoting their economic upliftment and empowerment

A . Asset Building (12 points) 1. Economic Participation of members (2) 1.1 Number of members who patronize the services of the cooperative For Single Purpose

For single purpose

# of members who patronized The service of the cooperative __________________________x100 Total number of members

(regular +associates whether MIGS or not)

Means of Verification Schedule of patronage Refund Registry of members

50% - 100% 2 30% - 49% 1.5 20% - 29% 1.0 10% - 19% .5 Below 10% 0

Number of members who patronize the cooperative services

100

Total number of members

150

Percentage 66.66%

2 points

A . Asset Building (12 points)

For multi-purpose

Number of cooperative services

3

Number of members’ patronage per service of cooperative

A. Credit 100

B. Consumers 100

C. Trading 100


300

Average 100

Total # of members 200

Percentage 50%

1.Get the total number of members who patronize for every service of the cooperative 2.Get the average by adding all the number of members per service and divide by the total number of services of the cooperative Average # of members who patronized the service of the coop x 100


50% - 100% 2 30% - 49% 1.5 20% - 29% 1.0 10% - 19% .5 Below 10% 0

2 points

2. Ownership Participation through Capital Build Up (6 points) 2.1 Increase in the number of existing members with additional share capital

1.Get the increase: Current # of members of with additional share- Previous # of members with additional share

Increasing – 1.5 points Status quo – 1 point Declining – 0 point/

YEAR No. of existing members with additional share capital

Current Year 200

Previous Year 180

Inc/Dec Increase


Schedule of Paid up capital (year under audit & preceding year)

1.5 points

A . Ownership Participation through Capital Build Up (6 points)

2.2 Increase in amount of share capital

Get the increase: Current # of members of with additional share- Previous # of members with additional share

Increasing – 1.5 points Status quo – 1 point Declining – 0 point


Schedule of Paid up capital (year under audit & preceding year)

YEAR Amount of share capital

Current Year P 300,000

Previous Year P 250,000

Inc/Dec Increase 1.5 points


2.3 Increase in number of existing members with increased deposits

1. Get the Increase: # of members with additional share, current year - # of members with additional share, previous year

Increasing – 1.5 points Status quo – 1 point Declining – 0 point

YEAR # of Existing members with Increase Deposits

Current Year 300

Previous Year 250

Inc/Dec Increase


Schedule of deposits liabilities (year under Audit & preceding year)

1.5 points


2.4 Increase in amount of deposits

1.Get the Increase: # of members with additional share, current year - # of members with additional share, previous year Increasing – 1.5 points Status quo – 1 point Declining – 0 point

YEAR #Amount of Deposits

Current Year P 100,000

Previous Year P 80,000

Inc/Dec Increase 1.5 points

3. Members Economic Growth (4) 3.1 Upliftment of the lives of the members:

1. Survey at least 5% -

10% of Members in Good Standing but in no case it should be less than 30 individual respondents identified through random sampling; 2. Tabulate and analyze data; 3. Give points:

Survey result/ questionnaire


% Increase

% Decrease

% No Change

Income 1

Livelihood

1

Savings 1

Assets 1 4 points

Increase in income 1 Increase in

Livelihood 1

Increase in Savings 1 Increase in Assets 1

B. Members Governance (10 points) 1.Information facilities, please check:

1. Count and give points:

3 or more information facilities = 2

Below 3 information facilities = 1

Newsletter; publication; Website; Flyers; Reports of activities; bulletin board; Membership meeting minutes; Etc


2 points

Newsletter

Telecommunication (telephone, fax, CP, etc

1

Bulletin, flyers, primers, brochure, etc

1

Website/Social Network, etc 1 Others, specify

2. Members participation, please indicate the number and percentage

1.Get the result per item using the following denominator:

YEAR # Members

Participated

1. Members participated in the election of officers and approval of Development Plan & Budget during GA

120

2. Members attended membership meeting/ consultation /forum

150

3. Members participated in membership events (e.g. tree planting, medical mission, etc)

50

Average # of members Part 107

Target # of existing member

200

Accomplishment 54%

NUMERATOR DENOMIRATOR

1. a. Number of Members voted in the Election

1. b. Number of members participated in the Approval of Devt Plan & Budget during GA/ Representative Assembly

2. Number of Members attended membership meeting/ consultation/ forum

Target member as indicated in the Plans or programs. In the absence thereof, use the total no. of existing member

Total # of members in good standing (MIGS)

2. Members participation, please indicate the number and percentage

Continuation - 1.Get the result per item using the following denominator:

2.Get the average.

50%-100% of the average membership Participated

2

25- below 50% of the average membership participated

1

Below 25% of the average membership participated

0

2 points

GA attendance/ consultation/ meetings Development plan Registry of members


Ex

54%

3.Members’ feedback (6)

3.1 Members’ perception in airing their ideas, feedbacks, and opinion

1. Survey at least 5% - 10% of Members in Good Standing but in no case it should be less than 30 individual respondents identified through random sampling

2. Tabulate and analyze

Check

Easy 80%

Difficult 20%

3.2 Members’ satisfaction on the action made on their feedbacks

Check

Satisfied 60%

Not Satisfied 40%

3. Get the rating:

Easy Check

90% - 100% answered easy 2

70% - 89% answered easy 1.5

50% - 69% answered easy 1

Below 50% answered easy 0

Satisfaction Check

90% - 100% are satisfied 2

70% - 89% are satisfied 1.5


Below 50% are satisfied 0 4 points

2

1

3.3 Members’ satisfaction on Services

2 points

Satisfaction Check


70% - 89% are satisfied 1.5


Below 50% are satisfied 0

Check

Satisfied 75%

Not Satisfied

25%

1. Survey at least 5% - 10% of Members in Good Standing but in no case it should be less than 30 individual respondents identified through random sampling

2. Tabulate and analyze 3. Get the Rating

Members’ Benefits (3) 1. Presence and percentage of

members benefitting from the members’ social benefit program/s

Member’s Benefit

Program

Yes or No

# of members benefiting from the program

Group insurance 1 30%

Medical & health assistance benefit

1 30%

Educational Assistance

Burial assistance /aid

1 10%

Others, specify

Average 23%

1. Determine the activities/ programs and indicate if yes or no. 2. With available members’ social benefit programs, give 1 point. 3. On the percentage of members benefitting from program/s:

2o% - above 2

10% to below 20 % 1

Below 10% 0

Audited financial statements with notes (expenses) Activity Report or any similar documents


No. of members benefited the program

Total No. of members

Members’ Education (10 points)

1. Provision of education to members (5) 1.1 Presence of continuing education program that contribute to human development of members (values, principles, ethics, practices, citizenship, livelihood/skills training)

If YES, full points. For the number of trainings conducted:* 1.Get the training conducted/attended by the cooperative, target and actual number of training; (Target=12; Accom=14) 2.Compute and get the rating:

2 * For the number of trainings conducted:

YES ( ) NO ( )

6 – above trainings 2 4 - 5 trainings 1.5 2 - 3 trainings 1 0 -1 trainings 0 1

2*

Developmental plan; Education and Training Program; EDCOM Calendar of Activities; Report on trainings;

Means of Verification Activity/terminal reports; Attendance sheets; Certificate of attendance/ participation

3 points

1.2 Implementation of education program (4)

2 ** # of Members Attended

Continuing Education & Training Program

# of Training conducted *

# of Members Attended **

Continuing Educ & Training Program

Per Target/P

lan Actual

Per Target /Plan

Actual

Values Education

Coop Principles & Practices

Citizenship

Ethics

Entrepreneurial skills

Leadership

Financial

Financial

Others : Specify

For the number of members

attended the training:** Get the sum of the average members attended per training indicated above. Denominator of each indicator is the number of members per target/ plan

LARGE

50% - 100% 2 30% - 49% 1 Below 30% 0.5 MEDIUM 30% - 100% 2

15% - 29% 1

Below 15% 0.5

SMALL/MICRO 20% - 100% 2

10% - 19% 1

Below 0% 0.5

2.Leadership Development Program (5) 2.1 Presence of leadership program for cooperative officers YES ( ) NO ( ) 2.1.1.Implementation of program for cooperative officers

If the answer is YES, give 1 point. 1. Identify the programs for leadership development; 2. Count and give rating; 3 – above programs - 2 1 – 2 programs - 1

Leadership Devt Program Implemented

Check

• Executive retreats /reflection session

1

• Succession planning 1 • Immersion (OJT)

• Leadership Session 1 • Others specify

Developmental plan; Education and Training Program; EDCOM Calendar of Activities; Report on trainings; Activity/terminal reports; Attendance sheets


1

3 points

2.1.2.Mandatory Trainings for cooperative officers Conducted/ Attended

1. Identify the mandatory trainings attended/conducted; 2. Count and give rating; 3 – above programs - 2 1 – 2 programs - 1

Mandated Trainings Conducted/Attended

# of Officers trained

Basic Coop Course 20

Coop Mgmt & Governance 10

Financial Mgmt 5

Policy Devt 5

Leadership & Value 20

Reorientation

Ref. MC 2011-27

Dated Dec. 22, 2011 2 points

Developmental plan; Education and Training Program; EDCOM Calendar of Activities; Trainings/Activity/ terminal reports; Attendance sheets; Certificate of participation


12

10

3

10

Membership

Asset Building

Members Governance

Members Benefit

Members Education

35

MPAPC Feb 18th 2013

To measure the cooperative’s initiatives for employees’ welfare and development.

http://www.google.com/url?sa=i&rct=j&q=plant+background&source=images&cd=&cad=rja&docid=ijQkWNlO2x2tPM&tbnid=CNe4TeS3HwNKLM:&ved=0CAUQjRw&url=http://depositphotos.com/5401170/stock-illustration-Plant-background.html&ei=Id4gUY7bL8P3mAX0gIGQAw&bvm=bv.42553238,d.bmk&psig=AFQjCNHHl6IXIAByPp_Eynugm_vjtxrP8A&ust=1361194897616012

Staff and Employees

(10)

The coop follow the standardized Salary Scale , give full points. The cooperative is compliant to other labor standards as provided, give 1 point.

NWPC P 253 Daily


BMBE Exemption Regional Wage/Salary Standards; HR policy Certificate of Remittances

1.Compensation (2)

1.1Standard Salary

prevailing within the

locality, specify:

1.2 Other labor standards

(i.e. PAGIBIG, SSS,

Retirement, Philhealth)

1

1

2 points

2. Benefits (2)

2.3 Monetary benefits for

staff/employees, specify:

(e.g. Leave credit (convertible to

cash), performance bonus, nth

month pay, etc)

_____________________________

_____________________________

2.3 Non-monetary benefits for

staff/employees, specify:

(e.g. HMO, rice subsidy, uniform,

etc)

_____________________________

_____________________________

_____________________________

The cooperative provide

monetary incentives /benefits

to employees/staff, give full

points 1.

The cooperative provide non-

monetary incentives/ benefits

to employees/staff, give full

points, 1.

Means of Verification HR policy Payroll Disbursements Summary reports

1

1

2 points

MPAPC Feb 18th 2013

B. Employees Support

Program (3)

1. Presence of the

following support program:

Get the number of support

programs and give rating;


HR policy Activity reports AFS Performance Evaluation report

Support Program Check

Employee Development Committee/Council

Insurance Protection program /

Grievance mechanism

Awards and recognition /

Continuing Education program

(scholarship, seminar,

trainings, etc)

/

Social, cultural & sports

programs

Others, specify

3 – up programs 3

2 programs 2

1 program 1

3 points

C. Work Environment (3)

1. Presence of adequate logistical

support and conducive working

environment

ELEMENTS CHECK

Properly ventilated working area

Appropriate equipment & devices

are available to perform work

Design of office equipment &

devices to fit the users

Basic facilities to address employees

necessity are available (e.g. comfort

rooms, pantry, health & maternal

clinic, etc.)

1

Health & safety working space 1 Others, specify:

2

1.Identify and check

important elements

available in the

workplace;

2.Count and give

rating:

4-up elements 3

2-3 elements 2

1 element 1

IV. COOPERATION AMONG COOPERATIVES (10 POINTS)

Objective: This measures the cooperative’s

extent of participation with federations /unions and other cooperatives

A. Membership and affiliation (4

points)

1. Affiliation and participation

1.1 Federation:___________

1.2 Union: ______________

2. Support Services

(projects/activities) to federation or

union other than the patronage of

their core business:

2.1 Financial, specify: ____

2.2 Non-financial,

specify: _____

If affiliated to a

federation or union,

give full points.

With financial

support service/s - 1

With non-financial

support service/s - 1


Certificate of

membership/ affiliation

Official Receipts; vouchers

1

1

1

1

4 points

B.CETF due to

federation / union (2)


Official Receipts; vouchers


Amount allocated

for the audit

period

Amount remitted

for the audit

period


Full payment of CETF 2

Partial payment 1

Non-payment 0

2 points

C. Cooperative Alliance, Linkages, Networks (4) 1. Inter-Cooperative

Partnership

Business partnership

3 and above partnership 2 2 business partnership 1 1 business partnership 0

Name of Coop

Business Partnership Specify

Non Business Partnership

Joint venture

Mentoring

Marketing Coop Products

Coaching

Rice Trading

Non Business partnership

3 and above partnership 2 2 business partnership 1 1 business partnership 0

4 points

V. COMMUNITY AND NATION (25 POINTS) Objective: To determine the extent of community involvement and contribution of the cooperative

A. Contribution to national and

community development programs

(15 points)

1. Presence of approved

Projects/programs

Nation Building Programs With approved programs

Peace and Order

Eradicate extreme poverty and

hunger (livelihood program for non

members)

Achieve universal primary

education (donations to school

construction, of books, DEPED’s

program)

Promote gender equality and

empower women

Culture, Tradition and History

(patriotism, love of country, etc)

Nation Building Programs With approved programs

Sports Program

Public Issues

Reduce child mortality

Improve maternal health

Health and sanitation

Combat HIV/AIDS, malaria and

other diseases

Ensure environmental

sustainability (disaster & risk

reduction program; tree

planting; river and coastal

clean up; etc)

Develop a global partnership

for development (e.g.

internationally funded program)

Youth Development Program

Others, specify

8

A.Contribution to national

and community

development programs

(15 points)


Minutes of Meetings; Developmental Plans; Activity reports; photos; disbursement vouchers; similar documents AFS; MOU; Minutes of meetings; activity design

1.Identify the approved program/s as part of its contribution to the national and community development programs 2.Count the programs and give rating:

For large and Medium Coop

8 - above approved projects/ projects

8

6-7 approved projects/ programs

6

4-5 approved projects/ programs

4

2-3 approved projects/programs

2

1 approved program 1

8 points

Program implementation for Large and Medium

100% implemented

7

80%-99% implemented

5

60% - 79% implemented

3


2

below 40% 1

Programs Implemented for MDGs

# of Non member Beneficiaries

Resources Applied

A.Contribution to national

and community

development programs

(15 points)


Minutes of Meetings; Developmental Plans; Activity reports; photos; disbursement vouchers; similar documents AFS; MOU; Minutes of meetings; activity design

1.Identify the approved program/s as part of its contribution to the national and community development programs 2.Count the programs and give rating:

For Micro & Small

Cooperative

5 - above approved projects/

projects 8

3-4 approved projects/

programs 6

4-5 approved projects/

programs 4

2 approved projects/programs 2

1 approved program 1

2. Programs implemented:

Programs Implemented for MDGs

# of Non member Beneficiaries

Resources Applied

For Micro & Small

Cooperative 100% implemented

7

80%-99% implemented

5


3


2

below 40% 1 7 points

A. Responsiveness to Gender, Elderly, Youth and Person with Special Needs (PWSN)

1. Plans and programs 1.1. Presence of approved policy

YES ( ) NO ( )

Specify policy: ______________________________ ______________________________ 1.2. Program implemented, specify: _____________________________ _____________________________ _____________________________

If the answer is YES, full points Give 1 point for the program implemented for every social sector 2 Means of Verification

Board Resolutions; Minutes of GA/BOD meeting Activity reports; pictures; other similar documents 4

6 points

B. Community

Outreach

1. Number of members

over working population in

the area of operation

1. Get the quotient.

Total No. of members

Working population

Note: working population (issued by

NEDA)

2. Get the rating


Total number of working population in the area of operation

30% above 4

20% to below 30% 3

10% to below 20% 2

Below 10% 1

Means of Verification Registry of members AC/BL NEDA/NSO Publication NEDA/NSO Website Commission on Election Voters lists

4 points

Contribution to national and community

development programs 15

Responsiveness to Gender, Elderly, Youth

and Person with Special Needs (PWSN) 6

Community Outreach 4

25

VI. NETWORK, ALLIANCES

AND LINKAGES (5 POINTS) Objective: To assess the cooperative’s promotion of mutual understanding and building linkages/network with other organizations.

A. Collaborative programs/projects (3)

1. Organizations/institutions with existing programs/ projects, please check

Presence of collaborative programs/projects in any of the given possible partners, give full points. t

Check Type of Institution

Name of Institution /Organization /Person

Non-

government

organization

(NGO)

/ Private

Voluntary

Organization

(PVO)

Handog kalinga

/ Cooperative

Development

Council (CDC)

Dagupan CDC


Contracts Memorandum of Understanding to be continued next slide

2 - above programs/

projects 1.5

At least 1 program/

project 1

No program/

project 0


1. Organizations/institutions with existing programs/ projects, please check

Contracts

Memorandum of Understanding

Check Type of Institution

Name of Institution /Organization /Person

Local

Government

Units (LGUs)

/

Government

Organization

(GOs)

DAR

/ Business

Organizations CSI

Individual

Others


1.5 points


2. Implementation of programs/projects in relation to the above collaboration, specify

Activity reports; photos;

disbursement vouchers

Attendance sheets; activity

reports

AFS; MOU; Minutes of

meetings; activity design


Partner Organization

Specific Program

LGU IT

NGA Training

Councils Reso on Women

PVOs Environment

1.5 points

B. Accreditation/ Recognition 1. Accreditation with local

planning bodies

Cooperative is accredited in any local planning bodies, give full points

Certificate of accreditation/ recognition; letter of commendation


Level Area

Barangay

Municipal/City

Provincial

Regional

National

2 points

1. Organizations/institutions

with existing 1.5

programs/ projects

2. Implementation of

programs/projects

in relation to the above

collaboration 1.5

3. Accreditation with local

planning bodies 2.0

5 points

1. Organization 15 points

2. Membership 35

3. Staff and Employees 10

4. Cooperation among cooperatives

10

5. Community and nation 25

6. Network, Linkages, alliances 5

TOTAL 100

For Large and Medium Cooperatives

For Small and Micro Cooperatives

90 - 100 points : Outstanding

80 - below 90 points Very Satisfactory

70 –below 80 points : Satisfactory

60 – below 70 points : Fair

below 60 points : Poor

75 - above points : Outstanding

65–below 75 points

:

Very Satisfactory


:

Satisfactory


:

Fair

below 35 points : Poor

CDA Region I Dagupan

social audit for cooperatives (updated apr 19 2013)

Business

members percentage

members withadditional

members with2

number of feedbacks

points previous

cooperative vision

point members withdeclining

total number of30030