Tools to measure cooperative performance

1. Management
Performance Tools
for Cooperatives

2. 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.

3. 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

4. I. Social Audit
1. Organizational
2. Membership
3. Staff
4. Cooperation Among Cooperatives
5. Community and Nation
6. Network, Alliances & Linkage
15
35
10
10
25
5_
100_
Reference MC 2013-16

5. Comprises of two documents namely: Cooperative
Performance Questionnaire and Performance Audit
Report
Reference MC 2013-15
3a. Adequacy of Internal Control
3b. Financial Ratios
Profitability Performance 30
Institutional Strength
20
Structure of Assets
25
Operational Strength
25
TOTAL
100

7. PESOS
Portfolio
Quality
Efficiency
Stability Operations
Structures
of assets

8. Leader
micro
small
medium
Large
Feder
ation
Union
CDO

9. 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

10. 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

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

13. CAMEL
•
•
•
•
•
CapitaL
Asset Quality
Management
Earnings and Assets
Liability Management

14. Balanced Score Card