PART 1.

ANNUAL REPORTS

PART II

TRAINING REQUIREMENTS

PART II

CERTIFICATE OF COMPLIANCE

REVISED GUIDELINES
IMPLEMENTING THE NEW
TRAINING REQUIREMENTS FOR
COOPERATIVE OFFICERS

ARTICLE 44 RA 9520 RULE 7 OF THE

REVISED IMPLEMENTING RULES AND
REGULATIONS.
REVISED GUIDELINES IMPLEMENTING THE
NEW TRAING REQUIREMENTS FOR
COOPERATIVE OFFICERS

1.
2.
3.
4.
5.
6.
7.
8.

9.

BOARD OF DIRECTORS
SECRETARY
TREASURER
ELECTION COMMITTEE
AUDIT COMMITTEE
ETHICS COMMITTEE
MEDIATION CONCILIATION COMMITTEE
OTHER COMMITTEES AS CREATED BY
THE GENERAL ASSEMBLY AS PER BYLAWS
CHIEF EXECUTIVE OFFICE OR CEO

CATEGORY OF
COOPERATIVE
1. MICRO-COOPS 3
MILLION ASSETS &
BELOW
2. ALL OTHER COOPS
WITH 3M AND ABOVE
ASSETS

TRAINING COURSE

NO.
OF
HRS.

-FUNDAMENTALS OF COOP.
-GOVERNANCE & MANAGEMENT

8
8

-FUNDAMENTALS OF
COOPERATIVES
-GOVERNANCE AND
MANAGEMENT

16
16

CATEGORY OF
COOPERATIVE

TRAINING

ADDITIONAL TRAININGS FOR

-FINANCIAL
OFFICERS
OF
COOPS
MANAGEMENT
ENGAGED IN SAVINGS AND
CREDIT WITH AT LEAST FIVE
-RISK MANAGEMENT
(5) MILLION WORTH OF
DEPOSIT LIABILITIES BASED
ON THE LATEST AUDITED -CREDIT MANAGEMENT
FINANCIAL STATEMENTS
PERIOD OF COMPLIANCE:

OFFICERS ARE
REQUIRED TO
UNDERGO SUCH
TRAINING DURING THE
HALF OF THEIR TERM

NO. OF
HOURS
8
4
4

-FINANCIAL MANAGEMENT
-POLICY DEVELOPMENT
-LEADERSHIP AND VALUES REORIENTATION
-CONFLICT MANAGEMENT
-STRATEGIC PLANNING & MANAGEMENT
-ORIENTATION ON LABOR AND OTHER
RELATED LAWS
-RECORDS MANAGEMENT (FINANCIAL AND
NON-FINANCIAL)
-COOPERATIVE STANDARDS
-INVESTMENTS AND BANKING PROCEDURES

INVESTMENTS
AND
BANKING
PROCEDURES
BASIC
ACCOUNTING
FOR
NONACCOUNTANTS
INTERNAL
CONTROL
INCLUDING
INVENTORY SYSTEM
AUDIT MANAGEMENT
RULES FORMULATION
HUMAN RESOURCE MANAGEMENT
EFFECTIVE COMMUNICATION SKILLS
ENTREPRENEURSHIP
AND
BUSINESS
MANAGEMENT SKILLS
BASIC COMPUTER LITERACY

A POLICY REQUIRING ALL OFFICERS TO

COMPLY
WITH
MANDATORY
TRAINING
REQUIREMENTS
AND
THE
PERSON
RESPONSIBLE TO ENSURE COMPLIANCE IS THE
ELECTION COMMITTEE, IN CASE OF ELECTIVE
OFFICERS, AND IN CASE OF APPOINTIVE
OFFICERS ITS THE BOARD OF DIRECTORS.

PROVISION THAT NON-COMPLIANCE WITH THE

TRAINING REQUIREMENTS DURING THEIR TERM
SHALL BE A GROUNDS FOR DISQUALIFICATION
FOR FUTURE ELECTION OR APPOINTMENT IN
ANY POSITION IN THE COOPERATIVE.

PROVISION THAT THE COOPERATIVE SHALL

ENSURE THAT ALL OFFICERS SHALL COMPLY
TO UNDERTAKE/COMPLY THE MANDATORY
TRAINING DURING HIS TERM

UPON FINDING THAT THE OFFICERS OF THE

COOPERATIVE HAS NOT COMPLIED WITH
THE
TRAINING
REQUIREMENTS,
THE
AUTHORITY SHALL NOTIFY IN WRITING THE
COOPERATIVE OF SUCH FACT AND DIRECT
THE COOPERATIVE TO ENSURE THAT ITS
OFFICERS COMPL WITH THE REQUIRED
TRAINING FOR A SPECIFIED PERIOD.

FOR THE COOPERATIVE OFFICERS- SHALL BE

GROUND FOR FUTURE DISQUALIFICATIONS OF SUCH
OFFICER TO ANY POSITION UNTIL HE HAS COMPLIED
WITH THE MANDATORY TRAININGS.
FOR THE COOPERATIVE- WILLFULL FAILURE OF THE
COOPERATIVE
TO COMPLY
WITH THE TRAINING
REQUIREMENTS FOR ITS OFFICERS DESPITE NOTICE
SHALL BE AGROUND FOR NON-ISSUANCE OF
CERTIFICATE OF COMPLIANCE.

SEE HAND-OUTS

Legal basis : RA 6939 andf RA RA

9520 . Article 113 Section 7,
Revised IRR Section 13 of Joint
BIR- CDA Rules and Regulations
Section 13 RA 6939.

Scope: Covers all coops registered

with the Authority

To established standards for the

availment of incentives and privileges
accorded to the cooperatives;

To provide criteria in monitoring

cooperatives compliance with
reportorial requirements;

To define the grounds for non-issuance,

suspension or revocation of COC.

Frequency of issuance once a year

1. To affirm the cooperatives compliance with
the CAPR and its attachments as prescribed by
RA 9520, its Revised IRR, and other related
issuances;
2. To avail of the incentives and privileges set
forth by the CDA-BIR Joint Rules and
Regulations Implementing Article 60 and 61 of
RA 9520 in relation to RA 8424;
3. To secure permits and licenses prescribed
under the provisions of the Local Government
Code of 1991.

4. To comply with the documentary

requirements prescribed by the financial
institution in availing financial assistance.

5. To comply with the documentary

requirements for accreditation as CDA
training provider;

6. Legitimate purpose as maybe needed by

the cooperative

LETTER REQUEST DULY SIGNED BY THE

CHAIRMAN
OR
ANY
AUTHORIZED
REPRESENTATIVE (EVIDENCED BY BOARD
RESOLUTION
THAT
HE/SHE
IS
DULY
AUTHORIZED)
OF
THE
REQUESTING
COOPERATIVE
STATING
THEREIN
THE
REASONS/PURPOSE OF SUCH REQUEST.

PROOF
OF
COMPLIANCE
THAT
ALL
REQUIRED REPORTS FOR THE PRECEDING
FISCAL YEAR HAD BEEN SUBMITTED, OR
COMPLETE COPIES OF SUCH REPORTS (2
COPIES);

COPY OF THE MINUTES OF MEETING OF

THE GENERAL ASSEMBLY (GA);
1. IF THE GA IS HELD WITHIN 90 DAYS
AFTER THE CLOSE OF THE FISCAL YEAR,
THEN THE CURRENT YEARS GA MINUTES
SHALL BE SUBMITTED;
2. IF THE DATE OF THE GA AS FIXED IN
THE BY-LAWS IS BEYOND THE 90 DAY
PERIOD, THEN A COPY OF THE LATEST OR
THAT OF THE IMMEDIATELY PRECEDING
YEARS MINUTES SHALL BE SUBMITTED.

IT SHALL BE PREPARED IN ACCORDANCE WITH

THE ORDER OF BUSINESS AS DEFINED IN THE
BY-LAWS OF THE COOPERATIVE, WHICH
CONTAINS THE FOLLOWING INFORMATION;

i. Result of the Election of the BOD

and
Committee Members;
ii. Approval of the Development Plan and/or
Annual Plan and Budget;
iii.
Presentation
and
acceptance
of
Cooperative Annual Progress Report including
the AFS, Performance Audit Report, Social
Audit Report and List of Officers and Trainings
Undertaken/Completed
by
the
General
Assembly.

IV. Appointment of the CDA Accredited

External Auditor;

V. Acceptance of the Management and

Committee Reports by the General
Assembly ; and

Vi. Payment of Certification Fee.

The cooperative shall secure a Certified True copy

of the valid COC and Mandatory reports submitted
to the Authority upon compliance of the
following:

A) submission of the Letter request duly signed

by the Cooperative chairperson or any authorized
representative of the requesting cooperative
stating the purpose for such request;

B) payment of Certified True Copies of the

requested documents;

Shall be exempt from complying

with the above requirements and
shall be issued with the COC upon
payment of Certification Fee of
One Hundred Pesos (Php 100.00)

Non- submission of required reports

Failure to encode the CAPR through the webbased CAPRIS and to submit the printed form
generated by the system;

Willful failure to comply with the Mandatory

trainings for officers;

Non-settlement of fines and/or penalty/ies for

late or non-submission of mandatory reports;

Any existing dispute on the legitimacy

of leadership as evidence by a
complaint filed with the Authority shall
be ground for suspension or nonrelease of a COC;

COOPERATIVES SUFFERING FROM

TOTAL
DESTRUCTION/LOSS
OF
RECORDS AND REPORTS DUE TO
FORCE MAJEURE OR FORTUITOUS
EVENTS
SHALL BE ISSUED COC
ONLY AFTER COMPLIANCE WITH
THE REQUIREMENTS SET FORTH IN
SECTION 6 OF MC NO. 2015-04
DATED AUGUST 18, 2015.

APPROVING AUTHORITY
EXTENSION
OOFFICES/DIRECTOR: COC OF
PRIMARY, SECONDARY AND TERTIARY COOPS
WITH PRINCIPAL ADDRESS WITHIN THE AREA
OF JURISDICTION OF THE EXTENSION OFFICE
CONCERNED;
CHAIRMAN-

COC OF NEWLY REGISTERED

SELECTED TYPES OF COOP (E.G. LABOR
SERVICE COOP, SMALL SCALE MINING ETC.)
REGISTERED WITH CENTRAL OFFICE AFTER
DATE OF REGISTRATION;
COC OF INSUARANCE
COOPERATIVE, COOP
BANKS, ELECTRIC AND TERTIARY
COOPS
WITH NATIONAL COVERAGE.

ON OR BEFORE APRIL 30 OF THE CURRENT

YEAR.
ANY REQUEST MADE AFTER SUCH PEPRIOD
SHALL BE CONSIDERED AS LATE FILING;
ISSUANCE OF COC SHALL BE MADE NOT LATER
THAT DECEMBER 31 OF THE CURRENT YEAR
ANY REQUEST FILED AFTER DEC 31 SHALL NOT
BE GRANTED AND NO COC SHALL BE ISSUED TO
THE COOP COVERING THE IMMEDIATELY
PRECEEDING YEAR, ALTHOUGH THE COOP IS
STILL REQUIRED TO SUBMIT THE REPORTS AND
TO PAY THE CORRESPONDING FINES.

SHALL COVER THE OPERATIONS OF

THE
OPERATIONS
OF
THE
COOPERATIVE
FOR
THE
YEAR
IMMEDIATELY
PRECEEDING
THE
REPORTING PERIOD AND SHALL BE
VALID AND EFFECTIVE UNTIL APRIL
30 OF THE SUCCEEDING YEAR.

CERTIFICATION FEE LATE AND

APPLICATION 100.00.

PENALTY: 300.00 LATE FILING 300.00

AND 300 FOR EVERY YEAR OF FAILURE
TO SECURE coc.

EFFECTIVITY: 15 DAYS AFTER ITS

PUBLICATION WITH ONAR

BOARD RESOLUTION NO 231 SERIES OF

2015 SEPTEMBER 29, 2015.

ORLANDO R. RAVANERA
CHAIRMAN BOARD OF ADMINSTRATOR
-CDA

THANK YOU SO MUCH

WELCOME 2016