header

Upcoming SlideShare

Loading in...5

Pornographic
Defamatory
Illegal/Unlawful
Spam
Other Violations

Thanks for flagging this SlideShare!

Oops! An error has occurred.
9 of 22

Saving this for later? Get the SlideShare app to save on your phone or tablet. Read anywhere,
anytime even offline.
Text the download link to your phone

Send Link
Standard text messaging rates apply

Send

Cooperative Performance Questionnaire 1132013

7,950
views

Jo Balucanag - Bitonio
(403 SlideShares) , Professor/Program Coordinator at Private and State Universities
Follow

1 19 0 1
Published on Jan 13, 2013

4 components: instrument, financial information, PISO indicators and rating form for small,
micro, medium and large cooperatives
4 components: instrument, financial information, PISO indicators and rating form for small,
micro, medium and large cooperatives
4 Comments
9 Likes
Statistics
Notes

Full Name
Comment goes here.
12 hours ago Delete Reply Spam Block
Are you sure you want to Yes No
Your message goes here

Post

Jay-ann Caraggayan
HI
11 months ago Reply
Are you sure you want to Yes No
Your message goes here

Jo Balucanag - Bitonio , Professor/Program Coordinator at Private and State Universities

visit www.cda.gov.ph click issuances then proceed to click MC.2003-15
1 year ago Reply
Are you sure you want to Yes No
Your message goes here

Jo Balucanag - Bitonio , Professor/Program Coordinator at Private and State Universities

visit www.cda.gov.ph then click issuances - clicj memo circulars. its MC 2013-15
1 year ago Reply
Are you sure you want to Yes No
Your message goes here

Carole Tabion at tubungan national high school

How can get a copy of performance questioare for our cooperative?

1 year ago Reply

Are you sure you want to Yes No
Your message goes here

Sabrina Ronquillo
1 week ago

Janis-ian Enobio , Administrative Aide III at Local Government of Trento

1 month ago

Leo Pascua , Training Speaker/Facilitator at Bicol Network for Community Organizing

and Linkages
9 months ago

Leonila Conrado at Department of Agrarian Reform

1 year ago

SabasSimprosa Cruz
1 year ago
Show More
No Downloads
Views
Total Views
7,950
On Slideshare
0
From Embeds
0
Number of Embeds
1
Actions
Shares
21
Downloads
456
Comments
4
Likes
9
Embeds 0
No embeds
Report content
Flag as inappropriate

Flag

Copyright Complaint
No notes for slide
Transcript
1. Department of Finance COOPERATIVE DEVELOPMENT AUTHORITY 827 Brgy
Immaculate Conception Aurora Boulevard, Quezon City COOPERATIVE
PERFORMANCE QUESTIONNAIRE For the Year December 31,
_____________________I. GENERAL INFORMATION A. Name of Cooperative (as of
latest amendment, if any):
________________________________________________________________________
______ B. Cooperative Identification Number (CIN) :
________________________________________________________________________
_______________C. Registration Number:
________________________________________________________________________
_________________________________ D. Actual Principal Address:
________________________________________________________________________
_____________________________ E. Type of Cooperative:
________________________________________________________________________
_________________________________ (F. VISION, MISSION & GOAL:
________________________________________________________________________
___________________________) (NOT NEEDED IN THE RATING. WILL JUST
CLUTTER THE FORM AND ALREADY CAPTURED IN THE SOCIAL AUDIT) G.1
Leadership Standard Points QUESTIONS YES NO MEANS OF VERIFICATION Points
Earned a. Functions, Duties and Responsibilities 9 Written duties and
responsibilities/oath of office/memorandum/special a.1 Are the functions, duties and
responsibilities of officers well- order/appointment paper and Board Resolution or
minutes of BOD meeting 1defined, segregated and duly approved?
2. a.2 Are the officers performing their duties and responsibilities? Copy of Board Res.,
minutes of the 1 meeting Board Resolution, including the a.3 Is the oversight function
performed by the BOD and is supported descriptive definitions and descriptions of each
oversight functions 1by written policy? a.4 Are meetings conducted regularly by the
board and committees? Bylaws vis-a-vis Minutes of the Meeting 1 of each committees,
attendance sheet a.5 Is parliamentary procedures observed by the coop officers during
Minutes of the meeting 1meetings? a.6 Are the development/strategic plan, annual plan,
and budget Minutes of GA 1prepared/reviewed and endorsed to the GA for approval? a.7
Is the performance evaluation at all levels (peer, self-evaluation, BR and Results of rating
of each officers 1and other form of evaluation)) formulated and implemented? (peer and
self) Policies formulated vis-a-vis provision of a.8 Are the policies formulated and
implemented in accordance with Bylaws, laws, rules and regulations and 1laws, rules and
regulations, and bylaws ? other laws a.9 Are the policies regularly reviewed? BOD
minutes of meeting/BR 1 b. Qualifications and Disqualifications 2 Bylaws vis-a-vis
Succession b.1 Are the policies formulated in accordance with laws, rules & Plan/Manual
of Operations 1regulations & bylaws? (Organizational Plan) /Election Guidelines b.2 Are
the existing policies, laws, rules and regulations adhered by Minutes of the meeting vis-avis policiesofficers? formulated 1c. Composition 1 c.1 Is the composition of officers in
accordance with the duly Bylaws vis-a-vis composition of officers,approved bylaws of
the coop? Election Guidelines 1 *c.2 Is the composition of officers balanced? (e.g.
sectoral, gender, Bylaws vis-a-vis composition of officersage, etc.)
3. d. Continuing Education and Training 4 d.1 Is the continuing education for officers
included in the coop Coop Training Programtraining program? 1 d.2 Are the mandatory
trainings required by Rule 7 of IRR Coop Training Programconsidered in the coop
training program? 1 Training Program vis-a-vis Training d.3 Is the training program
implemented? Design/Attendance Sheet/Terminal 1 Report/Certificates Pre and Post
Evaluation Tool/ d.4 Is there an evaluation tool that will assess the effectiveness of
Feedback/Re-echo Report/ Re-entry 1the training? (STYLE) Plane. Financial Literacy 3

e.1 Are the financial statements included in the monthly agenda of Meeting
Agenda/Minutes of the Meeting 1the BOD? e.2 Is there a regular analysis and
interpretation on the FS and Minutes of the BOD Meeting 1standards during BOD
meeting? e.3 Are the majority of leaders knowledgeable in the development
Development/Strategic Plan and Annualof Strategic Plan and Annual Budget Plan? Plan
and Budget 1f. Succession Planning 3 f.1 Is the policy on succession plan at key levels of
the organization Succession Plan / Manual of Operations 1formulated? / Development
Plans, Training Program vis-a-vis Succession f.2 Is the succession plan embedded in the
training program? Plan 1 f.3 Are volunteers or future leaders included in the coop
Succession Plan provision on volunteerssuccession plan? 1g. Ethics 2
4. g.1 Is the ethical-standards for officers provided in the coops Code of Ethics provision
for officers 1Code of Ethics? g.2 Is the provision on conflict of interest included in the
coops Code of Ethics provision on conflict of 1Code of Ethics? interest Sub-Total 24 G.2
Human Resource and Managementa. Functions, Duties and Responsibilities 3 Written
duties and responsibilities/oath of office/memorandum/special a.1 Are the functions,
duties and responsibilities of management order/appointment paper and Board 1welldefined, segregated and duly approved and implemented? Res. or minutes of BOD
meeting, conduct interview Policy/Memorandum scheduling the a.2 Is the management
meetings scheduled and conducted regular meeting vis-a-vis Attendance 1regularly?
Sheet/Minutes of the Staff Meeting Attendance Sheet (For big coops, a.3 Are regular
meetings consistently attended by all staff? MANCOM is allowed, for small coops, all 1
staff)b. Personnel Policy 2 Manual of Operation (Minimum provision should include:
Recruitment, Selection, b.1 Is the policy on personnel manualized? 1 Hiring, Promotion,
Disciplinary Action, Termination and Retirement) b.2 Is the policy duly approved by the
BOD? Board Resolution 1c. Staff Development and Career Pathing 3 c.1 Is the
performance appraisal conducted at least once a year? Performance Appraisal of every
staff 1 c.2 Is the performance gap analysis conducted rand acted upon Result of Gap
Analysis per performance 1regularly? appraisal made
5. c.3 Is the institutional capacity building for management staff written Training
Program based on gap analysis 1and implemented (training and other interventions)?
made/Staff Development Plansd. Compensation and Benefits 3 Payroll vis-vis minimum
wage/Certificate d.1 Is the coop compliant to labor law? 1 of Exemption for less than 10
employees d.2 Is there a salary scaling program? Personnel Policy and Board Resolution
1 d.3 Are the recognition, incentives and benefit packages provided to Policy and
Vouchers/ Certificates or any 1employees? other similar documentse. Ethics 2 e.1 Are
ethical standards for employees included in the Code of Code of Ethics provision for
employees 1Ethics? Valid complaint filed against any of the e.2 Are the ethical standards
adhered by employees? 1 employees re violation of Code of Ethics Sub-Total 13 G.3
MEMBERSa. Capitalization 5 a.1 Is the provision of capital build-up program in the
bylaws CBU Schedule/IC-PR Schedule against 1implemented? Registry of members and
the Bylaws a.2 Is the 10% limitation on subscribed share capital holdings Paid-up and
Subscription Schedule 1observed by all members? a.3 Are continuous subscription
required to all members if the Subscription Schedule vis-a-vis Registry 1authorized
capital is not fully paid and 10% limit is not yet reach? of Members Schedule of penalty
imposed for unpaid a.4 Are penalties for unpaid subscription imposed to members? 1
subscription or any similar documents
6. Subscription Schedule vis-a-vis Registry a.5 Are members issued share capital
certificates in accordance with of Members, Photocopy of issued cert. 1the policy and or
bylaws? duly received by membersb. Governance 4 Attendance Sheet vis-a-vis Registry
of b.1 Are majority of members attending the GA? Member or List of Members in Good
1 Standing as declared by the BOD b.2 Are major decisions (including annual plans,
budget and Minutes of the General Assembly 1developmental plans) approved by the
GA? (TO DIFFER FROM G.1 a.7) b.3 Are members electing officers in accordance with
the election Election Guidelines vis-a-vis Minutes of 1guidelines? the GA Meeting b.4 Is
the engagement of the services of an external auditor approved Minutes of the GA
Meeting 1by the GA?c. Ethics 2 c.1 Are the ethical standards for members provided in

the Code of Code of Ethics provision for members 1Ethics? No valid complaint/Valid
Complaint acted c.2 Are the ethical standards for members implemented? upon in
accordance with the Ethical 1 Standard Sub-Total 11 G.4 Structure a. Organizational
Structure 2 Compliance of Organizational Structure a.1 Is the organizational structure in
accordance with the provision of to provisions of the laws, rules and 1the laws, rules and
regulations and bylaws? regulations and bylaws
7. Written functions, duties and a.2 Are the functions, duties and responsibilities of the
officers clearly responsibilities supporting the 1defined in the organizational chart?
organizational chartb. Operational Structure 2 Compliance to Organizational Structure
b.1 Is the operational structure in accordance with the provision of the to provisions of
the laws, rules and 1laws, rules and regulations and bylaws? regulations and bylaws
Written functions, duties and b.2 Are the functions, duties and responsibilities of the
officers clearly responsibilities supporting the 1defined in the management chart?
management chart Sub-Total 4 G.5 System and Mechanism a. Maintenance of Books of
Account 2 Books of account for each business a.1 Is there a separate books of account
per business activity? 1 activity Updated entry in the book of accounts (last entry should
be at least the day a.2 Are the books of account updated? 1 (medium-Large) or a week
(micro-small) before the visit in the coop)b. Manuals 6 Presence of 1) Operation Manual;
2) b.1 Are the documents needed by the coop manualized? 1 point if Code of Governance
and Ethical 5covered the required are) Standard; and 3) Personnel, 4) Accounting, 5) HR
Receiving Copy/Random Check of copy b.2 Are manuals provided to users? 1 of the
Manuals to key usersc. Business Operation 2 c.1 Is the business activity of the coop inline with the objectives and FS vis-a-vis registered articles of 1purposes stated in the
articles of cooperation? cooperation
8. Any documents that would assail the c..2 Is the business activity of the coop
responsive to the needs of responsiveness of the business activity 1members? to the needs
of membersd. Compliance to Government Requirements 7 d.1 Is the coop compliant to
government requirements? d.1.1 CDA (CGS) CGS 1 d.1.2 BIR (CTE) CTE (at least filed
application with BIR) 1 d.1.3 DOLE (Certificate of Exemption, if applicable and/or
providing Certificate of Exemption, if applicableminimum wage) and/or providing
minimum wage 1 d.1.4 SSS (With Registration and Collection Agent Certificate or
Registration and Collection Agentregularly remitting the payment to SSS)
Certificate/Proof of regular remittance 1 d.1.5 PHILHEALTH (With Registration and
Collection Agent Registration and Collection AgentCertificate or regularly remitting the
payment to PHILHEALTH) Certificate/Proof of regular remittance 1 d.1.6 PAG-IBIG
(With Registration and Collection Agent Certificate or Registration and Collection
Agentregularly remitting the payment to PAG-IBIG) Certificate/Proof of regular
remittance 1 d.1.7 LGU (Business Permit) Business Permit 1 d.2 Are other laws and rules
and regulations (insurance, franchise, other Depends on the business activity ofsocial
laws) not violated?* coop. Please verify compliancee. Statutory Fund 4
Passbook/Investment Certificate/FS (other funds and deposits) or any e.1 Are the
following statutory funds funded? instrument declaring deposits as funding the reserves
Reserve Fund 1 Education & Training Fund 1 Optional Fund 1 Community Development
Fund 1
9. f. Retirement Fund 1 Passbook/Investment Security or any f.1 Is the required
retirement fund funded?* other similar instrument 1 Sub-Total 22 Total Pts. Organizational 74 Note : 1 to 10 coop. employees - secure Certificate of Exemption on
payment of minimum wage from DOLE Above 10 employees - Set-up retirement planG.
Social Aspect (Note: every positive response earns one (1) point whilethe negative
responsive is zero. Please check on the appropriate box.)QUESTIONS YES NO MEANS
OF VERIFICATION Standard Points Point Earned 1. Is there a Social Development
Plan? Social Development Plan 1 2. Is it implemented? Vouchers/Reports/Pictures or any
similar instrument 1 3. Is there a budgetary allocation for the implementation of Social
Financial StatementsDevelopment. Plan? 1 4. Is the Community Development Fund
utilized for its purpose? Financial Statement vis-a-vis supporting documents 1 Total
-Social 4 H. Information on Economic Aspect H.1 Adequacy of Internal ControlObserved

adequate internal control processes to safeguard the assets of the cooperative. (note:
every positive response earn two (2) pointswhilenegative answer is zero).
10. QUESTIONS YES NO MEANS OF VERIFICATION Standard Points Points Earned
Accounting Manual or any similar a. Is the accounting system well-defined? 2 documents
Presence of Codified Approving b. Are the signing authorities clearly defined and
approved? Signing Authority (CASA) 2 Updated surety bond of c. Are the accountable
officers of the coop bonded? 2 accountable officers Updated recording in the coop book
of accounts. (updated entry should d. Are the recording of transactions updated? be at
least a day before the visit in 2 the coop(medium to large) or 1 week before (micro-small)
Place in a fire-proof steel cabinet (micro-small), back-up for e. Are the accounting
records properly maintained and secured? computerized system/properly filed, 2 house
outside the building premises (medium-large) Written duties and responsibilities, oath of
office, memorandum, f. Are the duties and responsibilities of officers and employees
separated and special order, appointment paper, 2segregated? Board Resolution or
minutes of BOD meeting Job Rotation Program or any g. Is the program on job rotation
practiced? documents that would assail that it 1 is being practice Requirement of the
presence and direct observation of a second person in the performance of important tasks
and functions. Both persons shall be equally h. Is joint custody implemented? 1
accountable for the physical protection of the items and records involved (Operation of
Vault and Handling of Cash & Vital Documents)
11. The work of one person is to be verified by a second person to ensure that the
transaction is i. Is dual control implemented? 1 properly authorized, recorded and settled
(Checks, CTD, Borrowings, Due to and Due from Accounts) Sequential numbering of the
following documents: Promissory Notes, SD and passbook, CTDs, j. Is the number
control implemented? Signature Cards, OR and 1 Provisional Receipts, Share
Certificates, Loan Accounts, Expense and Check vouchers, etc. Written communications
to k. Is the confirmation/verification of accounts practiced? 1 members Off-site storage of
duplicate vital l. Is the record preservation system established? records or any similar
security 1 program/ internal control measures Internal Audit Reports vis-a-vis m. Is the
internal audit conducted periodically? 2 Internal Audit Program Board Actions on the
Internal Audit n. Is the internal audit observations/ comments acted upon by management
Reports (at least next BOD meeting 2immediately? after issuance of reports) Sub-Total
22TOTAL 100
12. Financial InformationAdministrative Cost:
_______________________________________________________________Allowance
for Probable Losses on Account Receivables:
____________________________________Allowance for Probable Losses on
Investments: ___________________________________________Allowance for
Probable Losses on Loans:
_______________________________________________Allowance Required for 1 year
and above: _______________________________________________Average Total
Assets:
______________________________________________________________Deposit
Liabilities:
________________________________________________________________Earning
Assets:
___________________________________________________________________Earni
ng per Share Beginning:
_________________________________________________________Earning per Share
End:
_____________________________________________________________External
Borrowings:
_______________________________________________________________Financing
Cost:
___________________________________________________________________Gener
al Reserve Fund:

______________________________________________________________Gross
Operating Revenue:
___________________________________________________________Inventory:
________________________________________________________________________
Liquid Assets:
____________________________________________________________________Me
mbers Benefit Expense:
__________________________________________________________Members Equity:
___________________________________________________________________Net
Operating Surplus:
______________________________________________________________Net
Surplus:
______________________________________________________________________N
on-performing Assets:
_____________________________________________________________
13. Paid-up Share Capital:
_____________________________________________________________ Past Due
Receivables for 31 days to 1 year:
_____________________________________________ Past Due Receivables for more
than 1 year: ______________________________________________ Problem
Receivables:
______________________________________________________________ Rate of
Interest on Share Capital:
______________________________________________________ Rate of Patronage
Refund: ___________________________________________________________
Receivables Under Litigation:
________________________________________________________ Receivables:
_____________________________________________________________________
Restructured Receivables:
___________________________________________________________ Risk Assets:
_____________________________________________________________________
Short Term Payables:
______________________________________________________________ Total
Assets (current):
_______________________________________________________________ Total
Assets (previous):
______________________________________________________________ Total
Liabilities:
___________________________________________________________________ Total
Volume of Business:
___________________________________________________________ Treasury
Share:
____________________________________________________________________ b.
Financial Ratio (In the absence of data, zero point) Standard Standard Earned Points
Pointsb.1 PROFITABILITY PERFORMANCE b.1.1 Profitability Ratio: 30% and above
5 25% to below 30% 4 Formula : Net Operating Surplus 10% to below 25% 3 Gross
Revenue / Gross Margin 5% to below 10% 2 Below 5% 1
14. In case of break-even or net loss 0b.1.2 Earning per Share Ratio: Php 2.50 and above
5 Php 2.00 to below Php 2.50 4 Formula : Net Surplus Php 1.50 to below Php2.00 3
------------------------------------------------- Php 1.00 to below Php 1.50 2 Members Equity Treasury Share Below Php1.00 to Php0.75 1 Zero or negative 0b.1.3 Profitability Growth
Rate: 100% and above 5 75% to below 100% 4Formula : Earning per share end - Earning
per share beginning 50% to below 75% 3
--------------------------------------------------------------------------------- 30% to below 50% 2
Earning per share beginning 10% to below 30% 1 Less than 10% 0b.1.4 Asset Efficiency
Rate: 20% and above 5 15% to below 20% 4 Formula : Net surplus 10% to below 15% 3

Total Assets 5% to below 10% 2 Below 5% 1b.1.5 Rate of Interest on Share Capital:
Higher than the inflation rate 5 Amount Allocated for Interest on Share Capital Within the
inflation rate 4 2 points below the inflation Average Paid up Share Capital rate 2 3 points
or more below the 1 inflation rate Net Loss 0 Sub-Total 25
15. b.2 INSTITUTIONAL STRENGTH b.2.1 Net Institutional Capital Formula:
(Reserves +Allowance for probable losses on loans and or account receivables)- 10% and
above 6 (Problem receivables assets+ past due receivables receivable under litigation+
8% to below 10% 5 restructured receivables) 6% to below 8% 4
--------------------------------------------------------------------------------------------------- 4% to
below 6% 3 Total Assets 2% to below 4% 2 Below 2% 1 Zero or negative 0 b.2.2
Adequacy of Provisioning (more than 1 year) Formula : Allowance for probable losses on
receivables 100% and above 7 Past due receivables over one (1) year 90% to below
100% 6 70% to below 90% 5 50% to below 70% 4 30% to below 50% 3 10% to Below
30% 2 Below 10% 1 Zero or negative 0 b.2.3 Adequacy of Provisioning (31 days to 1
year) Formula : Allowance for probable losses on receivables - allowance required for
35% and above 7 past due receivables one year and above 30% to below 35%
6--------------------------------------------------------------------------------------------------------25% to below 30% 5 Total past due receivables 31 days to 1 year 20% to below 15% 4
15% to below 20% 3 10% to below 15% 2 Below 10% but not zero or negative 1 SubTotal 20
16. b.3 STRUCTURE OF ASSETS b.3.1 Percentage of Non-Earning Assets to Total
Assets 10% and Below 5 Above 10% to 20% 4 Formula : Non-Earning Assets Above
20% to 30% 3 Total Assets Above 30% t0 40% 2 Above 40% 1 b.3.2 Members Equity to
Total Assets 40% to Below 50% 5 50% to Below 60% 3 Formula : Paid-up Share Capital
+ Deposits for Capital Subscription 30% to below 40% 3 Total Assets 60% to Below 70%
2 20% to below 30% 2 Below 20% or above 70% 1 Less than 20% 0 b.3.3 Deposit
Liabilities to Total Assets 30% to 40% 5 Above 40% to 50% 4 Formula : Total Deposit
Liabilities 20% to below 40% 4 Total Assets Above 50% to 60% 3 Below 20% to 10% 3
Above 60% to 70% 2 Below 10% to 5% 2 Above 70% 1 Below 5% 1 Zero 0 b.3.4
External Borrowings No external borrowings 5 1% to 20% 4 Formula : Total External
Borrowings Above 20% to 30% 3 Total Assets Above 30% to 40% 2
17. Above 40% 1 b.3.5 Receivables to Total Assets 60% to 70% 5 Formula : Loans
and/or Accounts Receivables 55% to below 60% 4 Total Assets 50% to below 55% 3
45% to below 50% 2 40$ to below 45% 1 Sub-Total 25b.4 OPERATIONAL STRENGTH
(STAYING POWER) b.4.1 Volume of Business to Total Assets 100% and above 5 75% to
below 100% 4 Formula : Total Volume of Business 50% to below 75% 3 Total Assets
25% to below 50% 2Credit: Loans released; Consumer/Producer/Marketing: Sales;
Service: Service Income 5%to below 25% 1 Less than 5% 0 b.4.2 Solvency 110% and
above 5 100% to below 110% 4 Formula : (Assets + Allowance for probable losses) [(Total Liabilities - 85% to below 100% 3 Deposit Liabilities)+ (Past due receivables+
restructured receivables 75% to below 85% 2 + receivables under litigation) 50% to
below 75% 1 Deposit Liabilities + Share Capital Less than 50% 0 b.4.3 Liquidity 15%
and to 30% 5 Below 15% to 10% 4 Formula : Liquid Assets - Short Term Payables Above
30% to 50% 4 Total members deposit Below 10% to 5% 3 Above 50% to 60% 3
18. Below 5% to 1% 2 Above 60% to 80% 2 Above 80% or below 1% 1 Zero or negative
0 b.4.4 Efficiency 25 cents and below 5 1) Cost per Volume of Business 26 to 32 cents 3
33 to 39 cents 2Formula : Operating cost - (members benefit expense + social service
expense) 40 to 46 cents 1 Total Volume of Business 47 cents and above 0 2)
Administrative Efficiency 10% and above 5 Above 10% to below 15% 3 Formula :
Administrative Cost - (Members benefit expense social service expense) Above 15% to
below 20% 2 Average Total Assets Above 20% to below 25% 1 Above 25% 0 4 times and
more 5 3 to below 4 3 3) Turn-Over Ratio (Note: Get the average, if both formula is
applicable) 2 to below 3 2 Below 2 1 Account Receivable Turn-over : Net Credit Sales
Zero or negative 0 Average Accounts Receivables Account Receivable Turn-over : Total
Loans Releases 4 times and more 5 Average Loans Receivables 3 to below 4 3 2 to below
3 2 If multi-purpose cooperative add the rating of Accounts Receivable Turn over Below

2 and Loans Receivable Turnover and divide by 2 to get the average. Zero or negative 0
For single type select whatever is applicable to the coop. Sub-Total 30 Total - Financial
100
19. TO GET THE SCORE GARNERED POINTS MULTIPLIER RATINGNONFINANCIAL : 100 X 35% = 35% NON-FINANCIAL: 35%FINANCIAL : 100 X 65% =
65% FINANCIAL: 65% ------ TOTAL 100% TOTAL _______________ ADJECTIVAL
RATING Medium & Large Small Micro Excellent Performance 91 - 100% 81% - 100%
75% - 100% Very Satisfactory Performance 81 - 90% 71% - 80% 61% - 74% Satisfactory
Performance 71 - 80% 61% - 70% 51% - 60% Fair Performance 61 - 70% 51%- 59%
41% - 50% Needs Improvement 60 &below 50% and below 40% and Below
PERFORMANCE RATING FORM PARAMETERS STANDARD POINTS MEDIUM
AND LARGE I. ORGANIZATIONAL ASPECT 76 a. Leadership 25 a.1 Functions,
Duties and Responsibilities 10 a.2 Qualifications and Disqualifications 2 a.3 Composition
1
20. a.4 Continuing Education and Training 4 a.5 Financial Literacy 3 a.6 Succession
Planning 3 a.7 Ethics 2 b. Human Resource and Management 14 a.1 Functions, Duties
and Responsibilities 3 a.2 Personnel Policy 2 a.3 Staff Development and Career Pathing 3
a.4 Compensation and Benefits 4 a.5 Ethics 2 c. Members 12 c.1 Capitalization 5 c.2
Governance 5 c.3 Ethics 2 d.Structure 4 c.1 Organizational Structure 2 c.2 Operational
Structure 2 d. System and Mechanism 21 d.1 Maintenance of Books Codification of
Documents 2 d.2 Manuals 6 d.2 Business Operation vis--vis Articles of Cooperation 2
d.3 Compliance to Rules and Regulations 7 d.4 Statutory Fund 4 d.5 Retirement FundII.
ECONOMIC ASPECT 10455.46%
21. a. Adequacy of Internal Control 28b. Financial Performance 76b.1 Profitability
Performance 24 b.1.1 Profitability Ratio 4 b.1.2 Earning per Share Ratio 4 b.1.3
Profitability Growth Rate 4 b.1.4 Asset Efficiency Rate 4 b.1.5 Rate of Interest on Share
Capital 4 b.1.6 Rate of Patronage Refund 4b.2 Institutional Strength 12 b.2.1 Net
Institutional Capital 4 b.2.2 Adequacy of Provisioning (more than 1 year) 4 b.2.3
Adequacy of Provisioning 31 days to 1 year) 4b.3 Structure of Assets 16 b.3.1 NonEarning Assets to Total Assets 4 b.3.2 Members Equity to Total Asset 4 b.3.3 Deposit
Liabilities to Total Assets 4 b.3.4 Borrowings to Total Assets 4b.4 Operational Stamina 24
b.4.1 Volume of Business to Total Assets 4 b.4.2 Solvency 4 b.4.3 Liquidity 4 b.4.4 Cost
per Volume of Business 4 b.4.5 Administrative Efficiency 4 b.4.6 Turn-over Ratio 4III.
SOCIAL ASPECT 4 TOTAL RAW SCORE 184Note : with asterick are bonus points
Recommended
More from User

Social Audit for Cooperatives (Updated Apr 19 2013)

Jo Balucanag - Bitonio
2,858 views

Performance Report Questionnaire for Cooperatives

Jo Balucanag - Bitonio

2,564 views

Revised CAPR Form 2012

Jo Balucanag - Bitonio
3,364 views

Performance Standard for Philippine Cooperatives (P.I.S.O)

jo bitonio
2,721 views

Cooperative Performance Standard Instrument

Jo Balucanag - Bitonio
3,406 views

2013 CDA Requirements for Certificate of Good Standing

Jo Balucanag - Bitonio
6,442 views

Coop Social Audit 2013

Jo Balucanag - Bitonio
1,076 views

Cooperative Management
jo bitonio
8,389 views

Power of coop pesos

Rolando B. Capa
2,175 views

Guidelines and Checklist for Cooperatives Operation and Management

Jo Balucanag - Bitonio
2,140 views

Strategic Plan Formulation for Cooperatives

Jo Balucanag - Bitonio
8,621 views

Code of Conduct & Ethical Standard: A Guide for Cooperatives

Jo Balucanag - Bitonio
8,367 views

Internal Control Checklist for Multi Purpose Cooperative

jo bitonio
902 views

Some Important Cooperative Practices

jo bitonio
2,197 views

Management Performance Tools for cooperatives

jo bitonio
1,177 views

Pre Membership Education Seminar (PMES)

Jo Balucanag - Bitonio
8,171 views

Lectures for Basic Seminar on

Cooperative Development
Gaphor Panimbang
35,337 views

Social Audit
Amandeep Kaur
738 views

officers and management staff of the cooperative

Jo Balucanag - Bitonio
12,841 views

Coop Identity, Values, Principles, Governance and Best Practices

jo bitonio
4,098 views

Factors for Success in Cooperative Operations

Jo Balucanag - Bitonio
7,013 views

Ethics and Conduct Policy for Cooperatives

Jo Balucanag - Bitonio
11,416 views

Dissertation Abstract "MANAGEMENT OF MULTI-PURPOSE COOPERATIVES IN

REGIONI.BASI
Jo Balucanag - Bitonio
3,635 views

Computation of fees
jo bitonio
446 views

Strategic Plan Execution for Cooperatives

Jo Balucanag - Bitonio
6,527 views

P.I.S.O
jo bitonio
932 views

Introduction to cooperative auditing

efferson ramirez
7,699 views

RA 9520
jo bitonio
4,811 views

Organization and management of cooperatives

Vikki Navaja
1,509 views

Functions and Responsibilities of the Officers of the Cooperative

Issa Go
4,485 views

Organizational Structure and Management of Cooperatives

Issa Go
7,248 views

Masteral Thesis on Cooperative Governance

Jo Balucanag - Bitonio
5,349 views

Basic Cooperative Education Seminar

Jo Balucanag - Bitonio
7,884 views

Code of Ethics for Cooperative Leaders and Employees

jo bitonio
1,723 views

Cooperative Financial Performance (PESOS Indicators)

Issa Go
681 views

Delinquency control & capital build up for cooperatives

efferson ramirez
2,833 views

Good coop governance

Edgardo Gamolo
2,665 views

Concepts and Types of Cooperatives

Jo Balucanag - Bitonio
6,669 views

Cooperative Committees
Jo Balucanag - Bitonio
13,153 views

San Joaquin Multi Purpose Cooperative Success Story

Jo Balucanag - Bitonio
5,036 views

Environmental Scanning
Jo Balucanag - Bitonio
131 views

Strategic Planning: Concepts Theories and Practices

Jo Balucanag - Bitonio
556 views

Local Governance in the Philippines

Jo Balucanag - Bitonio
675 views

Historical Research
Jo Balucanag - Bitonio
308 views

Historical Method of Research

Jo Balucanag - Bitonio
490 views

In Text Citations in Writing Research

Jo Balucanag - Bitonio
353 views

The Literature and Study Review and Ethical Concern

Jo Balucanag - Bitonio
371 views

Experimental Research
Jo Balucanag - Bitonio
984 views

Research Procedure
Jo Balucanag - Bitonio
655 views

Reability & Validity

Jo Balucanag - Bitonio
349 views

Observation
Jo Balucanag - Bitonio
228 views

Interview
Jo Balucanag - Bitonio
380 views

Research Instrumentation
Jo Balucanag - Bitonio
402 views

Samplels & Sampling Techniques

Jo Balucanag - Bitonio
671 views

Research Methodology
Jo Balucanag - Bitonio
582 views

Review of Literature
Jo Balucanag - Bitonio
650 views

Theoretical Framework
Jo Balucanag - Bitonio
3,029 views

FDM 204 and ME 204 Conceptual Framework

Jo Balucanag - Bitonio
371 views

Introduction to Research
Jo Balucanag - Bitonio
801 views

Local Government and Regional Administration

Jo Balucanag - Bitonio
1,204 views

Crucial Conversation by jennifer v. soriano

Jo Balucanag - Bitonio
1,180 views

Public Administration as Governance

Jo Balucanag - Bitonio
1,083 views

Local Economic Enterprise: The Operations of Rosario District Hospital

Jo Balucanag - Bitonio
621 views

The Role of Local Government in Development

Jo Balucanag - Bitonio
2,483 views

The Local Legislative Process

Jo Balucanag - Bitonio
2,190 views

Decentralization and Local Autonomy

Jo Balucanag - Bitonio
1,878 views

Effective Leadership
Jo Balucanag - Bitonio
298 views

Project Implementation
Jo Balucanag - Bitonio
1,208 views

Strategic Management Technique and Method in Engineering Enterprise

Jo Balucanag - Bitonio
570 views

Project Evaluation, Recycling and Closing

Jo Balucanag - Bitonio
1,298 views

Enterprise Development of Persons with Disabilities in Pangasinan by Annabel T.

Jo Balucanag - Bitonio
253 views

Tourism Development Plan of Urdaneta City by Rosary Gracia P. Perez

Jo Balucanag - Bitonio
868 views

Project Development
Jo Balucanag - Bitonio
4,729 views

Project Life Cycle and Phases

Jo Balucanag - Bitonio
1,096 views

Local Government
Jo Balucanag - Bitonio
3,794 views

DPA 102 Philippine Administrative System

Jo Balucanag - Bitonio
3,092 views

Investment Programming
Jo Balucanag - Bitonio
1,101 views

Law of the Seed

Jo Balucanag - Bitonio
583 views

Organization Devt's PPP

Jo Balucanag - Bitonio
639 views

New Human Resource Policy by Learning Petals

Jo Balucanag - Bitonio
1,178 views

English
Espanol
Portugues
Franais
Deutsche
About
Careers
Dev & API
Press
Blog
Terms
Privacy

Copyright
Support

LinkedIn Corporation 2015

<img height="1" width="1" alt="" style="display:none;" src="//www.bizographics.com/collect/?
pid=870&fmt=gif" /> Share this presentationEmbed this presentationLike this presentationYou
have liked this presentationSave this presentation