guidelines and checklist for cooperatives operation and management
TRANSCRIPT
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)