Management Performance Tools for Cooperatives

Rule 8, Section 2 of the Implementing Rules

and Regulations of PA 9520 specifies the

submission of the following reports:

1. Cooperative Annual Performance Report (CAPR); 2. Social Audit Report including its program of activities in pursuance of its socio-civic undertakings showing its achievements and end of every fiscal year; 3. Performance Report; 4. Audited Financial Statements duly stamped "Received " by the BIR; and 5. List of Officers and Trainings Undertaken /Completed.

Section 3. Additional Reports for Federations and

Unions. Federations and Unions shall submit to the

Authority the following additional reports:

1. List of cooperatives which have remitted

their respective Cooperative Education

and Training Funds (CETF);

2. Business consultancy assistance to

include the nature and cost; nd

3. Other training activities undertaken

specifying therein the nature,

participants, and cost of each activity

I. Social Audit

1. Organizational 15

2. Membership 35

3. Staff 10

4. Cooperation Among Cooperatives 10

5. Community and Nation 25

6. Network, Alliances & Linkage 5_

100_

Reference MC 2013-16

3a. Adequacy of Internal Control 3b. Financial Ratios Profitability Performance 30 Institutional Strength 20 Structure of Assets 25 Operational Strength 25 TOTAL 100

Comprises of two documents namely: Cooperative

Performance Questionnaire and Performance Audit

Report Reference MC 2013-15

PESOS Portfolio Quality Efficiency Stability Operations Structures

of assets

micro small medium Large Feder

ation

Union CDO Leader

Eligibility Criteria

• Must have a NETWORTH of:

• Micro Scale Category - Below 10 Million

• Small Scale Category - 10 Million to Below 50 Million

• Medium Scale Category - 50 Million to Below 100 Million

• Large Scale Category - 100 Million and above

BEST in Environmenta

l Protection and

Conservation

BEST in Community Involvement

and Development

BEST in Cooperative

Solidarity and Partnership

BEST in Membership Growth and Expansion

PEARLS • Protection • Effective Financial Structure • Asset Quality • Rates of Return • Liquidity, and • Signs of Growth

CAMEL

• CapitaL • Asset Quality • Management • Earnings and Assets • Liability Management

Balanced Score Card