a listing of Practical Guide to help cooperative

1. Guidelines and Checklist for
Cooperatives Operation and
management
Jo B. Bitonio, Supervising CDS, CDA
Dagupan (2013)

2. 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)

3. GA Resolution
 Development Plan
 Annual Plan and Budget
Acceptance of AFS
 Hiring of External Auditor
Jo B. Bitonio, Supervising CDS, CDA
Dagupan (2013)

4. 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)

5. 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)

6. 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)

7.  Conflict management – officers, employees,
members
 Associate members
 Laboratory cooperatives
 Subsidiary coop
Policy/Board Resolutions
Jo B. Bitonio, Supervising CDS, CDA
Dagupan (2013)

8. 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)

9. 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)

10. 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)

11.  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)

12. 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)

13.  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)

14. Information Facilities
 Suggestion/Grievance box
 Newsletter
 Freedom board
Jo B. Bitonio, Supervising CDS, CDA
Dagupan (2013)