Common Findings f %

The cooperative do not issue share

1 401 55
capital certificate to members.
The cooperative does not maintain
2 382 52
a Share and Transfer Book.
Members’ subscribed and paid up
3 shares are not covered by 364 50
subscription agreement.
The Election Rules and Guidelines
adopted by the cooperative did not
4 359 49
include mandatory training
requirements for the officers.
 Common Findings f %
The registry of membership do not
contain the required minimum
5 information pursuant to the 354 48
pertinent memorandum circular
2012-16.
The cooperative has no existing
6 334 46
Election Rules and Guidelines.
The annual development plan was
7 330 45
not implemented.
The cooperative has no Policies and
Procedures on Conflict
8 320 44
Management/ Mediation and
Conciliation Program.
 Common Findings f %
The cooperative has no Cooperative
9 Code of Governance and Ethical 298 41
Standards.
The cooperative has no organizational
structure or with structure but do not
10 281 38.44
comply with memorandum circular
2010-07.
11 No annual development plan 277 37.89
The capital build-up programs
12 specified in the by-laws are not 271 37
implemented.
13 Committees do not meet regularly. 258 35
 Common Findings f %
The conduct of regular Board of
14 Directors meetings is not done on a 255 35
monthly basis.
The articles of cooperation and by-
15 laws do not contain an arbitral 247 34
clause.
The cooperative does not remit
Cooperative Education and Training 33.6
16 246
Fund (CETF) to the federation and/or 5
union.
The cooperative is not affiliated with 31.6
17 231
any federation or union. 0
145 Common findings f %
18 The statutory funds are not fully funded. 230 31
The cooperative has no continuous
education program or human resource
19 218 30
development program for its officers,
members, and employees.
The cooperative does not conduct PMES to
20 145 20
new members.
The cooperative has no signage or the
signage does not conform to the prescribed
21 143 19.56
specifications provided under the pertinent
memorandum circular 2012-15.
The books of accounts are not properly
22 110 15
maintained and updated.
 Common Findings f %
The cooperative does not conduct
23 145 19.83
PMES to new members.
The cooperative has no signage or
the signage does not conform to the
24 prescribed specifications provided 143 19.56
under the pertinent memorandum
circular 2012-15.
The books of accounts are not
25 110 15.04
properly maintained and updated.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
do not issue
share capital 256 126 19 0
certificate to
members.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
does not maintain
245 120 17 0
a Share and
Transfer Book.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
Members’
subscribed and paid
up shares are not
228 106 30 0
covered by
subscription
agreement.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
Members’
subscribed and paid
up shares are not
228 106 30 0
covered by
subscription
agreement.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The Election Rules
and Guidelines
adopted by the
cooperative did not
264 82 12 1
include mandatory
training
requirements for the
officers.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The registry of
membership do not
contain the required
minimum information
225 113 15 1
pursuant to the
pertinent
memorandum circular
2012-16.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative has
no existing Election
225 91 17 1
Rules and
Guidelines.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The annual
development plan
244 77 9 0
was not
implemented.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative has no
Policies and Procedures
on Conflict
172 122 24 2
Management/
Mediation and
Conciliation Program.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative has
no Cooperative Code
174 101 21 2
of Governance and
Ethical Standards.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
has no
organizational
structure or with
197 70 14 0
structure but do
not comply with
memorandum
circular 2010-07.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
No annual
180 86 11 0
development plan
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The capital build-up
programs specified
244 21 6 0
in the by-laws are
not implemented.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
Committees do
not meet 182 63 13 0
regularly.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The conduct of
regular Board of
Directors meetings 226 27 2 0
is not done on a
monthly basis.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The articles of
cooperation and
by-laws do not 183 56 7 1
contain an arbitral
clause.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
does not remit
Cooperative
Education and
127 103 16 0
Training Fund
(CETF) to the
federation and/or
union.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative is
not affiliated with
132 90 8 1
any federation or
union.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The statutory funds
149 75 14 0
are not fully funded.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
does not remit
Cooperative
Education and
127 103 16 0
Training Fund
(CETF) to the
federation and/or
union.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative
has no continuous
education program
or human resource
169 39 10 0
development
program for its
officers, members,
and employees.
 No. of Findings per
Common Findings Category
Micro Small Medium Large
The cooperative has no
signage or the signage
does not conform to the
prescribed
121 16 3 3
specifications provided
under the pertinent
memorandum circular
2012-15.