Reasons For Failure To Comply

reasons_for_failure_to_comply
id reason
1 Availment of regulatory relief
2 change of leadership
3 change of plans/programs
4 does not know the contents of the PMES

5 fast turn over of personnel
6 force majeure
7 in paper only
8 internal dispute
9 Lack of awareness
10 lack of computers
11 Lack of full time employees

12 Lack of fund
13 Lack of internal guidelines

14 Lack of intervention/trainings
15 Lack of personnel to comply
16 Lack of technical knowledge

17 Lack of time
18 lack of transfer of information from old officers to new officers

19 lack of trust to federations/unions
20 Lack of understanding of the provision
21 limited membership
22 liquidity problem,
23 lost certificate
24 no affiliation
25 No bank is available nearby

26 no benefits derived from federations/unions
27 no connectivity
28 no economic activites
29 no HR officer to formulate
30 no learning and development plan
31 no monitoring
32 no place for posting
33 no policies on education program
34 no proper turn over of records

35 no record of transactions of non-members
36 no supporting document to record

37 no trainer
38 non application for recognition
39 non functional or inactive education and training committees
40 non issuance of bank statement

41 non-conduct of pmes to new members
42 non-separation of records of transactions to members and non-members
43 not aware that it is a violation

44 not implemented
45 not interest to join
46 not mindful in sending of notices,
47 not qualified
48 peace and order situation
49 unavailability/incompleteness of the reports for presentation

50 unaware of the guidelines/rulings
51 unaware of the guidelines, do not know how to formulate

52 unaware where to secure template and how to do it
53 unwillingness of members to run as officers

54 unwillingness of officers to follow the rule
55 unwillingness to remit
56 withdrawal of membership
57 The person in-charge is not informed
58 xxReason
59 because the buidling's owner does not allowed any signage to be posted
60 Does not know the par value per share of the coop
61 NA
62 The building owner does not allow to post any signage in the premises
63 DOLE
64 Nangamatay ang mga isda. Failed to reproduce
65 Charot lang
72 NA
73 NA
74 NA
75 NA
76 NA
77 NA
78 NA
79 NA
80 NA
81 NA
82 NA
83 NA
84 NA
85 NA
86 NA
87 The cooperative stopped operating because of the theft of cooperative funds which both the manager & treasurer were involved. The two were allegedly having an affair. Officers & members lost faith in the cooperative and were discouraged to continue.
### The cooperative stopped operating because of the theft of cooperative funds which both the manager & treasurer were involved. The two were allegedly having an affair. Officers & members lost faith in the cooperative and were discouraged to continue.
### Not Able to Conduct General Assembly due to restrictions

### unaware of regulatory relief
### The signage was destroyed/damaged during renovation of the cop office.
### Not Applicable.

### No idea on what a share capital certificate looks like.
### The office is under renovation.

### on going process
### They don't know how to prepare subscription agreement and application form of members
### The share and transfer book was misplaced by the coop secretary
### they don't have template for share certificate

### No one file for candidacy for election committee
### Forgot the create appointment paper for members of credit committee
### Officers are very busy
### They forgot to present it to the General Assembly for approval

### The registry book was misplaced by the coop secretary
### Conflict of schedule
### The registry book was misplaced by the secretary

### The share and transfer book was misplaced by the coop secretary
### They forgot to post the AFS in their bulletin board.

### They don't know how to create policy on education program
### No Special GA conducted
### No employees yet

### Newly registered with less than 1 yr operation.

### No safe/vault
### No teller
### Coop transferred to a bigger and better location
### Not Applicable
### Not Applicable

### Not Applicable
### Not Applicable
### Not Applicable

### does not know how to formulate
### na
### Not yet computed
### Not yet computed
### Refer to number 3
### Clicked NA
### clicked NA
### clicked NA
### clicked NA
### clicked NA
### Clicked NA
### Clicked NA
### Clicked NA
### Clicked NA
### Clicked NA
### clicked nA
### NA
### NA
### NA
### NA
### NA
### NA
### does not accept savings from members
### BOD has no compensation, per diem only during meeting

### NA
### NA
### NA
### NO CAPACITY
### Refer to number 3
### NA
### NA
### NA
### no current account

### no current account / no checks
### For UAT Purpose

### Office under renovation
### not applicable

### not applicable
### not applicable
### not applicable

### not applicable
### not applicable

### not applicable
### not applicable
### not applicable
### not applicable

### coop address is included in their proposed amendments
### Coop will change the signage upon approval of amendments

### to issue subscription agreement
### Coop Secretary cannot update on time, coop commit to comply

### AC not updated/not amended
### coop does not follow its CBU scheme indicated on the BL
### the coop accepts savings from non-member

### incomplete number of committee members
### incomplete number of committee member

### no education and training committee
### it was not distributed

### non-conduct of PMES to new members
### did not meet the required quorum which is 50% +1

### No resources
### coop cannot afford it yet , management staff in voluntary terms only
### no retirement benefit for its members, the coop can't afford to pay to pay this benefit yet
### none
### none
### none
### management staff are volunteers only, no compensation aside from honorarium
### the coop cannot afford to give this benefit yet, the coop has no income since its registration
### coop do not engage in importation
### no hired employees, only volunteer employees only

### no hired employees
### UAT Purpose

### none
### none
### none
### noted by the Cooperative

### Noted by the Cooperative

### the coop cannot afford it yet
### the coop does not issue shares certificate

### the coop has no GAD Educ and Training Program approved by Boord
### the coop has no GAD support systems and services approved by Board
### the coop did not formulate CASA
### not aware of the provision

### unaware of the guidelines issued regarding the conduct of GA
### will comply

### will comply with the recommendation
### no one will accept the appointment /position

### no one will accept the appointment /position
### Lack of funds and lack of cooperation
### lack of cooperation

### Forgot to update
### The cooperative agreed to comply

### Forgot to update

### We will provide Policies and Procedures of Committees
### does not know how to formulate
### no location for signage

### Not yet approved by the GA
### The location of the office address of the cooperative is flooded area.
### Sudden closure of the establishment being rented by the coop

### Majority of members are not willing
### overlooked
### Already in the process of hiring; lacks time and priority
### Overlooked
### Overlooked
### Pending BFAD Application

### Not aware of CBMIS
### due to typhoon, the office temporarily transferred.
### the coop does not know the standard on coop signage.
### Irregular work schedules of CDA and the coop staff as well
### the proposed membership campaign did not push through due to limitation caused by Pandemic
### death of a committee member
### not in the objectives of the coop

### lack of meetings to review and formulate lacking policy



### there is no need for additional fund
### lack of awareness on this matter

### not aware that this is a compliance for the coop
### sdfgvsdgzdgs
### dsfgsdgdgds
### Lorem Ipsum XXXX

### With adopted mandatory training requirements for officers but included in the other policy (Leadership Training for Potential Officers.. Already a practice.
### Target in membership expansion not included in development plan
### due to pandemic

### Due to pandemic.

### due to pandemic
### due to pandemic

### due to pandemic
### due to pandemic
### due to pandemic
### Observing the mandatory training requirements for officers during election. But not included in the Election Rules and Guidelines.
### Reduction of workers of MOOG Controls Corporation in which workers are members of the cooperative.
### Subject for amendment


### subject for amendment
### No documented
### Allowed by BSP
### Used in the operations

### D
### Allowed by BSP

### D
### Allowed by BSP
### Not presented in the General Assembly

### D
### None
### None
### None
### Allowed by BSP

### D
### Allowed by BSP


### D
### The primary cooperative wants to have a clear understanding of the utilization of fund (Due to CETF) by the union/federations. The cooperative also wants to look for other secondary cooperatives to be affiliated with.The cooperative realized that sm
### Mainstreaming was not fully implemented due to the pandemic. At present, the cooperative has a GAD committee. The committee will schedule a meeting to act on the recommendations and establish a GAD Program.
### Some members ignores despite reminders of the cooperative

### The cooperative is following the BSP regulations
### Following the BSP regulations

### The cooperative is following the BSP regulations pertaining to this matter
### FolThe cooperative is following the BSP regulations pertaining to this matterlowing the BSP regulations

### Other member are not interested an/or are not qualified
### Same is being patterned to the BSP regulations


### The cooperative wants to have a clear understanding of the utilization of fund (Due to CETF) by the union/federations. The cooperative also wants to look for other secondary cooperatives to be affiliated with. The cooperative realized that smaller
### It was due to the pandemic that mainstreaming of GAD was not fully implemented. The cooperative has a GAD committee. The committee will schedule a meeting to act on the recommendations.
### The GAD committee members lack knowledge on their duties and responsibilities and on GAD Education and Training Program.
### The cooperative has more than enough cash and cash equivalent for statutory fund but some were not in restricted accounts.
### The cooperative wants to have a clear understanding of the utilization of fund (Due to CETF) by the union/federations. The cooperative also wants to look for other secondary cooperatives to be affiliated with. The cooperative realized that smaller
### It was due to the pandemic that mainstreaming of GAD was not fully implemented. The cooperative has a GAD committee. The committee will schedule a meeting to act on the recommendations.
### The GAD committee members lack knowledge on their duties and responsibilities and on GAD Education and Training Program.
### Waiting for the deadline to remit

### Due to pandemic
### due to pandemic and unawareness
### Unawareness of crafting the policy

### Unaware of additional inclusion
### to be printed
### overlooked
### to clarify with BIR

### not aware
### no
### coop cannot afford it yet, staff are only volunteers
### Forgot the validity date of surety bond.
### Forgot the validity date of surety bond.

### Overlook but already take step in amending the ACBL.
### Wrong journal entry was made. Not charge in CDF and CETF.
### CDF not fully planned.
### With existing protest with CIC
### No gadgets and no internet connections to attend the free virtual mandatory training conducted by CDA-R1
### The GAD Committee could not conduct a meeting due to the pandemic.
### Not knowing that the cooperative should do this

### Unaware that members should have it
### The cooperative has newly transferred to this office only.

### The members had been encouraged by the chair but the rabbit industry had been really affected by this pandemic.
### no business activity for 2021; conducted meetings and training only
### The cooperative is only following the Election Rules stated in its bylaws.
### 2021 Registered coop only/No Financial Report yet during the time of assessment
### no face to face meeting because of pandemic and the coop has no business operation yet for 2021.
### 2021 registered coop only; mandatory reports had not yet been prepared during the time of assessment.
### The cooperative will wait for the TIMTA forms from the CDS and will submit it to the CDA upon receipt.
### The cooperative cannot afford to pay or hire a bookkeeper for the meantime.
### 2021 Registered coop only/No Financial transaction yet during the time of assessment
### 2022 Registered coop only/No Financial transaction yet during the time of assessment
### 2021 Registered coop only/No business transaction yet during the time of assessment
### The coop is not yet aware that they should have Election Rules and Guidelines.
### Cooperative is not aware that all business undertakings be stated in the ACBL
### Preparations were affected by the pandemic

### Given preference to members with investments
### Election Guidelines review was postponed due to pandemic
### Lack of funds. Employees volunteered to self-employed
### Lack of funds. Employees volunteered to self-employed

### Officers work during the free virtual training
### Unaware that all business undertakings be stated in the ACBL
### Do not know the proper maintenance of the book

### preparation and giving of Share Capital Certificates were affected by pandemic
### Computations are not the same for all members

### Preparation of the amendments of ACBL was hampered by the pandemic
### The coop is not yet aware that they should they should give subsidiary ledgers for members
### The coop is not yet aware that they should they should maintain separate records of sales/services to members and non -members.
### The coop did not yet know that they should develop a social development plan
### Not religiously prepared
### Because the in-charge to make the signage is busy
### Not familiar

### Not yet fully familiar with rules and guidelines formulation
### Because of pandemic

### Newly registered and not familiar with the proper forms
### No means to buy a copy of the book as the coop is still new
### The coop is new

### Prepared but was not included in the development plan. thus, it is not approved by the GA
### GAD is not a priority
### Still learning
### Not done religiously

### Unaware that this be reviewed and justified by the BOD
### Unaware that social development should be in line with LGU devt plan
### Mislooked its important

### the provisions of the bylaws are not fully understood by the management
### lack of knowledge and no poermanent secretary

### no permanent secretaryue to pandemic
### coop cannot afford to pay and no employees as the coop just started its activities
### Cooperative thought that policy on loans will suffice
### Part of the accumulated CETF APEX was remitted.

### On going preparation.
### The cooperative is newly registered. Unaware of the form.
### On process.
### The cooperative is newly registered. Unaware of the required info in the registry.
### Maybe expired. Overlook of the date.

### officers lack of knowledge in planning
### no budget
### lack of officers knowledge
### not yet presented to the GA

### due to pandemic
### unaware of the need to update information with the BIR
### Coop discloses amounts but all details

### BOD acted on th
1
### Inadvertent neglect
### Busy schedule of employees

### inadvertent neglect
### Electronic system used by the Cooperative does not reflect Share Subscription of members
### Inadvertent neglect
### no office yet

### 2021 Registerd coop only, subscribed capital has not yet been fully paid by the members.
### The officers have no idea on how to make or prepare these requirements.
### Supplies are recorded as outright expense

### Policy drafted is for review & approval by the BOD
### The coop put up very target membership increase for the year
### To increase net proceeds of loan & to compete other cooperatives on a higher rate of dividend
### To increase the net proceeds of loan of member & to compete other cooperatives on the rate of dividends.
### No policy yet & upgrading the electronic system of the cooperative
### Issuance of subsequent subscription agreement is not implemented

### Accredited CPA misrepresented the amount of their CDF
### On process designing. Signage will be posted on the new cooperative office.
### Overlook. We'll secure the new format of ACBL.

### Error in proper accounting.
### No format of the policy/programs.

### With social development activities but not planned.
### no office yet to post a signage.
### Nothing to record yet since the subscribed capital has not yet been fully paid by the members.
### No budget has been prepared

### The cooperative transaction is not yet so big to comply with this.
### No approved budget yet.
### Lack of technical know how

### The cooperative prepares an Aging of Loans Receivable using Portfolio at Risk (PAR 1) and is reviewed by top management
### The cooperative transaction is still minimal to comply with this.

### CIC is not responsive.
### Utilize reserve fund to minimize utilization of the coop operational fund.
### Non-familiarity of the provisions in the RA 9520 and the By-laws.
### Reliance to computerized copy

### Reliance to computerized copy.
### Furnish copy to concern officers and members upon request.
### Non-familiarity of some account titles in the revised SCA.

### Newly appointed Election committee officers in 2021 since the elected officers last 2019 resigned.
### Amendments were returned for correction during pandemic and will be submitted back to CDA within this month.
### CIC is not responsive.
### inactive members; higher price compared to other establishments

### already included in the list of members with loan
### generated only for purposes of external audit

### loans are secured by the share capital of members.
### not familiar/ no clear understanding re RA9510
### organizing members not enough to complete the required membership
### no available books in the market

### no available
### not yet familiar with the form
### not yet approved by GA

### due to pandemic
### Lack of time to prepare and propose amendments due to pandemic


### Lack of awareness

### Not relevant
### a
### The Board of Directors will formulate the Social Development Plan and present and discuss it to the General Assembly for their approval.
### Most of the members are fisherfolks with no monthly income so they have a hard time complying with the CBU program of the coop.
### The Board of Dorectors will formulate the vision, mission, social goals and core values and will present and discuss it to the General Assembly for their approval.
### Looking for office to rent.
### The cooperative has no office yet.
### The cooperative is newly registered. Lack of time to prepare before inspection.
### The cooperative is newly registered, We look for free seminars.
### The cooperative is newly registered. We'll formulate.
### the coop office is temporary

### \The officers did not have gadgets and internet connection so they could not attend the free virtual training of CDA R1/ Due to the lack of available gadgets and internet connection, officers were unable to attend the free CDA R1 virtual training.
### The officers did not have gadgets and internet connection so they could not attend the free virtual training of CDA R1/ Due to the lack of available gadgets and internet connection, officers were unable to attend the free CDA R1 virtual training.
### Could not make a policy because of the pandemic and still do not have funds for it.
### The cooperative wants to have a clear understanding of the utilization of CETF by the federation of which it is a member.
### Due to the lack of available gadgets and internet connection, officers were unable to attend the free CDA R1 virtual training.
### Due to the lack of available gadgets and internet connection, officers were unable to attend the free CDA R1 virtual training.
### The cooperative wants to have a clear understanding of the utilization of CETF by the federation of which it is a member.
### Due to Pandemic
### Did not renew due to pandemic

### Due to pandemic
### Officers lack of skills and time in planning
### Only small amount of CDF
### Lack of knowledge in policy making

### lack of knowledge in policy making
### No format to follow

### The ELECOM are not aware of the requirements.
### Due to pandemic and internet connectivity.
### The officers are not aware of the provisions
### only few are interested to run for a position due to workload
### due to conflict of schedules of officers
### not thoroughly reviewed by the mgt
### Cooperative cannot afford for allocation.

### No available funds.
### Net loss from previous years

### No coop office.
### It was overlooked.

### No available funds.
### not aware of the LGU development plan.

### social programs for the community are not yet finalized
### not aware. to be verified with the CEA
### at the custody of GAD Chair

### The transactions/purchases of non-members were recorded in member's account.
### As practiced, any transactions of non-members are recorded under member's account.
### Coops are utilizing government facility, need to ask permission from NIA to install GAD facilities.
### As practice, transactions of non-members are recorded under the member's account.
### No enough funds .
### As practiced, transactions of non-members are recorded in the account of members.

### Transactions of non-members are recorded in member's account.not recorded
### no space for coop GAD support systems.
### Transactions of non-member are recorded under members' account.

### On Going application for modernization
### On Going application for a Loan from DBP

### The secretary is not aware of the subscription agreement.
### No time to procure the book.
### Don;t have a share and transfer book to monitor the progress of the subscription payable.
### Not aware of that an oath of office must be prepared before the assumption of duty.
### Not aware of the oath of office or board of resolution.
### Not aware of the oath of office or board resolution.
### Not aware that an appointment paper and oath of office must be issued.
### Not aware of the oath of office and appointment papers.
### Not aware of the oath of office and appointment papers.

### Lack of funds for the trainings.
### Does not know how to make the rules and guidelines.
### Lack of funds.
### It was used in the business.

### Not aware of this provision.
### We are not aware of this provision.

### We have poor internet signal in our area.
### Don't have time to procure yet.
### No budget for the remittance of Pag-ibig contributions.

### We cannot afford to implement the minimum wage.
### Lack of funds.

### The process of CTE is so stressful.
### Not aware of the format for the education program.
### Don't know about GAD.

### Not aware of the GAD programs and plans.
### Don't much have awareness.
### Not aware of this practice.
### Not aware of what is a CASA.

### Not aware of the format.
### It is not being practiced by the cooperative. Only inventory of consumer supplies was conducted monthly.
### The bookkeeper does not know who made the cash advance.
### All sales are recorded to members.

### No CTE yet applied because of the many requirements.
### Lack of funds.

### Not aware of the DOSRI accounts.
### Lack of fund to buy a safe or vault.

### No program made for the officers, members and staff.
### Lack of funds.

### Don't have any format of the aging of loans.
### banks are far from the coop office. The coop is yet to create an account considering the needed maintaining balance
### The cooperative is barely registered and is yet to adopt cooperative forms and systems. Lack of technical knowledge and office equipment
### amount is still small but coop is considering to open an account as soon as it has regular collections
### aware but not given time to be discussed due to pandemic
### The cooperative planning to transfer office at the back of the Municipal Hall compound of Sto Tomas, Davao del Norte
### The cooperative process the policy of the issuance of share certificate to members
### Some of the officers cant attend due to conflict of time scheduled sets of training.
### It was previously practice and the officers still process to separate the sales of non members to start the computation and set aside the said patronage refund as per advised by the authority
### not installed due to privacy and protection on the data of the cooperative
### Due to pandemic and the MASSPECC office located in Cagayan de Oro
### The new main building was established with in the area of operation but outside in the LGU compound and subject to BOD resolution.
### Due to delinquency and pandemic.
### Due to delinquency and pandemic
### few members during organization

### Limited movement and implementation of social development program due to pandemic
### due to delinquency of payment of the regular members and crisis during pandemic.
### Not yet computed.
### To be taken up
### did not practice by the cooperative.

### Include it in their amendments
### Include it in their amendment

### They have a lot of investment at the different banks but those are not intended for their stautory funds
### Not aware that it has to be integrated in the development Plan

### Not aware that it has to be integrated in the Development Plan
### put on hold due to pandemic

### discussed but put on hold due to pandemic
### BIR is charging doc stamp tax on capital subscriptions despite BIR mc Clarifying the issue
### new officers are yet to attend trainings

### no records on non-mmebers transactions
### The officers not acted due to busy schedule

### Presently include in the present amendment to be forwarded to the authority
### discussed but put on hold for further discussions
### discussed but put on hold for further discussions
### amendment to increase ASC was not presented to the GA because of the availment of regulatory relief
### decrease of employees
### review election rules and guide;ines
### busy schedule of officers

### Busy schedule of officers

### inactive GAD committee
### lack of knowledge on the said provision

### lack of information of officers
### Busy officers

### Due to pandemic, the infastructure program for the community was delayed
### Secretary holds 4 cooperatives
### Busy of schedule of officers

### not aware
### some officers are newly elected but signified intent to undergo trainings
### Busy employees
### used in the operation
### Officers need for education and information drive
### Officers need education and informationdrive
### Busy schedule of officers

### busy staff and management
### not aware but statutory funds are not being used for what is not intended
### aware but not considered a priority

### not aware
### not considered a priority because the coop is doing it in practice
### discussed but not given priority

### The BODs decided to appoint their BOD member as treasurer, and tha vacant position for BOD will be filled-up upon the conduct of the General Assembly
### Still on process of fully funding the reserve fund, no enough fund to fully fund it
### Amendments of the ACBL was delayed due to pandemic
### The book was damaged by flood

### Review e;ection rules and guidelines
### Overlooked by the officers

### The rate of the Patronage Refund and Interest on Share Capital was not computed due to being in a net loss or deficit condition
### Not given attention due to pandemic.
### Coop has negative income or net loss

### Net Loss/Deficit
### Not given attention by the coop incharged.

### 2021 Registered, still in the process of formulation of policies for officers, members and staff particularly in compliance with MC 2013-02
### Newly Registered CY 2021
### No computed Rate on the time inspected
### Unaware of the proper recording of Adjusting and Correcting Entries

### CY 2021 Newly Registered
### Unaware of CISA
### Not given attention by the coop incharged.

### Due to Pandemic,
### Not given attention by the bookkeeper.

### The officers assumed that thier individual copy of AFS is enough.
### Not given attention due to pandemic
### No Union registered in the area.

### Not yet discussed by the BOD.
### No operation yet as of inspection time
### NO OPERATION
### It is not included in their Articles and Bylaws
### The officers of the cooperative agreed to comply.

### The Officers of the cooperative agreed to comply with the recommendation.
### The officers of the cooperative agreed to comply

### The cooperative have a lot of investment in different banks, but those are not intended for the Statutory Funds, however the officers agreed to fix and fund their Statutory Funds.
### Original signage was dilapidated and will be replaced once the renovation of the office is completed
### since salary deduction and busy schedule of members, enforcement of subscription agreement to members was overlooked
### since salary deduction and busy schedule of members, enforcement of subscription agreement to members was overlooked
### UPCM is not requiring full remittance of CETF Due to Federation / Union
### Draft policy which is the basis of the GAD plans and programs were not approved during the BOD meeting due to deferment of discussions/ approval to give way to more important agenda
### This was a previous finding and the inspector had already recommended an amendment but was not completed because a requirement was not met. And the pandemic came so it didn't go on.
### We will comply the MC 2017-03
### The coop is on process of identification of specific programs and intended beneficiaries
### due to pandemic
### 1
### GAD Education
### 1
### Unaware
### 1
### unaware
### Unaware
### The new staff is unaware

### The cooperative secretary failed to encode the specified data due to loss of internet connectivity
### No reason for now
### .
### There should be a clear policy or plan of the federation regarding remittance of CETF and corresponding benefits or service to Coop.
### Unaware
### on going -- acctg system
### .
### Unaware
### The coop is not yet ready

### No training available during the pandemic
### aware but lack of time due to pandemic
### not aware
### aware but does not know how to craft Development Plan
### aware but does not know how to formulate
### aware but does not know how to craft policies
### Practicing but no written policy

### aware but not considered a priority because collections are small
### incurred losses due to pandemic
### lack of awareness

### Not prioritized.
### Don't have enough knowledge to make Bank Reconciliation

### Don't have enough knowledge on how to make bank recon/cash recon statement
### The cooperative is non-operational last 2020 due to pandemic.
### the cooperative is non-operational last 2020
### Waiting for the conduct of GA and Election

### BOD was not able to appoint members.
### members are inactive
### did not conduct due to pandemic

### cooperative is non-operational last 2020
### Only rely to trainings conducted by CUMC and CDA

### Members are inactive
### GAD Focal person died due to covid
### GAD members are inactive
### In the process of Amendment. For submission to the Authority.

### The share and transfer book not updated by concerned personnel.
### DOSRI accounts of Directors, Officers and Staff not given enough emphasis or attention.
### Unaware of the required information in the Registry of Membership.

### Not aware on the process of implementing Mainstreaming of GAD in Coop Policy, Cooperative Development Plan, Coop Programs/Activities/Plan and Allocation of Budget.
### Due to the restrictions issued by the IATF.

### No time to transfer records to the share and transfer book.
### Lack of Fund to invest in a Federation and/or Union for the meantime.
### Unaware of the process and procedure on implementation of mainstreaming of GAD.
### In the process of securing Franchise with the LTFRB

### Still in the process of acquiring the required minimum number of units.
### Cooperative unaware of GAD MC 2013-22
### Interest on Share Capital and Patronage Refund not computed as of inspection date.
### Lack of awareness on CETF
### On the process of choosing a union.

### FS not available during the time of inspection.
### Newly elected Coop officers
### The officer busy because of the preparation of the opening of the store business
### Still on the process of amendment 2022 General Assembly was approved
### Still the officers find a proper policy before releasing
### Newly installed in the annual plan and budget for the year
### LTFRB already closed the application for PUVMP last March 30, 2020.
### Newly registered cooperative. Unaware of the MC on this
### Unaware of the subscription agreement

### As a new coop,unaware of the share and transfer book.
### Unaware of the provisions in their Bylaws
### Unaware of the provisions of the Bylaws
### All officers are new as they are new registered coops
### New coop, not familiar of the mandatory trainings
### Newly registered coop, unfamiliar with maintaining a registry of membership
### Unaware of the yearly renewal of surety bond
### The cooperative cannot afford yet to comply with social benefits of the employees
### Newly registered coop, unaware of these forms and regulations
### Newly registered coop, unaware of the share and transfer book
### Newly registered cooperative, unaware of the share and transfer book
### No form to serve as guide in the formulation
### Unaware of the share and transfer book

### On process of compliance
### Failed application to BFAD due to sanitary concerns
### Failed the application for sanitary permit due to lack of funds for the renovation of the processing area (building). Comfor room location is not advisable and there is no proper drainage system for the processing waste.
### On process of compliance
### not yet decided on the secondary cooperative to remit

### lack of knowledge

### no fund yet
### due to pandemic and not yet approved by GA

### By-laws not amended
### Not yet approved by GA
### Lack of capital and necessary equipment to be used for the operation.
### Lack of awareness of the Secretary.
### lack of time for the Secretary.

### Lack of full-time Secretary.
### Lack of funds for the procurement of certificates. BODs have not priority to issue.
### The members ahve been affected by the pandemic and the farming operations were losing.
### The officers alck the gadgets and internet connectivity.

### Lack of time of the Secretary.
### Lack of funds and overlooked.
### Officers and directors were mostly Sr. Citizens and due to pandemic.
### No affiliation with any APEX organization.
### On going compliance

### Lack of funds and time constraints of the officers.
### due to pandemic

### Not prioritized
### Cannot afford to pay 13th month pay to employees
### Cannot afford to allocate retirement fund
### unaware
### limited cash only

### due to pandemic
### Due to pandemic, Audit Committee members lived far from the coop office.
### Bookkeeper not aware of the requirement.
### Lack of funds.

### Due to poandemic, members lived far from the cooperative.
### Not fully aware of the latest CDA mc 2019-08

### Bldg administrator prohibits posting of signage in the premises
### The BODs appointed one of the members of the BODs as Treasurer, they will have the BODs completed again on their Election to be conducted on their General Assembly
### Aware but not considered a priority

### due to pandemic, members are not reporting to work on a regular basis, hence distribution of forms are difficult
### Members are not interested to hold position due to their busy work schedules
### Provisions were overlooked.
### due to busy schedules of officers
### not fully aware of the MC

### Proposed social development programs and beneficiaries are not yet finalized by the BOD due to conflict of sched
### cannot afford to pay office rental
### no office to put up signage
### one way of expanding membership

### does not know how to craft ho

### lack of time due to pandemic
### lack of time

### Does not know how to craft
### does not know how

### aware but does not know how to craft
### not aware
### Waiting for the conduct of the GA meeting

### in practice but no written
### in practice but nopolicy written

### in practice but no written policy
### due to busy sched

### waiting for the approval of membershi with M
### committees are inactive due to pandemic
### due to busy schedule

### in prabut no written policyctice
### not aware

### cannot afford to purchase safe

### Limitation on movement due to pandemic
### not aware

### No bookkeeper to preapare schedule of SC
### no bookkeeper to prepare schedule

### The elecom did not formulate election rules and guidelines
### No bookkeeper
### not aware
### irregular conduct of board meeting due to busy schedules
### Does not know the requirements/format of amendments.

### Parttime Bookkeeper
### not interested to avail

### due to pandemic, plan was not executed
### due to company retrenchment.

### not interested to avail
### due to pandemic, plan was not executed

### due to company retrenchment.
### Cooperative has no idea on how to implement GAD Mainstreaming
### The cooperative has no idea oh who will appoint as GAD Focal person
### For BOD approval on their next meeting
### Only for the year 2021 has allocated fund for the CDF
### accountant recently resigned
### it was not prioritized due to pandemic
### Not being practice by the coop
### no policy on cash management

### on process
### amendment on process
### conflict with official schedules

### no meeting conducted by Election Committee
### conflict with official functions

### ongoing
### external audit is still ongoing

### pandemic
### unaware
### conflict with official functions and because of pandemic
### ongoing
### compliance officer was on leaved

### unaware
### conflict with the official functions

### not yet transferred to a separate account
### The officers thought their CASA was already complete
### Included in the other reports

### Officers their policies on cash management were complete
### Included in Management procedures
### Was not able to conduct GA meeting due to pandemic
### No available certificates to be issued

### It's the coop's practice
### officers are busy with their work
### Education Committee members are busy, thus, no enough time to create education program
### The BOD has hesitation to be a member of any coop fed or union.
### GAD committee has not created educ and training program
### The cooperative has only 1 bank account
### Doesn't know the need of a subscription agreement when the subscription of members are fully paid and such subscription agreement is not incorporated in the application of membership for new applicant members.
### Not familair with SCA for cooperatives
### Not practiced by the cooperative

### Has not formulated policies on cash management
### Has not formulated policies on cash management
### members did not comply with the minimum share capital
### Not aware of the need to update information with BIR
### On-process.
### wrong interpretation of the bylaws
### amendment was not filed with the Authority due to pandemic
### wrong interpretation of the law
### they think that members pledge in the application for membership is also the subscription agreement
### amendment was not filed due to pandemic
### member resigned
### original members died. the BOD failed to appoint replacement due to pandemic
### pandemic
### waiting for the conduct of GA and approval by the members

### not aware of the provisions of the bylaws
### adjacent building

### pandemic
### unaware
### deducted
### not a member of a Federation/Union
### no template
### neglected
### not deposited in a separate account

### not a regular income/program
### on process
### New Officers of the coop.
### On the process of encouraging non-member depositors to become members.

### Concept is new to the officers
### In Practice only.
### New concept
### Lack of education and manpower

### lack of personnel
### due to pandemic, the fund was utilized for operation
### Previous staff resigned. BOD failed to appoint replacement due to pandemic
### overlooked due to pandemic
### due to pandemic, officers met occassionally

### liquidity issue
### due to pandemic, member's source of income was affected

### due to current economic situation of members and financial status of the coop, implementation is put on hold
### financial status of coop

### due to pandemic
### No affiliations with any Tertiary Cooperative
### in active officer

### pandemic
### neglected beacause of pandemic

### no template

### unaware
### neglected
### neglected because of pandemic
### complied with DOLE requirements
### Federation/Union
### not deposited in a separate account
### not implemented

### no staff to prepare
### close type cooperative
### For approval during G.A. Meeting
### To be discussed during the G.A. Meeting

### 2021 registered only
### unaware
### UFS only

### still waiting for training
### no budget yet.

### no budget
### no template
### officers are busy
### unaware
### They don't idea what the form looks like.
### They have not discussed it yet.

### Most officers dont have time because of the nature of the work of the members.
### The coop has no knowledge of the importance of the books of accounts.
### The secretary was not informed of the updates on registry book during turnover
### The BOD has not appointed yet officers to the GAD Committee. Further they dont have idea on the importance of the Committee.
### being undertaken for compliance.

### to send letter for regulatory relief
### expiration date was overlooked.

### No turnover of record by the previous secretary
### On process of affiliation with UPCM
### unavailability of time
### being undertaken

### The BOD has not appointed yet the officers for the said Committee.
### The coop has know knowledge.
### The coop does not find it necessary and does not feel the importance.
### Some members are located far from the business location of the coop.
### The coop has just changed their management and they are still getting back after the pandemic. Further they have no idea on how to come up with these policies.
### The coop officers were not able to meet for this purpose due to Pandemic
### The coop has no idea yet.

### Only in practice
### BOD resolution only

### The coop has no idea.
### The coop has no idea or knowledge.

### The coop has no knowledge.
### In practice only

### unaware
### 2021 registered still in the process of formulation of policies
### newly registered will comply this year 2022
### newly registered still in the process

### The Management is not aware.
### They are still collecting information of their members.
### The coop Educ Committee has know knowledge and idea and they have not undergone Mandatory Training.
### misrepresentation of the MC
### to secure surety bond to remaining accountable officers

### for remittance
### in the custody of the GAD committee

### Emergency loan is not the regular loan window offered to members..
### Newly registered
### No bulletin board available for posting of AFS
### Registered 2020

### No bulletin board available for posting of AFS

### Registered 2020
### The net surplus is distributed not in accordance with MC 2015-06

### The net surplus is distributed not in accordance with MC 2015-06
### The coop is still collecting information from their members.

### The coop has no knowledge on this matter.
### The coop is not fully oriented regarding affiliations with Union or Federation.
### The coop has not appointed yet the members of the GAD Committee and has not amended yet their ACBL for its inclusion.
### Newly elected Election Committee
2
### No Meeting with the Education Committe
### No meeting with the GAD Committee & GAD Focal Person
### No Bank Recon prepared
### Not included in their meeting

### Only BOD Resolution presented

### Due to transfer of new office
### not yet applied
### Failed to formulate

### Lack awareness
### Some funds were used in their Operation

### Lack of encouragement to all members
### Files corrupted

### Was charged to General Fund
### only increase in cup lumps, farm inputs & loans

### The coop's has no idea of the utilization of the Statutory Funds.
### The coop waited the approval of Building occupancy & Building permit
### No permanent office space yet.

### Not fully filled up.
### Passive members.

### Not aware of APLL
### The personnel who is in-charge of the layout did not observe the guidelines on the prescribed format of the signage.
### The cooperative included some of the information on the subscription agreement in the member's profile only.
### being taken for compliance

### focused only to treasurer and BOD Chair
### conducted outreach programs funded by partners/NGOs
### membership target was generalized

### unaware of the deadline
### The coop failed to post the AFS howver

### The coop failed to post the AFS however, it was distributed to its members.
### The Coop failed to post it inside the office premise however, it was distributed to the members during the GA.
### The cooperative though that what was presented in the operational plan was already enough.
### Lack of time.

### The coop has not encountered such occurrence.

### Unaware of the creation of CASA for such transaction.
### The coop failed to record the inventory.
### The cooperative only kept the Board Resolution.
### Newly registered still in the process of formulating plans and policies
### newly registered still in the process of formulating plans and policies
### newly registered

### Coop is using the BOD Resolution as guide
### Unaware
### unaware
### newly registered still in the process of formulating policies

### still in the process
### still in the policy

### still in the process of formulating
### newly registered still in the process of formulatingred

### newly registered still in the process of formulating
### the system is down

### Education Committee has no time to formulate
### not aware

### Confusion with registration documents since amended articles of cooperation and bylaws already contain its type however the certificate of registration does not.
### overlooked
### confusion on the interpretation of the articles of cooperation and bylaws
### amendment is ongoing

### unaware of requirement
### Still preparing draft
### Proof of GA approval was misplaced
### ongoing updating

### updating is ongoing
### committee's lack of appreciation of their function
### on process of seeking appreciation of committee to their function of

### lack of appreciation of committee
### practiced is year-end reconciliation

### failed to formulate policies
### still preparing draft

### gradually funding
### failed to include other officers

### failed to manualize policies
### The cooperative is close type.
### neglected
### pandemic
### not informed
### health workers

### unaware

### no template
### pandemic/health workers
### On going renovation of the official address
### The signage is in their official address that undergoes renovation.

### Still in the process of the preparation and needs revision.
### Waiting for a registration of a transport federation.
### Will wait for the LTFRB to start the operation

### Waiting for the approval and release of PA by the regional office.
### Was invited but failed to attend due to change of administration

### Failed to meet required minimum number of units.
### lack of funds yet

### No template/format
### Allocation is not in accordance with MC 2015-06

### The provision in MC 2015-06 was overlooked
### The provision in Art. 86 of RA 9520 was overlooked
### Not updated due to suspended operations in 2020 & 2021

### No templates/format
### No registered federation in the area

### The provision was overlooked by the cooperative
### Bank statements were not received regularly

### Unaware of the procedure
### With Board Resolution only

### Budget not prepared / GA not conducted in 2021
### Cash was plowed back in operation
### Audit Committee did not perform their functions

### Unaware of this requirements
### No orientation about CISA

### The cooperative failed to post the AFS in the office premise however, it was distributed to the members included in the annual report.
### found a location viable to be a garage and an office
### Will communicate with the LGU.
### Aware but failed to include

### The provisions of the by-laws was not understood by the coop's management
### The provision of the by-laws was not understood by the coop's management
### The provisions of the by-laws was not understood by the coop's management
### Amendment drafted may not be submitted to the Authority for approval
### Amendment drafted may not be submitted to the Authority for approval
### unaware
### shortage of cash for operations

### Failed to revisit the existing Rules & Guidelines

### No specified plan for the Education Program
### GAD Committees are not yet equipped with the implementation of maintreaming of GAD
### Failed to reviewed the CASA on the specific approved limit.

### Failed to deposit
### Fail to document as to formulation of written policies

### On process on the formulation
### Wrong charging of expenses
### Officers were not able to submit due to pandemic.

### Increase on the paid up capital was achieved only this 2021
### No available stock of Share Capital Certificate
### Members of the committee resigned from service
### Has no available space to post the AFS

### BOD was not able to appoint GAD focal person
### Officers just recently attended GAD training in order to formulate programs related to GAD
### was not able to conduct strat planning
### Amendment drafted may not be submitted and approved by the Authority.
### Its the usual practice of the cooperative
### Not knowledgeable about the rule

### Implemented before but not continued because the members prefers the savings mobilization program because it is withdrawable anytime unlike the paid up share capital
### Forgot to include the other mandatory training required.
### They thought the surety bond secured is enough

### Forgot to submit
### Newly created committee

### No provision of GAD in the by-laws
### Invested a program but wasn't push through due to issues of the previous manager. They plan to implement a new program under DigiCoop within this year.
### Aware of the memo circular but not yet complied with the requirements
### They thought that it is ok since approved by the GA
### They only separate the reserve fund not the entire statutory funds
### They thought that the Marketing staff cannot be part of the EDCOM
### xxx
### Waiting for the GA for the approval of the proposed amendments
### Amendment drafted may not be submitted to the Authority for approval and they thought its ok since its approved by GA
### due to the continuous decline in share capital / withdrawal of membership
### Said officers are inactive due to their busy schedules
### on going updating
### No GAD meeting due to pandemic
### No meeting due to pandemic
### ongoing
### no form
### neglected
### pandemic
### no trainings offered because of pandemic

### has not yet conducted ARGAM
### unaware
### scheduled ARGAM already

### implementing but policy
### irregular conduct of meeting due to pandemic

### due to pandemic, officers seldom meet
### irreirregular conduct of meeting due to pandemicgular conduct of meeting due to pandemic
### Overlooked
### CETF are reserved for upcoming membership orientation for this year 2022
### Still deciding where to remit as the coop have two federations affiliated
### On the process of formulation
### We have processed on checke replacement but not properly documented
### Failed to add in the existing approved CASA of the cooperative
### failed to fund 100%

### DOSRI are not given emphasis or attention
### on the process of formulation
### Partially utilized.

### No target
### No budget
### Not given attention
### Lack awareness

### unaware
### discussed but put on hold due to pandemic

### No secretary
### No face to face GA meeting.
### Due to the pandemic.

### unaware
### discussed but put on hold

### unaware that it is a violation
### newly elected
### Insufficient operational funds.
### The Cooperative is unaware of the signage.

### No enough fund.
### No reason for now.

### Newly elected board of directors

### Newly elected BOD

### No enough fund.


### Newly elected board of directors

### Newly elected officers
### Insufficient funds

### Non-awareness of the requirements for membership
### The Cooperative is not aware of the provision or allocation of preferred shares for associate members.
### The Cooperative is not aware of the issuance of preferred shares to associate members.
### The cooperative is not aware of the use and meaning of the subscription agreement.
### The cooperative is not aware of the use of Share and Transfer book.
### The cooperative is not aware of the required issuance of share capital certificate to fully paid members.
### Officers un-availability

### Un-aware of the yearly renewal
### Officers un-aware

### Un-aware
### Communication gap
### Lack of personnel
### Un-aware
### Un-aware
### Un-aware
### The system of LTFRB is still not open. Still waiting for the opening of MC for consolidation of LTFRB.
### Coop just received the certificate of amendment
### For preparation of subscription agreement and for signature of members.

### on process
### unaware
### conflict with their work as drivers

### verifying the data re:paid-up capital and services rendered by the members
### verifying the data

### neglected

### Coop not aware that withdrawals should be included in CASA
### Lack of awareness that Adjusting and Correcting Entries should be included in CASA
### The cooperative maintains safe/vault but they are not aware that it should be included in the policy on cash management.
### The cooperative is not aware that this should be included in the policy
### The cooperative is practicing cash limit under tellers custody, but they are not aware that there is a need to formulate policy
### Coop not aware that Tellers bond shall be included in the policyll
### unaware
### neglected
### neglected due to pandemic

### not deposited in a separate account because of pandemic
### not given attention because of pandemic
### not given emphasis

### Monitoring of cash is in practice of coop but not aware that it should be included in the policy
### Coop is not aware that Surprise Cash Count should be included in the Cash Management Policy
### Coop is not aware that they need to formulate policy on Cash Reconciliation
### The cooperative is practicing maximum holding period of cash but policy was not yet formulated
### Lack of awareness on CISA
### Certificate of amendment just received from CDA.

### The cooperative is practicing cash limit under tellers custody, but they are not aware that there is a need to formulate policy.
### Monitoring of cash is implemented by the cooperative but it was not included in the policy.
### The cooperative is practicing cash limit under tellers custody but it was not included in their policy.
### t is recommended that coop shall include maximum holding period of cash be included in the coop policy.
### t is recommended that coop shall include maximum holding period of cash be included in the coop policy.
### This cooperative is a newly registered coop and not aware on this MC on signage.
### The officers are unaware with this provision since the coop is only registered.
### newly registered coop only and unaware with this provision
### coop's address for approval of the GA for amendments
### unaware
### because of pandemic

### neglected

### unaware that statutory funds is a restricted fund
### No bulletin board installed yet

### the officers does not know what to do and need assessment to the authority
### Board of Directors not yet decided yet
### The board of directors does not know what to do
### Not included in 2022 plan and budget yet

### Not included in the annual plan & budget yet
### not yet used by previous years
### No internal control policy made by the BODs

### The board of directors newly installed/ re organized
### The board of directors newly installed/ re organized

### no internal policy implemented by the management
### used in the business operations
### officers having no idea how to make DOSRI
### No regular management supervise

### Need for more information and guidance to the officers
### due to pandemic
### Secretary helps the opening of the new business busy schedule

### unaware because of pandemic

### no election rules and guidelines as basis

### no trainings conducted because of pandemic
### not a member of Federation/Union

### Newly installed office for the cooperative
### The secretary also act as bookkeeper

### due to pandemic crisis
### No General Assembly conducted 2021
### The General Assembly only conducted this year
### Un aware bookkeeper

### un aware officers
### Secretary was also act as bookkeeper.
### No bulletin board not yet installed

### newly sets of offices and the coop conducted G.A only this year
### No idea officers

### Unaware on GAD program
### unaware on the GAD implementation
### No policy no idea how to formulate policy

### Newly hired manager
### Un aware of the board of directors
### unaware BODs
### The officers be educate on the how to make a strategic plan

### due to pandemic
### due to pandemic restrictions
### Pandemic restrictions

### No policy.
### Lack of funds..

### On going preparation of documentary requirements for amendments
### No staff to implement programs
### the RA 9520 was Misplace
### due unforseen circumtances

### Lack of budget
### The coop has no available share certificate.
### No available gadget and no internet connection to attend the virtual trainings.
### The coop has no available share certificate.
### No available gadget and no internet connection to attend the virtual trainings.
### No budget for additional salary
### Lack of staff
### Not included in the previously submitted amendments
### on going preparation of position paper seeking clarification on the interpretation of the IRR
### Signatories are approved by virtue of BOD Resolution but not specifically created as CASA
### The coop will look for a federation to affiliate.
### due to pandemic

### The cooperative to comply.
### No available share certificate forms.

### No available share certificate forms.
### unaware
### Overlook.
### Not attended due to pandemic.

### Not included in the plan because of the pandemic.
### Need to benchmark.
### Not yet experienced. We'll include.

### Used in operation instead of borrowing from banks.
### Not implemented due to pandemic.

### No gadget and no internet connection to attend virtual trainings.
### The coop will look for a federation to be affiliated.
### to be acted upon
### unaware
### Not aware of this practice
### Still on process with MCN.
### It was utilized during the mass withdrawal of members.
### The officers are afraid that this will create organizational risks.
### Registered in 2021.

### No available forms.
### No gadget and no internet connection for virtual trainings.

### No federation in the area.
### The coop did not formulate Social Development Planbecause of the pandemic.
### Due to pandemic

### The coop intends to update its accounting system.
### The crafting of GAD policy is still on process.
### Lack of orientation/knowledge on GAD

### No available forms.
### No internet connection to attend virtual trainings.

### Still looking for a fedeation to be affiliated.
### Lack of financial capability to implement social services.



### It was destroyed during heavy rain

### No additional members
### has no election policy since the coop has limited members
### on process of application
### only 16 members
### Only 16 members

### The BODs who are elected Barangay Official practices the separation of duties. No conflict of interest happened..
### Unaware of the format. To benchmark.

### Overlook.
### Some funds used in the operation of the cooperative instead of borowings from banks.
### Forgot to prepare. But practices previously.

### In practice but no written policy.
### Some funds used in the operation of the cooperative instead of borrowings from banks.
### Some funds were use in the operation of the cooperative instead of borrowing from banks.
### to be conducted on June 4, 2022

### Forgot to provide.

### The cooperative is newly registered. We'll formulate election rules and guidelines. Busy in securing franchise.
### Overlook
### The cooperative is newly register. Can't sustain the salary.
### Looking for bookkeeper to prepare financial statements.

### The cooperative is newly registered. To provide.

### The cooperative is newly registered. We'll formulate election rules and guidelines.
### The cooperative is newly registered. The cooperative thought that it doesn't needed if no operation yet.
### it is previously practice by the management to have an account intended for statutory funds but later transfer to main bank accounts
### No endorsement made by the previous secretary
### No idea on the template/ forms

### Not yet included in their meeting
### The intention of the coop is to generate income

### No affiliation to other tertiary coop
### Included in the general accounts

### Minimal funds only
### Still waiting for the coop to have surplus to attract potential members
### Charge to general fund as direct expense
### No secretary to focus on the updating of registry book

### Failed to identify members in good standing.
### Lack awareness
### Not yet oriented

### BOD decision to give favor to member-borrowers
### Decision of the GA to use the fund
### GA decision to hold the remittance of CETF Due to Union Fed

### due to pandemic, policy formulation is delayed
### due to pandemic

### due to pandemic
### adjustment was not done (overlooked) by the bookkeeper

### Continuous capital build up is implemented. No available form for additional subscription
### Cooperative was once a member of San Juan Union of Coops (SJUC). Since the coop is no longer operational, Dream MPC is looking for a prospective coop fed/union
### non-implementation of GAD mainstreaming
### No GAD Mainstreaming
### No yet conducted Strat Plan

### Charged to outright expenses
### less complicated with regard to the computation of loans

### proposed CDF activity of the CDO did not push thru
### no affiliation
### No secretary
### no template
### No secretary
### no template
### No distribution of PR as of date
### Finance officer created the CASA based on present operation of the cooperative
### No records on file
### on the process of liquidating
### With share book but share certificates issued not yet recorded
### Just newly recovered from losses.

### Only new elected officers not yet completed the required trainings.
### Aware but some of them does not have coop training.
### Election Committee does not have time to discuss this matter.
### Share Certificates issued to members not yet recorded to the Share and Transfer Book.
### The coop did not give attention to it.
### Due to pandemic
### Documents are on process

### No idea of the forms
### Limited income of some members

### Lack awareness
### Funds were utilized in the operation of the coop
### Lack of Time due to farming activities

### No program on trainings
### Not included in the meeting

### Lack of funds
### Only General accounts

### For action of the Education committee

### No trainings conducted due to pandemic.

### On process
### Aware but still gathering data from the members.
### Not given attention due to busy schedule.

### Education Committee fas not time to craft the plan and policies.
### No registered coop union in the area.

### Aware but does not have enough time to discuss GAD Plans and programs.
### On process.
### Aware but not usually practice.
### Practiced but not documented.

### Aware but no time to prepare.
### With separate account but the amount is not specified.On process.
### Aware but lack of time to discuss this matter.
### Coop bank did not accept their application

### Coop us using loan discount
### Officers thought that provisions for loan losses will have organization risks
### Newly registered coop

### Unware
### Due to poor internet connectivity within the Municipality, attendance to virtual trainings was difficult
### GAD Education Trainings/Programs were not prioritized due to pandemic.
### Lack of funds

### No meeting
### Funds were utilized in the operation of the coop
### No meeting with the BODs

### Funds were used in the operation
### Lack awareness

### Still waiting for the surplus to attracks new members
### Cash was plowed back to opertion due to poor collection of loans receivable
### The formulation of the policy for this particular account was inadvertently overlooked
### The review of list of membership was overlooked because the management prioritized loan collection and other rehabilitation efforts to improve the operation of the coop
### The past due accounts are still being reviewed. The 100% provision was not implemented due to its adverse impact to the membership of the coop
### Did not have detailed or further instruction/memorandum/advisory on how to comply with CISA
### Discussed but not documented

### Cooperative officers are not aware on this provision stated in its BL.
### The officers have no idea on how to make or prepare a social development plan.
### failed to submit the amended ACBL
### unaware of MC 2022-01
### no affiliation
### no GAD Committee meeting
### Policy not updated
### No internet connection to attend free virtual trainings conducted by CDA

### On process of filling-up the registry book
### has no annual development plan, was not able to recruit members due to the coop is not yet in stable position
### Signage was posted. However, with incomplete information.
### Non-issuance due to pandemic

### Due to pandemic, officers were not able to attend mandatory trainings
### For computation of ISC/PR

### For creation of Social Development Plan

### nit utilized due to pandemic
### The coop to organize lab coop

### Not utilized due to pandemic
### to remit up to December 2022
### partially remits

### Availability of other Officers, subject to re-scheduling of election of officers (Special GA).
### Availability of officers an internet connectivity.

### Availability of Officers and poor internet connection.
### On the process of preparing the subscription agreement for
### On the process of preparing the subscription agreement for
### On the process of preparation of the subscription agreement and for dissemination/signature of members.
### Availability of officers.
### Opportunities only, not as planned no approved education program.
### On-going process and planning for GAD mainstreaming.

### On-going creation of policy
### The cooperative is not aware that there should be a designated signatories for the withdrawal transaction which will be included the CASA.
### The cooperative had designated a signatory for the adjusting and correcting entries in the financial transactions of the coop however it was not included written CASA.
### Irregular reporting of officers due to pandemic

### The cooperative has no Education Program for Officers, members and staff
### The cooperative is not aware on the provision of the law.

### Ongoing preparation of Education Program
### The cooperative is now on the process looking for a prospective secondary cooperative
### Due to inactive GAD committee because of pandemic

### The cooperative is not aware that there is a need to appoint a GAD focal person
### Inactive GAD Committee due to pandemic

### Not able to create due to pandemic
### The cooperative had designated a signatory on the adjusting and correcting entries in the financial records of the coop however, they are not aware that it should be included in the list of CASA.
### Cooperative wants to maintain the existing officers
### Expensive for micro coop.

### Due to pandemic
### The cooperative is not aware that tellers bond should be included in the policy of the coop.
### not yet turn over from PRDP

### unaware
### no affiliation
### neglected
### neglected due to pandemic

### conflict with the official functions of the officers
### conflict with their official functions
### unaware
### no affiliation
### CDF not fully implemented because of restrictions of the officers

### 2021 registered coop
### no office space at Purok Pag-asa
### 2021 registered coop only

### 2021 registered coop only; unaware
### 2021 registered only; unaware

### unaware; 2021 registered coop only
### The cooperative has very minimal transactions during this year because of pandemic.
### The cooperative's education and training committee has not yet prepared any program on continuous education for the members as well as for its officers.
### Most of the coop members cannot contribute in addition to their CBU due to lack of cash on hand.
3
### due to restrictions on mass gatherings
### lack of funds

### no affiliation
### not yet budgetted

### used in the operation/no borrowings
### no updates from CISA

### Newly elected officers to scheduled for mandatory training
### Unaware that coop must file tax withheld to BIR.
### Unaware of the provision.

### The coop is still looking for another federation since MASSPEC dont give discounts on the trainings they conduct.

### Unaware f the provision.
### Uanware of the provision.

### no trainings offered

### conflict with their work
### neglected to refer in the bylaws
### not yet distributed as per inspection

### restrictions on mass gatherings because of pandemic
### neglected
### lack of funds
### no meeting conducted by GAD committee
### ongoing coordination with partner-organization

### for BOD discussion
### Availability of officers / conflict with training schedules
### ongoing adjustment with the IT

### Not aware of the provision of RA
### non-affiliation with Union

### For consideration of the board
### For BOD consideration

### saturated market for potential regular members
### for BOD consideration

### on the process of formulating the development plan to include this support systems and services for GAD.
### pandemic
### no computation/distribution as for the time of inspection
### unaware
### neglected
### no affiliation
### The coop is not aware that a signage must be displayed prominently for everyone to see.
### The cooperative is not aware of the use and meaning of the subscription agreement.
### The cooperative is not aware of the use of Share and Transfer book.
### Un-aware
### Non-operational last 2021 and un-aware of monthly meeting.
### Un-aware
### No operation for 2021.
### Unaware that all business undertaking must be reflected in the AFS
### Not fully aware on the template of Share and Transfer Book
### Unaware in the formulation of policy/procedure for replacement of outstanding/stale/lost checks
### Waiting for the registration of the union being organized in the area
### no provision of allowance for probable losses on loans
### No idea on the forms

### No idea of the forms

### On process; not yet printed
### Used in the Operation
### Due to covid

### Not included in their meeting
### On process
### Lack of funds; used in the operation
### Used in the operation
### Negative beginning balance of CDF for 2021 (4,350.04)
### Coop is not aware about the implementation of the capital build up program.
### Coop is not aware about the share and transfer book.
### Failure to develop GAD support systems
### costly
### lack of time in the format of signage.
### Conflict with work schedule

### Officers of Election Comm are newly elected and they are not aware on how to formulate the guidelines.
### Conflict on the schedule

### New business undertaking of the cooperative
### Newly hired employees

### Un-aware
### The assigned Secretary has no idea on the preparation of the Share Capital Certificates to be issued
### The committee has no idea on the GAD Tool

### The cooperative already approved the purchase of the Vault but has not been prioritiezed by the concern treasurer
### Mnimal amount budgeted
### Cooperative was occupied with other more pressing concerns.
### Because of pandemic, no separate fund

### conflict with the official functions of the officers

### no affiliation
### Conflict on schedule
### For revision
### Lack of preparation

### Delaying of rationalization from DOTr
### Coop and members are not yet ready

### unaware
### pandemic
### implementing but no written policies

### not approved by the BODs
### Does nit issue share capital certificates due to its larges number of cooperators and it entails huge amount of expenses, what the cooperative have done is that amendments on the issuance of
### neglected
### no affiliation
### not aware of the CASA

### unaware
### no meeings conducted by the Election Committee

### neglected
### nedglected
### not yet computed/distributed as per inspection date
### Education Committes has no plan
### no affiliation
### No meetings conducted by GAD Commiitee
### unaware
### on process of planning
### The Coop has no internet connection to attend the scheduled mandatory trainings.
### Coop Officers are not aware of the Election Rules and Guidelines.
### GA meeting in the previous year for its approval..

### No training offered during the pandemic.
### No policies, plan and budget.
### Changed locaction due to pandemic.

### Education Committee Officers are not aware of their duties and responsibilities.
### Coop Officers are busy doing work and forgot the deadline of conducting general assembly meeting.
### Coop secretary sometimes forgets to take down Minutes of meetings.
### Coop Officers are not aware of the education program.

### Coop Officers are not aware of GAD mainstreaming and implementation.
### inadequate number of members

### The coop had difficulty opening an account with the bank who refuses to deal with Coops
### The coop had difficulty opening an account with the bank who refuses to deal with Coops. Coop Officers are not aware of CASA.
### Coop Officers are not aware of Annual Development Plan and Budget.
### Coop Officers are not aware of records of members and non-members.
### Un-aware of surprise cash count

### Coop Officers are busy doing work and forgot the deadline of conducting general assembly meeting.
### Not aware of the social development plan

### Mun. bldg for reconstruction
### Associate members are those retired employees
### no proper indorsement from previous officers

### Previously member of a federation but the said federation was dissolved
### Lending policy are just discussed / noted in BOD resolutions / minutes of meetings
### t is recommended that coop should include maximum holding period of cash be included in the coop policy.
### It has been coop's practice that there is a maximum holding period of cash under the teller's custody, however, it was not included in the policy of the cooperative.
### The cooperative's fund for CETF is still small to remit to any Fed or union. The cooperative is still needing additional capital.
### The cooperative officers have no idea on how to prepare a budget.

### The cooperative's statutory fund is not yet so big to have a separate account for this fund.
### The cooperative officers are not aware on making policies on cash management.
### The coop elecom is inactive/they are using only the guidelines stated in its BL.
### he officers have no idea on how to make or prepare an education program.
### BODs were not able to appoint Gad Committee and GAD Focal person to prepare the GAD Education and Training program, and GAD support systems and services.
### he cooperative transaction is not yet so big to comply with this.
### The coop BOD has no idea on how to make policies on cash management.
### Amendment on A .C is not yet done due to pandemic.

### inactive members to participate in SMCBUP due to pandemic.
### BODs were not able to appoint Gad Committee and GAD Focal person to prepare the GAD Education and Training program, and GAD support systems and services.
### Officers are not aware that all cash accounts are reconciled monthly.
### The LGU has no existing MCDC that will initiate cooperative programs in the LGU.
### Amendment to be processed.
### Will edit the form available to conform with a subscription agreement.
### Did not prepare certificates due to pandemic and GA conduct is virtual
### Due to pandemic and not face to face seminar is allowed during the year.
### Provisions are not clear to the BOD

### The cooperative is not yet affiliated with any secondary cooperative.

### no template
### neglected

### no Election Committee meeting
### lack of funds

### no template
### neglected

### no Election Committee meeting
### lack of funds
### Due to lack of funds for operations.

### Due to lack of funds for operations.
### lack of ideas on creation of GAD policies

### Unable to prioritize due to pandemic.
### Some funds from statutory reserves were used in emergency purposes during pandemic.
### Some funds were used in the emergency purposes during pandemic.
### The coop suffered lot of problems due to consolidation; had overlooked this item.
### Newly elected officers of the cooperative.
### The coop are not aware with this provision.
### coop officers are not knowledgeable on how to make an education program for its officers, members and employees.
### The officers will comply with the CDS recommendation and the cooperative officers are also requesting for a template of this if there's any
### liquidity issue
### lack of ideas on how to formulate gad policy

### overlooked by the staff
### may affect liquidity of the coop

### Most of the members is not amenable to use their share capital in their other businesses.
### pandemic
### due to pandemic

### Associate members are not interested to graduate
### Actual practice was not put into writing

### liquidity
### Lack of capital
### Lack of capital
### Lack of capital
### Lack of capital

### Lack of capital
### Lack of capital
### Lack of capital

### Lack of capital
### Lack of capital
### not aware of the provison.

### temporary address due to the CAAP regulations at the Airport
### office located inside the airport premises is recently open

### coop has reprganize due to some inactive BOD'sand members
### Coop is reorganize and elect new officers.

### No regular staff to maintain books and other records
### Aging of Loans is being practiced but only for loans which are past due for one year and above.
### Unaware of CIC
### APLL is not being practiced by the coop because of lack of information.
### not aw are of the LG U development

### possible transfer to original address
### inadvertently neglect
### on-going termination of associate members, no intention of accepting associate members in the future
### no intention of acceptin associate members in the future
### secretary finds it unnecessary given that books of accounts relatively presents the same information
### busyness
### failed to manualize election rules
### priority was given to BODs
### not practiced

### confusion about correct entries to make
### failed to document orientations made to applicants by management staff
### confusion on what correct entries to make

### secretary finds it unnecessary given other records of shares are present such as books of accounts
### Programs were developed before but not anymore

### CETF is fully funded but failed to classify
### No remittance due to no affiliation with federation and/or union.
### Lack of knowledge of the implementation of the law
### Lack of knowledge of the law.

### Non-familiarity with the accounts specified in the revised SCA.
### Secured BOD/GA resolutions but no prepared manualized copy.

### Reliance to actual basis transactions.
### Coop was on the process of cleansing its membership.

### Lack of training on internal control.
### Lack of knowledge of the regulations and issuances.
### Lack of knowledge of the formulation and implementation.

### Appreciates the use of technology but coop has no available funds for acquisition.
### The coop is institutional, all officers are employed and since virtual webinars are scheduled on fridays and workdays, its a conflict in their schedules.
### The cooperative BODs and GM are unaware that they have to provide for the retirement benefits of their employees.
### The LGU has no support and plans for the cooperative sector in the city.
### The LGU has no support for the coop sector in the city and does involve them in their City development plan.
### Coop officers and members are all employed with DECORP and since Webinars are scheduled on Fridays or work days. its a conflict in their schedules.
### Coop officers are employees of DECORP and since virtual trainings are held on Fridays and workdays, its a conflict in their schedules.
### Accepted the grant after the amendments. Will include in the subsequent amendment.
### Accepted the grant after the amendments. Will include in the subsequent amendment.
### the coop management are all new and previous management are no proper turn over on the coop documents
### To replace previous signage since the coop amended their postal address ; drafted and for printing
### Waiting for registration of the proposed Albay Coop Union where the coop decided to affiliate
### All funds are invested in one account
### to be taken up this coming G.A.

### will be discussed with the Board to set up account
### will discuss with this coming BOD meeting
### Willing but No identified Training Providers for Medium Coop.

### Newly elected officers.
### On process.
### With policies but not documented.
### Limited activities due to pandemic.
### On process through MASSPEC.
### Willing but No identified Training Providers for Medium Coop.

### On process.
### With policies but not documented.

### Limited activities due to pandemic.
### On process through MASSPEC.

### the cooperative focused on its palay production during this time of pandemic
### The cooperative's statutory fund is not yet so big to have a separate account for this fund.
### Lack of funds
### Did not include in the development plan.
### not yet affiliated

### Previous appointed secretary was not able to do her function due to pandemic.
### We'll secure surety bond. Thought it was not needed.

### Not yet experienced but to be incorporated to the policy.
### On-going preparation of documents needed to submit.
### Not included in the policy but already in practice.
### On process. Certificate not in proper form.

### No cooperation from the members.
### Waiting for seminars to be conducted by the PROCEDE Office.
### Newly transferred to new building/ office

### not priority

### No meeting
### Not priority

### No GAD Committee

### Used in operation
### Lack of recruitment
### The facility was renovated by LGU

### on-going on the application of environmental and health sanitation permit
### Payment of CBU was suspended during pandemic time until now due to high prices of gasoline/diesel yet no fair increase.
### Coop is new and BOD's lack knowledge in formulating VMGO, social goals and core values.
### Unaware of the Development Plan of the LGU
### BODs will work out for the amendment of ACBL to provide the management agreement.ACBL
### Due to financial inability of applicants to pay the minimum

### had been a practice of classifying members with paid up capital below the minimum as associate members
### encouraging members to acquired regular membership otherwise be terminated
### failed to recognize content of a basic subscription agreement.

### electronic system does not recognize subscriptions
### Coop issues share certificate upon request.

### classified as standing committee the composition of which are all BODs.
### only those who have quick cash loans are computed.
### failed to document one on one orientation to applicants for membership

### electronic system used does not recognize subscriptions
### the cooperative is one of the initiator to register a local federation of cooperatives to where it intends to remit its 50% CETF
### lack of reference materials
### failed to replace previous focal person

### lack of reference
### failed to prepare due to multiple tasks assigned.
### failed to formulate

### failed to authorize
### failed to assign

### gradually fully funding.
### failed to formulate social development program
### Net surplus is not sufficient to provide for APLL and payment of ISCPR.
### Lack of data from the cooperative members and willingness of the members to disclose personal information.
### Haven't discussed with the BOD yet
### Not aware that Chairperson should be included.
### Already submitted the amended bylaws and articles of cooperation to CDA office
### The cooperative will be transferring to a new location upon approval of the registration of amended articles of cooperation and bylaws
### Haven't discussed with the BOD yet

### No time to amend due to pandemic crisis
### the coop amendments have not yet finished
### the BOD was an aware for this kind of documents
### the coop amendments is still on process

### an aware provision
### an aware the proper format
### BOD an aware to the provision

### an aware the provision
### Expansion of membership was suspended during the pandemic.

### Amendment of ACBL was postponed due to pandemic.
### misplaced
### due to pandemic, officers were not able to attend the mandatory trainings
### lack of funds

### no affiliation
### no template
### conflict with work as drivers

### not familiar with education program
### no affiliation
### Used in the business operation.
### Cooperative building is under construction
### Not aware of what casa is
### most members were senior, and they are afraid they cant pay loans
### ACBL for amendment - to reconsider change in bond of membership
### Unaware of this
### Due to pandemic
### educ com not aware on how to make such
### not enough income to hire a bookekeeper

### No sample form.
### no sample form.

### no sample form
### unaware
### very minimal office supplies.
### Used in the operation.

### on process loan with DBP.
### No coop secretary.
### Unaware of the provision

### No idea of the election rules and guidelines.
### No officers are responsible of the PMES.

### Availed the regulatory relief. in the conduct of GA meeting.
### Forgot to secure surety bond.
### not aware

### 1% was allocated to savings deposit of every member so as to be withdrawable
### overlooked by the officers
### deoosited part of stat funds 2022
### not aware that there shd be submission of monthly report

### Unable to complete due to pandemic.
### Unable to affiliate due to net loss because of pandemic.

### Company retrenchment which resulted to lack of members to be appointed.
### Company retrenchment which resulted to lack of members to be appointed

### Unable to complete due to pandemic.
### Unable to affiliate due to net loss because of pandemic.

### Company retrenchment which resulted to lack of members to be appointed.
### Company retrenchment which resulted to lack of members to be appointed
### Amended AC/BL submitted to CDA on June 9, 2021 and for rectification of coop according to findings.
### with pending aamendment submitted to CDA
### Signage distroyed by typhoon

### Amended AC/BL submitted to CDA on June 9, 2021 and for rectification of coop according to findings.
### with pending aamendment submitted to CDA
### Signage distroyed by typhoon

### Due to work schedule
### Unavailability of members information
### Not aware of the provision
### Need to present to General Assembly

### Not aware of the provisions
### Not familiar of the provision

### On-going preparation
### Due to pandemic

### Amendment of ACBL was postponed because the coop still planning to operate as MPC.
### The Coop will still operate according to the purposes stipulated in the Articles of Cooperation, only that they are dependent as to the decision of the COA Management as to when to vacate the area (canteen were used as storage of their documents aft
### Its hard for us to issue since we have a huge number of membership
### Election Policy was not reviewed

### damaged
### neglected
### based on the bylaws
### unaware
### neglected
### lack of funds
### lack of funds for operation

### no affiliation
### restrictions because of pandemic

### With pending amendment submitted to CDA.
### Increase in capitalization included in the amendment of AC/BL.

### New officers continued previous practice that subscription agreement not implemented.



### not aware of the postings
### Amended AC/BL submitted to the Authority last year was not approved due to lack of feasibility study.
### Amended AC/BL submitted to the Authority last year was not approved due to lack of feasibility study.
### The coop is just following their Amended By-Laws on Associate Membership
### Lack of members
### No share book maintained for the reason that coop was naot able to issue share certificates.
### Officers continued previous practice.
### Member resigned from the BOD

### Some committees are in-active.
### Some committees are in-active
### Some members are in-active.

### Some members are in-active
### File of election guidelines was misplaced.

### Some officers are in-active.
### Records are not updated
### With computerized registry book to be transferred to the registry book that conforms with MC.
### Not aware of the Mandatory deductions to the net surplus

### Coop will avail of the regulatory relief.
### Failed to renew bond upon expiration
### Coop is waiting for the GA to secure bond for the new accountable officers.
### Coop is waiting for the GA to secure bond for the new accountable officers.
### pending the approval of the BOD
### GAD committee is not yet created
### lack of members

### lack of staff
### lack of staff. Treasurer records and prepares financial reports

### Share certificate not yet issued to members.
### Some officers are in-active, for re-organization.

### In-active members of GAD Committee.
### no discussion yet by the BOD

### not yet discussed by the board
### Not prioritized
### Practice straight-line method for the past years

### unawareness of the education committee
### unawareness of the education committee

### Coop is not aware that Focal Person should be appointed as part of GAD team.
### Lack awareness on GAD.

### Lack of awareness on GAD.
### Coop is not aware that there should be a written policy on this matter.
### The Cooperative finds a hard time to issues Share Capital Certificates due to its huge number of membership
### Planning to amend the AC/BL but still waiting for the other concerns in the AC/BL for Amendment.
### Coop not aware that there should be a written CASA for the disbursement vouchers.
### No proper turn-over from previous officers.
### It is not being practiced by the coopertive due to limited stocks of office supplies.
### It's a new committee. Thought that a lot of things to do with GAD so appointed 4 members.
### Continuous attending trainings and seminars.

### Will ask the auditor about it.
### Rare to happened but to include in the policy.
### No written policy but already in practice.

### No plan for social development but with actual community development programs.
### Associate members are not qualified to become regular members.

### Cash collection are placed in drawer with safety lock.
### Coop is not aware that there should be a written policy on Cash Limit under the custody of the accountable officer.
### Aging of receivables not implemented before because there is no full time bookkeeper.
### Coop just attended seminar on CISA.

### the electronic system does not recognize share capital subscriptions
### Yet to determine applicable areas to adopt from a reference secured from another cooperative
### used for written off
### Policy not yet formulated because officers are in-active for the past years.
### The officers are not aware on how to compute PR for the non-member patrons.
### Disbursements are made as need arises with the approval of the chair.
### No idea on how to prepare policy on cash management.
### The cooperative transaction is still minimal to comply with this.

### Busy to their office works..
### On the process of amendment.

### pandemic
### has not attended treainings because of pandemic

### has not attended the mandatory trainings becuase of pandemic
### lack of funds
### no affiliation
### New set of officers.
### To affiliate with a union.


### Not prioritized by old officers.

### On-going computation of ISCPR.
### Newly created and appointed members of GAD Committe
### On-going formulation of CASA.

### has not attended the mandatory trainings because of pandemic
### lack of funds

### no affiliation
### minimal expenses
### The board of directors has not formulated policy and some associate members are non pwd's but are relatives of adap members
### Previous office is not suitable for office and is the residence of their Manager.
### The cooperative is the most beneficial and secure institution to deposit monies from non-members and associations considering the distance and threat of security in the area.
### The members of the coop has not yet fully paid up their subscribed capital.
### The coop has small amount of CETF.
### Amended AC/BL drafted for approval of GA.


### Some officers were not able to attend the mandatory trainings due to pandemic.
### On the process of openning a bank account.

### Some officers were not able to attend the mandatory trainings due to pandemic.
### On the process of openning a bank account.

### According to the coop Manager, waiting for the right time to amend other particular section of their ACBL.
### Coop has no idea about programs and policies on education and human resource.
### The agreed CBU program is not implemented.
### For compliance.
### Signage is posted, however with incomplete information.

### Most of the coop members do not have the extra money on hand for that purpose.
### Un-aware, no template available of subscription agreement.

### Non-appointment of members
### Conflict with work schedule..
### Un-aware
### Conflict with work schedule

### Unaware
### Un-aware of the maintenance of MCs
### Not recorded

### No fund
### For inquiry.

### Coop officers had no time to attend.
### Coop has not enough funding for reserve fund.

### Un-aware
### Un-aware of the written policy

### No funds, still placed in the Operating capital of the cooperative.
### in activity of committee members during the pandemic



### No subsidiary ledger available.
### lack of knowledge (Audit Comm.)

### No approve social plan
### No approve social development plan

### Lack of knowledge on franchise
### No budget
### Un-aware
### Coop has no idea on maximum holding period.
### Coop to have it approved by board by board and GA.
### Since the amount allocated for the IOSC and PR is minimal, they decided to plow back as their additional CBU.
### Amendment on ACBL is on process
### Amendment on Articles of Cooperation is on process

### Due to pandemic
### Not familiar with the provision

### According to the Coop Manager, they will still review their ACBL as to what are those specific provision for amendment.
### The coop has a signage but do not conform the MC 2017-03
### According to the coop manager, they will still review their ACBL as to what particular provision should be included in the amendment.
### The coop have their Registry of Membership but does not conform with the minimum information needed.
### Separated but not credited to either reserve or education fund
### Statutory funds are used in business operations due to net loss status of coop
4
### no full time bookkeeper
### Cooperative is still net loss, not able to fund the reserve fund
### The cooperative set a very high target on increase of membership
### Not included in the budget

### To incorporate in the amendment of ACBL
### To include in the Amendment of ACBL

### To include in the Amendment of AC/BL.
### To include in the amendment of ACBL.
### To include in the amenment of the ACBL.

### Since the coop is purchasing office supplies good for one month consumption so the coop did not bother to conduct the monthly inventory for that purpose.
### Sales of the coop produce mostly came from the non-members especially when the coop participates agri fair activity..
### The cooperative will be implementing soon.
### lack of manpower to manage other business activities

### Not aware

### unaware
### being practiced but no written policy and documentationsed but no writt
### actual practice but no written policy
### actual practice no written policy

### due to personal concern at the office
### Not presented during inspection.
### Not available during inspection.
### not updated on the issuance of share certificate.

### Not familiar with the MC
### On-going preparation of amendment documents
### Majority of the members are not aware of the provision

### Need to amend our By-Laws

### Undocumented guidelines
### Due to pandemic

### Not aware of the MC
### Overlapping school activities

### Need to present to General Assembly
### Reconciled yearly
### no form and substance

### an aware
### the signed docs was misplace
### Conflict on the schedule of officers.
### Un-aware
### No turn-over on the former bookkeeper
### No bulletin board to post AFS.

### No retirees yet as of this time. We will talk to some bank for the quotation.
### For compliance.
### For compliance
### an aware
### no time for the seminar
### For compliance.
### For compliance

### on process of printing certificates

### misunderstanding with the allocation and distribution of NS
### lack of funds

### no affiliations
### limited movement of officers

### limited movement of officers because of pandemic
### modernization program
### an aware
### Most of the members have only paid the initial paid up capital.
### Some officers are employed, others have no gadget and internet connection.
### Coop has an education program but no implementation due to pandemic.
### Due to conflict of schedule and new sets of coop officers
### Will allocate funds for the statutory funds and will have separate account.
### For compliance.

### Un-aware
### For compliance
### Because the associate members do not meet the qualification of regular members
### The partner has the license and not the cooperative.
### Un-aware
### Coop has no idea about subscription agreement.
### Coop has no idea about the share capital certificate.

### Coop will conduct General Assy.
### Coop has no idea about notes.

### Coop has no idea about external borrowings that need approval by the GA.
### Need to amend the ACBL in the authorize capital due to pandemic
### The secretary need to assist for the preparation of the form.
### Coop has no signal in their area and notices of invitation for schedule of trainings cannot reach.
### Coop has not remitted CETF since pandemic.
### Coop does not have signal in the area , unable to receive notices for invitation.
### Not willing to pay their subscribed capital

### Officers not aware of the MC 2013-02
### No funds available it was used in the operation

### No funds it was utilized in the operation of the cooperative
### The secretary need more time for the update of the registry of membership.
### For privacy protection of the cooperative.
### Used in the operation of the cooperative

### The officers has no program/plan to the services of the cooperative
### no officers made the surprise cash count made.
### no programs since pandemic

### the office has no implementation of the programs
### amendments of the coop were not yet approved

### due to busy time
### an aware to the Memo Circular

### no renewal to Covid 19 restrictions
### no affiliation due to budget allocation

### no separate bankl account
### Coop to inquire about ringfencing.
### Coop has no idea that the certificate is needed from NWRB.
### No action the officers since pandemic
### PCU still on proposal

### Need GAD committee trainings
### No GAD training attend by the officers

### No GAD training attended
### The officers not utilize the 100% CDF since pandemic since they dont have an approval plan and budget since having no general assembly previous year.
### Analyzing skills of the top management need to capacitate
### still looking for the funds
### Need to assign account for Statutory Funds

### On process for application of philhealth of the employee

### For remittance next week
### No idea on the forms
### No members paid yet with the subscribed capital

### No idea on the Rules & Guidelines
### No quorom requirement of members
### No idea on planthe Policy

### Lack of Awareness


### Lack of awarenes
### Establish first our coop to encourage the community to join the cooperative
### no regular secretary attended to the cooperative
### no regular secretary attending the cooperative

### Forgot to formulate due to the pandemic.
### Interest on Share Capital and Patronage Refund was not distributed to members because income was low last year
### no regular secretary

### newly registered cooperative

### no funds yet for the training newly registered cooperative
### no officers focus on the register of members
### no officers focus of the works

### 5% rate of reserve fund was approved by the authority
### with BOD Resolution, but not properly indicated in the Registry of Members
### They are testing the viability of putting up satellite office before applying for letter of authority to CDA
### May affect the income of the coop
### application not completed due to system error

### newly registered coop
### Policies and procedures are on the process of revision.

### Some officers were not able to attend trainings due to pandemic.
### on going revision of CASA

### CASA under revision.
### It has been practiced but with no written policy
### No income
### Un-aware
### Incomplete Officers

### an aware the form
### No approve plan
### Not yet a member of any federation/union.

### No approve GAD Policy, Development Plan , Programs/Activities and budget
### No approve GAD Education and Training pgram
### No approve GAD support systems and services
### bookkeeper not aware of the process

### lack of assessment
### voluminous documentary requirements

### due to busy scheduled
### the coop has no affilation either federation / unino
### waiting for the conduct of the GA
### No policy
### Not aware

### No share from the employee

### Un-aware
### Unaware
### Cooperative usually deposited cash for a maximum period of 1 year.

### No social development plan
### Depends on the income

### The coop inadvertently forgot to include the provision for the Arbitral Clause during their amendment.
### Due to pandemic, the coop stopped from collecting of share capital per clamor of the members.
### For clarification of the CBU program indicated in the By Laws.
### treasurer also act as bookkeeper

### Not included on policy since the cooperative has never experience yet any lost or checks for replacement but to add on existing policy for future references.
### For clarification of the CBU program indicated in the By Laws.
### treasurer also act as bookkeeper

### Not included on policy since the cooperative has never experience yet any lost or checks for replacement but to add on existing policy for future references.
### The coop is waiting for the election of new sets of officers and they have temporarily stopped operation.
### The coop has temporarily stopped operation.
### The coop is in net loss due to pandemic and they have stopped operation.
### No idea that it should be incorporated in the By-Laws.
### though some members are continually contributing, some members are not for they dont find it very important.
### The coop has not amended their By-Laws yet.
### To amend By-Laws for the inclusion of GAD Committee in the By-Laws.
### No idea yet.
### No provision in the By-Laws for GAD Committee.

### The cooperative is unaware of the remittance of CETF to its chosen Federation and/or Union
### No provision for GAD Committee in the By-Laws.

### Amend
### According to the chairman, they need to review the provisions in the ACBL and amend it.
### With practice but no written policy.
### The coop has yet to come up with policies like this.
### The coop has yet to formulate policies on this matter.
### The coop's previous location is not feasible for office transaction.
### the coop agreed not to file amendment
### The body agreed to defer amendment
### GM failed to raise the issue to the BOD
### Was ovelooked due to pandemic
### Officers are reluctant to comply

### not familiar
### No funds yet
### Newly Reg no funds yet

### Newly reg no funds yet
### Still installing since the coop is newly register
### newly secretary unaware

### no funds yet newly registered coop
### newly registered coop no funds yet

### officers are inactive
### waiting for the approval of membership with UPCM

### pandemic
### Not aware / lack of staff

### due to pandemic
### for adjustment of computation
### Practice was not put into written policy

### Practice was not put into writing
### practice only

### lack of available fund
### not familiar
### not aware
### pandemic
### old practice is not yet amended
### computed by system
### old practice is not yet amended

### computed by system
### lack of funds

### not familiar
### lack of staff
### due to pandemic
### limited movement in our LGU during pandemic, and we have no gadgets for on line seminars and our place has a very poor connectivity.
### We use it as additional working capital.
### restriction of movements and no available connectivity and gadget for online trainings
### It was utilized in our business operation as additional working capital.

### Aware but has very limited time due to busy workload.
### Partially funded only since part of it was utilized as additional working capital especially during pandemic.
### The amount was utilized as additional working capital.
### due to limited movement of people because of the pandemic
### The cooperative drafted the proposed amendment and for submission to CDA.
### We are not aware of this practice and we have not issued any oath of office and appointment paper to the officers of the cooperative.
### Lack of time due to pandemic.
### Unaware of some GAD programs.

### On process.
### We have not provided the mandatory trainings required by the Authority due to the pandemic.
### The Elecom have not conducted meetings due to the pandemic.
### The committee have not submitted report regularly to the board. They don't have a manual of policy for PMES.
### The committee have not given time in the drafting of the education program for the officers, members and staff.
### GAD Committee members are not conducting meetings regularly. The board will appoint new members of the GAD Committee because they have transferred residence.
### We have not taken any action on the drafting of the policy.
### We have used the funds in the business operations.
### Some members of the cooperative have not patronized the products of the cooperative. They only want to deposit their money.
### We have a social audit report but we have not implemented social activities to our officers, members and staff.
### We have not discussed the amendment of the name of the cooperative with the general assembly.
### We did not have a GA meeting due to the pandemic.

### We don't have a format of the subscription agreement.
### We have not given time to the revision of the election rules and guidelines.
### Have limited time to the office due to multi function.
### Limited time to the office.
### Does not have capacity to hire an employee for the moment.
### Cannot afford to hire. They serve as voluntary.

### On process.
### We have not scheduled any trainings due to the pandemic.
### We have not conducted orientations due to the pandemic.

### The cooperative did not have the time to renew the surety bond.
### No remittances made because the hired staff are only on a temporary position (on-call).
### Only honorarium is given to the hired staff. The cooperative cannot afford to implement the minimum wage.
### We suffered losses from our business activities. We cannot remit to the union.
### We have not provided support systems and services for the mainstreaming of GAD.
### We have not provided support systems and services for the mainstreaming of GAD.
### We have not taken any action on this policy. We don't have a format for the CASA.
### We do not separate and maintain record of sales from members and non-members.
### No implementation of the dual control in opening the safe. Not aware of this cash management policies.
### We have a social audit report submitted to the Authority but we have not drafted the social development plan.
### The cooperative have not yet decided to add another business undertaking.
### We are on the process of amending our articles and by-laws.
### Increased in capitalization was included in the proposed amendment.

### The cooperative cannot afford to implement the minimum wage to its hired employees.
### We have not set up the Retirement Fund for employees.
### WWe have not provided the mandatory trainings required by the Authority due to the pandemic.e have not provided the mandatory trainings required by the Authority due to the pandemic.
### No remittance made. The amount is being used in the business operations.
### GAD Committee are not conducting meetings regularly.
### The cooperative is not aware of this financial management.
### Lack of time in updating the registry of members.

### We have used the funds in the business operations.

### We do not practice two persons opening the safe at the same time.
### The cooperative does not have any social development plan for its officers, members and staff.
### The replacement of outstanding, stale and lost checks is based on the acceptable accounting principles.
### The cooperative has assigned signatories for the vouchers but
### Coop is not aware that there is need to appoint GFP.
### Though the cooperative has assigned signatories in withdrawal but it was not included in the CASA.
### No compilation of policies.

### No compilation of policies
### No compilation of CASA

### For amendment of ACBL.
### No attendance to training because of the pandemic.

### Members are in different and distant places so it is difficult to collect CBU
### The cooperative has not yet been able to remit the Cooperative Education and Training Fund (CETF) because they have not yet selected a federation and/or union that they can join.
### Coop is not aware that there should be a written CASA for Contracts, MOU/MOA
### Planning to affiliate with a union.
### No appointed GAD officers.

### No proper filing of documents
### Not aware to conduct inventory.

### Willing to adopt technology innovations
### For amendment of AC/BL
### Need to amend our articles of cooperation.

### This was been discussed but not prioritized.
### Aware but it was used as additional capital for our business operation.
### We are unaware of this and besides, we just hired our mployee/staff .
### lack of time to review and prepare the development plan for presentation and approval by the General Assembly.
### We are aware of this but our business needs additional capital for our operation.
### We are aware of this but we need additional capital in our business operation.
### To allocate funds
### This was not given time for further discussion due to restriction of movement due to pandemic.
### Unaware of this.

### We are practicing this but no written CASA for ready reference.
### Aware of this but not prioritized and acted.
### Pandemic
### Utilized as additional capital.

### Utilized as additional capital.
### We will create CASA
### Share and transfer book book not updated r

### The officers has no time, all are busy in their respective day to day activities
### Has not identified federation or union to be affiliated

### GAD Committee notnfunctional
### GAD Committee is not functional
### GAD Committee not functional
### New cooperative, registered last December 14, 2021. We still lack knowledge in the operation of a cooperative.
### bookeeper not aware of the process
### with BOD resolution, but not indicated in the registry of members
### 2021 Registered, not yet aware of the mandatory trainings to be completed.
### Some members are not willing to sign a subscription agreement
### 2021 registered coop, not yet aware of GAD Mainstreaming.

### 2021 Registered coop, not aware of the policies to be formulated.
### 2021 Registered coop, not aware of the policies to be formulated..
### Overlook. The cooperative only accepting regular members.
### The secretary didn't update on time. Will update it.

### Misplaced.
### Some didn't attend the mandatory trainings due to pandemic.
### On-going computation.

### Some fund used in co-op operation.

### Not utilized due to pandemic.
### Not a member of any federation or union
### Not a member of any federation or union
### Cash for the statutory fund in on hand of the treasurer

### Coop is not aware of share and transfer book
### Coop election rule dont have mandatory training required
### Due to pandemic all officers did not attend the mandatory training
### no bulletin board
### no familiar with GAD

### Due to pandemic
### More on character loan..the cooperative is a micro cooperative and loan releases is up to 20000 only
### no creation due to busy scheduled
### some officers having not undergone mandatory training due to new officers of the coop
### some officers having not undergone mandatory training due to new officers of the coop
### upon inspection, no election rules and guidelines presented
### upon inspection, no election rules and guidelines presented
### due to lack of awareness

### The coop will transfer to a new location and their signage is not anymore feasible for posting.
### due to lack of awareness

### the management plan to affiliate
### Coop has no CASA created yet.

### Coop is newly registred and is not aware that we need to put up signage
### Coop is newly registred and is not aware that we need to put up signage
### the coop has an accounting system
### the coop has an accounting system
### 4 members withdraw their membership

### The coop is still new and their FS is not accredited by a CEA.
### New management
### the cooperative focus diverted to what was stated in the articles
### Not given time/focus

### Don't know where to use the said fund
### coop is focus on the mobile app booking charges
### Officers are part time thus no focus/time given

### officers are part time thus no focus/time given
### not given time/priority

### not familiar with CISA, coop is a MICRO
### Due to pandemic

### DARPO Leyte has transferred office to new location.
### The cooperative focused more on operations of the cooperative not on the accounting.
### Used in the cooperative operation
### The coop is new and has overlooked this matter.
### No coop office

### Due to pandemic

### Not familiar with the provisions
### Have not yet agreed on the percentage for ISCPR
### Not familiar with provision

### The required initial paid up share capital to become a regular member is too high, that members opted to become an associate member only
### They just follow what was provided in the by-laws.
### Not aware that they already in their 6th year of operation and that they have to apply the new percentage based on the by-laws.
### Not aware that they already in their 6th year of operation
### Not yet aware of the new guidelines
### No person in-charged

### No person in-charged.
### Other members not in need of money.

### Not aware of the change in the percentage of allocation based on the by-laws
### Not aware of the change in percentage allocation based on the by laws
### Not aware that there's no allocation made in the AFS
### Was not prioritized in BOD meeting due to different line of work
### To r-adjust the AFS
### Waiting for registration of proposed Albay Coop Union

### For drafting of officers
### Not implemented due to pandemic
### Mis recording which was carried over from the previous coop officers.
### Only few members have fully paid their subscription yet.
### On process and finalization on the list of members who withdraw their CBU.
### Portion of the amount was utilized to acquire Agri land as coop investment.
### Practiced but not written as policy.

### Only one bank account
### failed to follow-up request for format with the CDA

### Overlooked.
### one area has no representation due to absence of existing members. It was not yet resolved if the composition will be reduced or how it will be filled out
### Decision of the mgt to increase allocation m

### pandemic and lack of fund
### still under study by the management

### for discussion to the board
### included in the report on loan portfolion
### overlooked
### Coop did not the share capita certificate

### For BOD Consideration
### For consideration of the BOD
### Actual practice only, no written policy

### Actual practice only, no written policy
### Practice only, no written policy

### The coop is not aware and has no knowledge in the issuance of Share Capital Certificate to members.
### There is no federation or union near the area of operation of the coop.
### No incidence of stale/lost checks
### fund pooling

### units are newly purchased
### under review and to be included in the policies
### no operations
### Project did not push through
### project did not push through

### The Election Committee did not yet formulated the Election Rules and Guidelines due to the pandemic.
### Most of the officers are senior citizens and do know how to attend seminars online.
### There is no federation or union in Pangasinan to be affiliated with regards to their type of coop.
### The accumulated CDF of the coop is still very small amount.
### The coop has no budget for social development program.




### Unaware yet of the MC2015-06
### The policcy was not yet delivered by the agent.
### No Annual Plan and Budget
### The coop did not conduct Annual General Assembly Meeting due to the pandemic for the approval of its amendments of Articles of Cooperation.
### Most of the members have not et fully paid their subscribed capital.
### Did not follow the Bylaws.
### The coop has not yet issued Share Capital Certificate to the members.
### The coop was not able to submit reports due to the pandemic last year.
### Did not follow the Bylaws.

### On process.
### The coop has not yet issued share capital certificate to the members.
### Most of the members have not yet fully paid their subscribed capital.
### There are no existing federation in their area.
### The coop has not yet issued Share capital certificate to members.
### not aware
### not monitored
### too high

### not implemented by election committee
### No idea on the form

### For finalization; lack of time
### Encoded already; for final printng
### No idea on the form; not included in their meeting
### No idea on the

### Lack of funds; used in operation
### Not yet separated the files/ recording

### No written plan
### Net loss

### No more funds
### ETC has no program

### Un-aware
### Un-aware
### Non-renewal of members.

### Un-aware
### Un-aware
### not aware
### bank statement not ask
### booked when liquidated

### capital build up program provision in the by-laws not implemented
### The cooperative will be transferring to a new location upon approval of the submitted amendment documents to CDA
### Officers not aware of MC 2013-22
### Election committee not functional
### Officers have no time because of the nature of their work as caregivers in hospitals
### Majority of the officers and members has no time because of the nature of their job, hospital duty. etc
### The officers forgot to identify affiliation to existing unions or federations
### Registered cooperative not yet aware of GAD Mainstreaming
### Unaware of the Share and Transfer Book.

### Unaware of the distribution for the 1st 5 years.
### The coop has not yet registered with SSS,Philhealth and Pag-ibig.
### The cooperative has no business transaction for 2 consecutive years.
### The cooperative is not maintaining any subsidiary ledger.

### The cooperative is only maintaining one account.
### The cooperative officers have no idea on how to prepare policy for this.
### The signage was damaged in previous typhoons.

### The subscription agreement was prepared but it did not distribute to the members.
### Interest on Share Capital and Patronage Refund are not yet distributed with members accordingly as it is only a small amount.
### Not familiar with the registry book despite some reminders from the inspector that they needed to do so
### The education committee has no idea on how to develop education programs for officers, employees, and members.
### Not aware that the Codified Approving and Signing Authorities (CASA) shall include Contracts, MOU/MOA,
### The coop is not aware that Members' accounts and other accounts should have subsidiary ledgers
### Coop has no idea that external borrowings require GA approval
### Lack of knowledge of BODs in formulating vision, mission, social goals and core value
### The coop did not yet know that they should develop social development plan
### Lack of time to attend trainings due to conflict in schedule
### overlooked
### an aware
### The coop is in the process of transferring to their new coop office.
### The coop has not yet issued share capital certificate to members.
### Minutes of the Meeting not available ibn the principal office. It's in the position of the secretary who is not present during inspection
### No template for Share and Transfer Book

### Other coop members cannot contribute their monthly capital build-up due unavailability of extra cash for that purpose.
### Election Rules and Guidelines not available during inspection

### Not aware of transfer book

### Not paid the minimum requirements for regular members.e
### busy on their primary functions in the agency
5
### due to pandamic

### with BOD resolution but not indicated in the registry of members
### not yet approved by the GA

### not aware
### CDA System must be consistent

### Availability of time.
### Does not set up retirement fund for the employees
### Lack of time to process the amendments

### Lack of time to attend mandatory trainings
### inadequate provision of allowance for probable loan lossess

### BODs not able to appoint GAD Focal Person
### Waiting for the amendment of the Articles of Cooperative

### Inactive members due to pandemic
### Loans are deducted monthly through their payroll

### For compliance
### liquidity issue
### lack of personnel to conduct separate recording of sale/services to members

### inactive officers

### lack of fund
### Funds were used in the investment of another business activity which is water refilling.
### lack of sufficient funds

### lack of sufficient funds
### We are not aware of that practice in the opening of the safe or vault, therefore it is not implemented.

### No time to make signage.
### Un-aware
### Conflict in schedule
### The coop will implement upon activation of the system installed.alled
### The cooperative have their aging of Loan Receivables installed in the system but not yet activated.
### amendment for foolow up

### for study and adjustments of the existing system of the coop
### would result to much higher past due account and APLL Requirement

### The registry book was misplaced.
### Face to face meetings were not allowed due to the pandemic.
### The share and transfer book as one of the references is not yet updated
### TheThe formulated Election guidelines not yet amended .


### The election rules and guidelines is due for amendment

### Required Mandatory trainings not incorporated in the election guidelines



### Un-intentional neglect
### Just recently developed a tool

### Needs more understanding in the process since we are already computerized.
### Need to review the policy on issuance of SC Cert.
### Not familiar with the CASA

### The board of directors not familiar with the CASA
### Board of Directors not familiar with the CASA

### Board of directors not familiar with the CASA
### Not discuss during board meetings
### Minutes of Meeting not available during inspection. It's in the position of the secretary who is not present during inspection
### Cannot afford this time.
### The cooperative has not formulated yet policy on CASAn bank signatoriuiCASA
### The cooperative has not yet formulated policy on CASA

### The cooperative has not formulated yet policy on CASA
### The cooperative has not formulated yet policy on CASA

### The bookkeeper is not familiar with SCA
### The cooperative is not familiar with CASA



### The bookkeeper is not familiar with DOSRI accounts
### Registered cooperative not yet aware of GAD Mainstreaming
### Coop officers not aware of MC 2017-03
### The cooperative has no business operation at the time of inspection

### The cooperative has no business opeeration due to pandemic

### Officers no meetings conducted to discuss training requirements of all elected and appointed officers of the cooperative
### Coop secretary not functional
### No officers meeting conducted to discuss matteers regarding operation of the cooperative
### Surety bond not renewed

### No board meetings conducted
### No board meetings conducted
### No GA and Board Meetings conducted

### Officers not aware
### No business operation

### GAD committee officers not functional
### The board of directors has not convene yet to appoint GAD focal person
### It's not the cooperative's fault; its in the CDA system.
### The cooperative has no business transaction for 2 consecutive years.

### The cooperative is still waiting for a MOA from the federation.
### The cooperative is still on the process of acquiring the Modernization Program of the government.
### It’s a CDA system error since its application with the Cda is Santa Clara Norte but it appears in Bulilan Sur as per CDA Registration..
### 2021 registered coop only, BODs are not still aware of the mainstreaming of GAD in its policy, coop devt plans and programs.
### documents on process

### The coop issued Share Certificate to coop members many years ago, but until then no more issuance according to the coop bookkeeper.
### Not aware with the guidelines of the prescribed signage format.
### Waiting for the schedule of mandatory trainings
### Not aware to secure a copy of RA 9520 handbook in the office.

### not aware
### not aware

### For pandemic purposes.
### It was damaged due to typhoon Odette.

### The coop issued Share Certificate to coop members many years ago, but until then no more issuance of the said certificate to coop members.
### Un-aware
### Still working
### The cooperative drafted the proposed amendment to AC/BL and for submission to CDA.
### not aware
### overlooked for space rental


### used in operation

### These are deposit from church organization entrusted to the members.
### No Annual Development Plan
### Unaware of RA3765
### Unaware of 2020-18

### Unaware on MC2020-18

### Still working
### Un-aware
### Not with the details

### The cooperative overlooked the provision stated in the By-Laws
### Minimal coop personnel
### Due to pandemic

### Un-aware
### As to paid up capital, any amount will do for as long as the membership fee and other requirements were complied.
### Formulation on-going
### Not familiar with the details

### Forgot this certain provision.
### Difficulty in opening a bank account.

### Un-aware
### Though the coop incurred a Net Loss, the coop paid the BOD their per diem while other committees who are rendering their duties and responsibilities were also given their honorarium for a reason that the said officers may not performed their duties a
### Other Committees conducted their meetings others none but no minutes presented.ted th
### will include if there is an amendment
### No trainings due to pandemic

### looking for a union or federation
### committees are busy

### Income becomes smaller
### unaware
### unaware that it has to be renewed has to be
### No written regulations

### Unaware
### Newly registered does not know how to formulate

### No affiliations to any union or federation
### newly registered does not know how to formulate
### unaware
### no transactions yet that require MOAns yet that re

### newly registered unaware
### Equipments are newly purchasesd

### newly registered, it will be taken up
### newly registeredred
### Provisional Authority to operate is currently being used

### Provisions of Management Agreement is not provided in the template

### unaware

### Unaware

### unaware



### unaware

### Unaware

### unaware


### unaware

### Unaware


### unaware



### unaware

### Unaware

### unaware



### unaware

### Unaware


### unaware



### unaware

### Unaware


### unaware



### unaware

### Unaware

### unaware



### The computation was based on the original provision despite negative reserve fund
### No complete record of transaction for non member patron.
### Un-aware
### GAD Committee and coop manager is not functional
### GAD Commcoop manager are not functionalittee and

### Busy
### Some projects did not push through

### Some accounts can be collected even past due
### Lacks encouragement of the members.
### Busy
### Was not able to attend and schedule trainings due to pandemic
### Other staff are member of the 4Ps and indigent

### The cooperative wants to give priority to those members who availed the services of the cooperative
### No report yet
### Recording of all transactions of the coop in one book.
### On process of complying.

### an aware the documents
### np distribution of share capital certificate



### Coop is still on process of social preparation.
### CLIMBS Contact person cannot be reached.
### Was not able to implement due to pandemic
### The BOD will appoint after the conduct of the GA meeting
### Practiced but not documented
### Not able to formulate due to pandemic
### To verify with the External Auditor

### CLIMBS Contact person cannot be reached.

### The BOD will appoint after the conduct of the GA meeting
### Not able to formulate due to pandemic
### To verify with the External Auditor

### only 1 active GAD Committee
### Was not able to formulate due to pandemic
### Due to pandemic


### Used in coop operation
### Stop accepting due to the financial status of the coop which is losing.
### They dont mind to list down sales from non-members since the non-members who patronizes the services of the coop are very few compared to coop members.
### Conflict of Schedules

### One of the BOD was Died last January.
### None of the members would like elect for the said Position.
### None of the members would like elect for the said Position
### No Committees initiate to the said policies.



### Not included in the meeing
### forgot to updates

### will provide and maintain
### Only on bank account
### not aware
### No orientation of CISA law.

### coop is not aware of the process
### coop was not able to conduct its GA due to non-availability of their members because they are institutional
### not aware of the process
### the concerned officer for the task finds no time because of their tight work and schedule
### their member-accountant is the one responsible for the audit of their FS and therefore not aware of the peculiar account titles of the coop
### coop has agreed not to opt for any CPA accredited be it with BIR, CDA or COA because they find it expensive
### there are efforts done already for the drafting of CASA however it was not fully realized
### allocation for SF is also used by the coop for the business
### funds are already used for the lending business

### One of the BOD died last January.
### None of the members file for Candidacy for the said Position.
### None of the members interested for the said Position.
### Coop Has Reorganized due to some Officers and Members.
### Finding an office was put on hold due to pandemic.

### Coop is still on the process of social preparation related to the housing program.
### The cooperative had suffered an unstable transport operation due to pandemics for the past 2 years up to the present.
### The cooperative is still on the process of the Modernization Program of the government.
### still in the process of completing the documentary requirements
### Waiting for the GA for amendment.

### they plan to amend their AC but until now it was not pushed through
### coop was not aware re info in the signage. there is signage butalready damaged and so they did not display it.
### coop finds the susbsription form very tedious and time consuming
### coop has Share and transfer book but not maintained because they dont know what to input
### coop is implementing CBU that is not based on their by-laws
### cooperative has election rules and guidelines but only verbally
### they use the allocation for business expansion
### coop is not distributing its IOC/PR because they use the same for business additional capital
### coop has not enough fund for the surety bond
### they have book already but they lost it
### they dont how to fill out the book
### there is appointed GAD committee but the appointed will not perform their functions
### appointed not willing to perform his/her function
### appointed concerns not willing to perform

### appointed personnel not willing to perform
### they use the allocation for the business operation
### they have activities conducted yet they are not aware that it is part of their social activities
### All officers are employees of the LGU, there is conflict in their schedules.
### former officers has not properly turned over the docs to new officers
### dont know how to input data

### coop finds it hard to implement its CBU
### verbal only

### not aware of the computation process
### once the member has paid member ship fee they are already considered members
### finds it expensive
### appointed officer not willing to perform

### coop not aware of the process
### they use their SF for business operation

### Damaged
### No operation since CY 2019-2021.

### No operattion
### Not turn over from the previous compliance officer.
### Working out this year

### External auditor was informed regarding SCA but no changes was reflected in the AFS.
### Working on it
### On-going negotiations for office rental
### No coop office

### The cooperative encouraged membership extension

### No income generating business
### Due to typhoon Odette


### Working on it
### Unaware of the issuances of the Authority
### The cooperative encouraged membership expansion
### Net Loss for 2021

### No other officers to handle the position
### Working it out
### Working on it.

### Because of pandemic
### No available funds

### By-Laws is already approved.
### Unaware of the issuance, to be formulated according to MC

### No personnel to update the same
### No longer required in the submission of mandatory reports

### Un-aware
### not yet presented and approved by GA due to pandemic
### due to pandemic and some officers in other committees do not have access to internet to attend webinars
### due to pandemic
### not yet availed /renewed

### The coop cannot afford yet the required remittances for their employees
### No members to accept the responsibility as officers
### Unfamiliar of the issuances of the Authority

### Unfamiliar of the issuance of the BIR
### Incurred net loss in the previous years
### Members of the associations are hesitant to become members since the coop is not fully operationa
### used in cooperatives operation

### lack of awareness/no idea that it is required
### used in cooperatives operation
### lack of awareness/no idea that it is required

### The coop is not fully operational, cannot produce enough rice to market
### Purposes of Cooperative is for amendment

### The address of the coop is due for amendment.
### The mandatory trainings was not included in the election rules and guidelines because the officers are not aware about such requirement.
### Some Officers have no time to attend the required trainings.
### The cooperative is due for amendment to include the GAD provision.
### The officers reason is that they have to amend the by-laws, to include GAD provision
### For amendment
### The coop is unaware of CISA (RA 9510)

### Purposes of Cooperative is for amendment
### The address of the coop is due for amendment.

### The mandatory trainings was not included in the election rules and guidelines because the officers are not aware about such requirement.
### Some Officers have no time to attend the required trainings.
### The cooperative is due for amendment to include the GAD provision.
### The officers reason is that they have to amend the by-laws, to include GAD provision
### For amendment
### The coop is unaware of CISA (RA 9510)
### Not yet presented to GA

### Due to lack of awareness
### due to permanent secretary

### Failed to issue

### Failed to comply
### Lack of committees

### Failure to comply
### Outright of the loan receivable
### Failed to provide 100%

### No review conducted
### Signage was made by a commercial supplier.

### unaware that subscriptions should be covered by Subscription Agreement

### unaware
### Previous members appointed before are no longer member of the coop
### Newly registered still in the process of formulating
### some trainings were put on hold due to pandemic

### no utilization yet
### staff are voluntary in status

### The cooperative was just recently transferred to its new office address
### Only maintains list of Share Certificates issued

### The cooperative wants to give more ISCPR to members due to pandemic
### Not utilized due to pandemic.

### The cooperative thought that conduct of GA via zoom is allowed as long as it is within the 90day period after the close of the calendar year.
### Not included in the CAIS

### Not implemented due to pandemic
### Due to financial constraints, accounts receivable are not paid on time which affected their operation
### The amendment is not yet filed

### 10% of total asset
### Included in their payroll deduction for members-employees but not yet remitted to the coop
### The cooperative is still looking for a Financial Institution to finance the pplied modernized units.
### Un-aware

### Overlooked
### Overlooked
### Overlooked

### Loss of contact
### Un-aware
### Still planning
### Still looking for a fed/union

### Conflict, no available member to commit
### No available member
### Coop is not aware of this provision.

### Un-aware
### Work in progress

### Work i progress
### unaware that there are CBU programs provided for in the Bylaws
### unaware that there is such a book
### previous ;members of the GAD Committee were no longer members of the coop
### newly registered, unaware
### No apppointed members of the GAD Committee to tackle formulation of policies

### in sufficient training
### insufficient training

### unaware
### Un-aware
### More in-active members

### Not monitored
### No policy
### Not included in the plan
### No projects
### No orientation on how to prepare
### no transactions yet that require MOA/MOU

### unaware that there should be a policy
### lack iof orientation
### unaware
### No vault, cash are deposited in Coop Bank of Benguet
### no vault being used

### practiced but no written policies
### no teller employed, cash transactions are done by the appointed treasurer
### lack of orientation
### Not yet introduced

### No provision alloted
### lack iof orientation

### No orientation on CISA
### Offices were having difficulty on attending said trainings due to conflict of schedule due to their work.
### no one files candidacy
### On process appliation for water permit. Lacking requirement such as the proof of land ownership which the coop cannot provide.
### GAD Committee members lack knowledge of their roles and responsibilities as well as in the development of the GAD Education and Training Program.
### The coop is micro and not familiar with CISA law.
### an aware the template

### an aware the MEmo Circular
### no renewal due to pandemic

### no time for affiliation
### an aware
### due to busy schd
### the amendments was still on process
### revision was still on process
### due to new officers

### due to external auditor desirables
### due to not proper revision

### due to pandemic and the health protocol of the agengy
### no affiliation
### no separates bank accounts'

### due to busy schduled
### Due to pandemic and wanted to join webinars but has poor connnectivity
### an aware the circular
### an aware
6

### an aware
### Unfamiliar of the formulated policies
### Unfamiliar of the laws regarding this matter

### amendments still on process
### amendmenst still on process
### Unfamiliar of the provision on non-members patron

### an aware
### not interested the said trainings and due to busy scheduled

### no proper schd for PMES

### Funds are used in the operation
### an aware

### an aware
### due to pandemic
### BODs failed to consider the position
### The commttee is not familiar of the program

### Said amendment did not reach the required quorum of 2/3 vote of all members with voting rights
### Amendment submitted to CDA was disapproved because the cooperative was not able to muster the 2/3 quorum requirement. under Article 18 of RA 9520 and Article XII as stipulated in the coop's bylaws.
### Amendment submitted to CDA was disapproved because the cooperative was not able to muster the 2/3 quorum requirement. under Article 18 of RA 9520 and Article XII as stipulated in the coop's bylaws.
### Secretary not able to find time to update its entries
### Officer were not able to complete the mandatory traiings due to pandemic
### for closure
### conflict of time

### According to the chairman, there are still provisions in the AC/BL that needs to be amended
### The board has not formulated yet policy for associate members to graduate into regular member after 2 years of membership with the cooperative
### The board has not formulated yet policy for associate members to graduate into regular member after 2 years of membership with the cooperative
### due to pandemic
### limited staff

### cannot monitor
### few members are interested to become officers
### conflict of time/pandemic
### do not know

### just follow the old book
### lax on policy

### change of leader
### not monitored
### Committee not functioning
### overlooked
### using cash on all disbursement
### just doing the old practices
### not aware

### not aware
### fund constraint

### BOD decides
### Due to pandemic

### No place yet identified
### Other reports not yet finished

### overlook by the bookkeeper
### No affiliation yet
### Just informed the chairman about the needed signature of members
### Coop officers has not chosen any fed/union to affilate with and remot its CETF.
### Coop officers concerned should act immediately.

### The cooperative is unaware that for every fully paid subscription, they are obliged to issue share capital certificate to that particular member and he/she should subscribe additional subscription by filling up a subscription agreement duly signed by
### Surety bond of treasurer should be adequate
### no knowledge
### as per external auditor output

### as per CPA output
### too little amount to distribute
### too little amount

### no format
### not practice

### just follow the bank ruling
### most of the members are not pregnant

### most of the transaction are made of checks
### unaware
### not aware
### not practiced
### There should be an exit conference between the board of directors and the external auditor to discuss and examine the afs presented if agreement was followed
### New coop, not familiar with mandatory reports.
### Not familiar with TIMTA.
### Coop has no employees yet.
### FS not available at the time of inspection.

### FS is not yet available, thus SF funds cannot be determined yet.
### No amendment to delete consumer operation

### The officers is not strictly implementing the CBU program of the cooperative, as stipulated in the coops' bylaws
### The officers is not strictly implementing the CBU program of the cooperative, as stipulated in the coops' bylaws
### The education committee is not functional
### GAD committee is not functional

### The coop officers is not aware about policy formulation on CASA
### Coop officers not aware about policy on CASA

### Coop officers failed to formulate policy on CASA
### The cooperative officers has not formulated policy on CASA

### The coop officers failed to formulate policy on CASA

### No social development implemented plan

### No imThe cooperative has no social development program to be implemented
### The cooperative does not maintain an updated subscription agreement of members
### The cooperative does not maintain an updated subscription agreement of members
### The education committee is not doing its responsibility to look for a training provider to conduct mandatory trainings required
### The coop officers has not implemented social development program for its members, officers, staff and community
### The cooperative has not implemented social development plan
### The coop officers were always reminded about it but no action taken up to this time
### Officers not aware about subscription agreement
### No monitoring of issuance of shae capital certificate

### Election committee officers not functional
### All officers are busy making a living and sets aside their respective coop duties and responsibilities as officers of the cooperative
### Its the coop treasurer who made the computation

### The cooperative has no bookkeeper
### The coop officers are not well versed of the existing laws RA 9520 and Rule 10 of the IRR
### The cooperative is not aware
### The cooperative has no permanent or part time bookkeeper
### The coop Secretary is not doing her duties and responsibilities in the cooperative
### Education Committee officers are not functional

### Because the cooperative has no full ti,e/part time bookkeeper. Officers forgot about the renewal of the surety bond of accountable officers
###

### Encoded already; for final printng
### Funds were utilized in CDF but not reflected in Changes in Equity
### Funds were used in operation
### Not yet separated

### They have utilization but not reflected in the Changes in Equity in their AFS
### General list only

### The officer of the cooperative is not aware of the registry of membership.
### Officer were not able to complete the mandatory traiings due to pandemic
### No AFS yet
### No AFS yet
### Due to Pandemic

### Reports not yet available
### No AFS yet

### No AFS yet
### operators and drivers are discourage to join due to the high
### operators and drivers are discourage to join due to LGUs High Priority Bus System
### Operators dont understand the contents of the Management agreement, and hesitant to sign
### Operators dont understand the contents of the agreement
### Discouraged already because of the High Priority High Bus System
### NO AFS in 2021

### The Secretary has to institute yet the forms to be used.
### Not able to procure yet certificates.

### No AFS yet in 2021
### aware of the renewal , but already discouraged to operate because of the HPBS
### no AFS yet
### No AFS yet

### Not interested
### AFS to be submitted
### Coop not familiar with CASA

### used in the operations
### The cooperative cannot afford yet the requirements.

### The cooperative cannot afford the requirements.
### Officers ave a hard time formulating policies and programs due to lack of knowledge on GAD.
### The cooperative funds is just enough with the operation.

### Not aware of the existing law.
### Previously displayed signage was damage due to wear and tear.
### Not able to secure copy of format.
### Not able to procure yet the certificates.

### no idea yet since we're newly registered coop but we are willing to comply. may we ask sample format of said form.
### no schedule of training available yet.

### no election guidelines yet
### busy sa pasada
### no computation yet
### no format
### was overlooked by the incharge
### not available

### asking CDA for format
### No bulletin board yet.

### no knowledge yet
### no available federation/ for tranport in the locality.
### not aware

### no knowledge
### not yet establish in our internal control policy

### not yet able to hire a staff to do the job coz we are financially not capable.
### not yet practice in our coop

### the person in the committee is busy
### we have no safe vault yet

### no budget yet
### not capable to procure said units.
### Due to conflict of schedules.

### The education committee officers are not functional
### Informed CDA that cooperative will not conduct G.A. due to the Covid19 pandemic
### The officers failed to federate, not a priority
### All GAD Committee Officers are not functional
### The board of directors has not appointed coop manager coop staffer and no
### The board of directors has not appointed coop manager and no coop staff
### The GAD Committee officers are not functional
### The GAD committee officers are not functional
### Statutory funds are used in the business operation

### no available sample form
### secretary was so busy

### other members are very busy
### conflict of schedule

### The hired part time bookkeeper is not well versed with SCA same witht the board of Directors.
### The officers has limited knowledge in formulating policies

### The officers has limited knowledge in the formulation of coop policies
### The coop officers has little knowledge in formulation of coop policies
### The coop offiers has little knowledge in the formulation of policies
### The coop officers has little knowledge in formulation of policy
### Due to pandemic, no face to face seminar.

### The cooperative cannot afford the requirements.
### Due pandemic, no face to face meeting and planning of officers conducted.
### The coop officers has little knowledge in the formulation of policies
### The coop officers has little policy formulationon
### The coop officers has little knowledge in the formulation of coop policies
### No affiliation yet to any APEX Organization.
### Not aware of the requirements.
### Not aware of the provisions.

### not aware of the procedure.
### The officers lack the knowledge to formulate such policy.
### The officers lack the knowledge to formulate such policy

### the funds of the cooperative is just enough for the operations.
### Cashier no idea of separating income from non members

### The coop did not yet know that they should develop a social development plan
### The officers lack of knowledge on such areas.
### no available sample form

### other members are very busy

### just encoded in the computer but not same format as required.
### overlooked by the incharge
### we have one but was lost
### only soft copy but not in accordance with the prescribed format.
### incharge is too busy

### depending on the available trainings offered be the CDA or training provider.
### not yet affiliated with federation or union

### not yet a member of federation/union
### no sample yet

### not aware
### no sample format
### no staff to do it
### not practice

### we adopt the bank's policy
### only BOD resolution
### on practice
### on practice
### on practiced but no written policy like CASA

### only in the BOD resolution
### only in the policy
### not practiced
### in one bank account

### not yet define
### we observed but no written policy

### no staff in the office

### Newly registered coop.

### Due pandemic no face to face meeting and planning of the officers.
### Officers not aware of the social development plan of the LGU.
### Not aware of the CISA Law.
### Individual franchise of operators
### Some of the officers, members Lack of awareness
### CBU stipulated in the bylaws was not implemented

### No monitoring of the issuance of share capital certificate
### Majority of the officers has no time
### The board did not conduct board meetings in 2021

### The coop officers has little k owledge in formulating coop policies
### no sample form

### no available/invitations from the training provider/s yet because of the pandemic.
### we have set the requirement but was not specified
### due to pandemic
### not aware

### no sample form
### for additional capital

### aware but with apprehension
### The coop officers has little knowledge in the formulation of coop policies
### The coop officers has little knowledge in formulating coop policies
### The hired part time bookkeeper and the board of directors are not familiar with SCA
### The cooperative has no part time/ fulltime bookkeeper that is incharge in the renewal of surety bond of the accountable officers. The BOD also forgot about the surety bond renewal.
### The cooperative forgot to renew surety bond of accountable officers

### Busy with their farm and no internet connection for the webinars.
### We need additional capital for our business operation.
### Stillr a space for rent looking fo

### The coop is holding office inside the barangay hall
### The cooperative is still in the process of formulation of policies

### Majority of its officers has not undertaken the mandatory trainings required under MC 2015-09
### The coop Secretary has not filled up yet the registry book
### Cooperative has not device membership application form
### Books of accounts not yet audited

### The officers forgot to renew the surety bond of accountable officers
### The cooperative has no books of accounts
### Non submission of reports
### Cooperative has no permanent bookkeeper

### GAD committee has no experience yet in implementing GAD mainstreaming
### Late submission of reports
### GAD committee not familiar in the formulation of policies

### GAD Committee has no training and orientation
### GAD Committee needs further training and orientation

### The officers doesnt know yet to formulate coop policies
### The officers has no knowledge yet in the formulation of coop policies f
### The cooperative officers are not knowledgeable yet in the formulation of coop policies
### The coop officers needs more training on policy formulation

### The coop officers needs training on policy formulation
### The coop officers needs training on policy formulation
### Still looking for an office space

### Some officers has no trainings yet
### Election committee has not formulated election rules and guidelines
### Waiting for the availability of the registry book
### No Gad education programand training

### No GAD education and training program
### No GAD support systems and services

### Didn't observe the minimum capital requirement but on-going collection.
### No form yet..
### Unable to update but on-going updating.

### No form yet.
### Overlook but we'll looking on that.

### With membership registry but incomplete information of members. Working on that.
### Fund was used in the operation of the cooperative instead of having additional borrowing from banks.
### Unaware of the format. Need to benchmark.
### Overlook.
### Unaware to separate but we can identify transaction between members and non-members.
### Some funds were use in the operation of the cooperative instead of additional borrowing from banks.
### Not fully implemented due to pandemic.

### Not fully utilized due to pandemic.

### due to pandemic
### the person in-charge resigned
### the person in-charged resigned
### not yet a member of any federation or union

### due to pandemic and the office was used as quarantine facility.
### No coop records on subscription agreement
### Did not prepare certificates due to the pandemic.

### Due to the pandemic
### coop has to find less office rent from time to time due to lack of income


### no time for the PMES
### due to pandemic
### an aware
### an aware
### lack of member
### lack of members
### lack of time

### minimal economic activity
### due to pandemic

### no established office
### lack of funds
### no GAD provisions in the by-laws
### amendment was still on process

### the management forgot the documents to signed
### appointment paper


### an aware
### due to no policy on invemtory
### un finish the requirments
### damage by typhoon odette

### not finish the certificate

### lacking basic information
### busy schd

### due to busy schd
### an aware
### amendments is still on process

### no depository bank for statutory funds
### not include to the credit comm
### no report due to safe keeping the collateral
### The approved amended articles of cooperation and by-laws has not been submitted to CDA for registration
### The approved amended articles of cooperation and by-laws has not been submitted to CDA for registration
### Amendment documents has not been forwarded by the coop secretary to CDA for approval
### Non submission of the approved amendments to CDA

### Non submission of the approved amendments to CDA
### The coopeerative has not allocated 25% of preferred shares intended for associate members
### No amendment submitted to CDA

### Does not keep subscription agreement of members
### Share and transfer book is not updated by the coop secretary
### Election rules and guidelines does not indicate the mandatory training requirements of all officers of the cooperative
### Vice chairman failed to monitor trainings attended by officers in accordance with MC 2015-09
### Vice chairman failed to monitor trainings attended by officers in accordance with MC 2015-09
### No GA due to pandemic
### lack of funds
### lack of funds

### lack of funds
### unaware
### overlooked
### due to pandemic the coop officer not available almost all are senior citizen
### due to pandemic the amendment was not acted
### the secretary has a micro business in the community

### the secretary busy for micro business in the community.



### No General Assembly and meetings of the BOD members


### AFS must be published and kept posted in a conspicuous place
### new set of officers. not yet attended mandatory trainings due to pandemic
### The fund is available but not yet remitted to the bank
### Subscription on share capital was discuss to members during the PMES
### Subscription on share capital was discuss to members during the PMES
### Cooperative is on the process of negotiation for possible membership to a Coop Federation
### GAD committee is incharge with regard to GAD activities
### Cooperative is on the process of negotiation for possible membership to a Coop Federation
### GAD committee is incharge with regard to GAD activities
### Only based on the bylaws

### Ongoing negotiation on the affiliation / membership with ULSC
### No idea that it is required

### Damage by typhoon
### on going amendment
### Look for form and sealed.

### No policy made
### No trainings during pandemic.

### No transfer of share
### micro coops

### no aging made by bookkeeper
### Based only in the Bylaws

### Management instruction to the Bank Accountant
### lack of members
### Cooperative removed the Ethics Committee and replaced to Grievance Committee.
### Management instruction for the charging of account.
### Bank's discretion

### The other funds intended for Land and Building has been used for the procurement of Land and Building.
### Policies for review.
### Not yet aware of the new guidelines.
### The cooperative wants to widen its membership qualifications

### due to pandemic
### due to pandemic
### due to pandemic

### No reference.
### Only few of the coop officers have undergone the mandatory training requirements.
### The coop has no production/no transactions for CY 2021 due to the pandemic.
### Lack coop policies.

### Waiting for the Bohol Federation of Coops to be approved where our coop be a member.
### Limited access of training provider on GAD.

### due to pandemic
### lack of time
### Preparation of the amendment documents is not yet done.

### lack of funds
### due to pandemic

### The cooperative has just conducted its GA meeting last April 23, 2022 to include the increase on the capitalization.
### Cooperative removed the Ethics Committee and replaced to Grievance Committee.
### Management instruction for the charging of account.
### Bank's discretion

### The other funds intended for Land and Building has been used for the procurement of Land and Building.
### no existing federation or union in the area
### The ACBL is not yet amended to include GAD provisions
### not yet amended the ACBL

### Due to pandemic
### Applied but not in accordance with new policy issued by the Authority
### due to pandemic

### lack of funds
### has limited fund

### lack of member
### trusted the treasurr

### trusted the treasurer

### She is also part of the GAD Committee
### Was not able to attend trainings due to pandemic and unstable internet connection
### Ongoing coordination with the Insurance Company

### Was not able to attend mandatory trainings due to pandemic and intermittent internet connection
### Ongoing coordination with the Insurance Company

### lack of funds
### no established social development plan
### CDF is not funded

### Statutory funds are not funded
### funds are limited
### The coop is located inside the premises of a Fire Station where the members are employed. They will look for an area where they can hang their signage in consideration of their office policies.
### No transfer of share done.
### No forms
### No policy formulated
### In process of securing

### No transaction on transfer of share
### about to amend.

### no audit done
### lesser income

### not practice
### unaware that subscriptions should be covered by subscription agreement

### Unaware
### Subscriptions are not yet fully-paid
### Unaware that they have capital build -up program in their bylaws
### Newly registered cooperative

### Unaware that all officers should undergo mandatory trainings
### Newly registered coop, no utilization yet

### unaware
### No affiliations to any unions/federations

### newly registered coop, unaware

### The preparation of amendments documents is not yet done.
### The preparation of the amendment documents is not yet done.

### No available reference.reference.
### No available reference.

### The mandatory training requirements for the officers were not included inthe election guidelines because some members/officers have not undergone the training requirements, thus, only few will qualify.
### Limited access of a training provider to conduct in house training for all coop officers. Limited training funds.
### The surety bonds were not renewed because the coop has no business transactions for CY 2021 due to the pandemic.
### The secretary needs a reference.
### The coop has limited income & no funds available for the 13th month pay.
### Limited funds available.
### Limited access of a training provider. Limited funds to pay for the training provider.
### Not affiliated to any federation of coop.
### The BODs need an Orientation on GAD.

### The BODs & GAD committee still need seminars & orientation on GAD.
### No available funds yet.t.

### newly registered cooperative, unaware

### unaware
### no funds to purchase vault
### no disbursements yet

### lack of funds
### lack of awareness and training on how to prepare

### lack of orientations and trainings
### lack of orientatiion and training on how to maintain and update the schedule of loans receivable and DOSRI accounts regularly
### no disbursements yet

### lack of funds

### lack of awareness and training on how to prepare

### lack of orientatiion and training on how to maintain and update the schedule of loans receivable and DOSRI accounts regularly
### Officers are not aware

### Officers concern has no time and are busy with their respective job
### some officers are newly elected/appointed and not yet attended all the mandatory trainings

### No idea that it is needed
### Officers not aware that said account was not included
### lack of members
### not yet amended the ACBL to include GAD provisions
### due to pandemic

### limited funds
### not yet affiliated to any federation or union
### not in the by-laws

### The ACBL is not amended to include GAD provisions
### not provided in the by-laws

### lack of funds
### The cooperative will be looking for a federation or union of their choice to be affiliated
### Pandemic and typhoon
### no format
### newly elected/appointed officers
### not aware
### newly elected/appointed

### was ovrlooked by an incharge

### too big amount with limited return
### no knowledge
### practiced but no policy yet

### on process of crafting the policy
### being practiced but no written policy
### GAD Committee officers not aware og GAD mainstreaming

### GAD Committee Officers not aware
### Cooperative has no approved CASA

### New coop, unaware of reports. Internet connection is also unstable
### The management and officers has not taken serious action on the matter
### Board has not formulated policy on DOSRI accounts
### Board failed to formulate policies on cash management
### The bookkeeper does not maintain an updated schedule of loans receivable and DOSRI accounts
### Need to amend articles of cooperation

### GAD Committee officers not aware of GAD mainstreaming
### Dipsscor company shut down their business operation due to loos
7
### Dipsscor Corporation shut down its company's operation and paid their employees with their separation pay, that adversely affects the closure of the employees cooperative. as well.
### Dipsscor Corporation shut down its company's operation and paid their employees with their separation pay, that adversely affects the closure of the employees cooperative. as well.
### at the pleasure of the members

### depending on the invitation from the training provider/CDA
### not aware
### mislooked by the incharge

### Edcom is not functional

### practice already but no policy

### being practice but no policy
### being practice but no written policy

### not issuing preferred shares
### not issuing preferred shares
### the reserve fund was utilized


### some appointed officers had no trainings due to pandemic.
### forgot to update

### due to pandemic
### aware but does not implement
### due to pandemic

### due to pandemic
### not reappointed

### not aware that it shd be included
### officers not aware

### not aware it shd be updated regularly
### coop not aware, CIC system not ok

### trusted the treasurer/lack of funds

### not yet included the provisions of GAD in the by-laws
### The ACBL is not yet amended to include GAD provisions

### The coop still lacks funds for the purchase of the units required.
### lack of member to be designated as alternate of the treasurer
### fund is limited/trusted the treasurer

### Not familiar with the provision (Need to revise the guidelines)

### Due to pandemic

### The coop still lacks funds for the purchase of the units required.

### Not familiar with the provision (Need to revise the guidelines)

### Due to pandemic
### Some officers were not able to attend due to pandemic and intermittent internet connection
### ALready coordinated with the insurance company
### HAs GAD Committee

### Not affiliated to any Federation or Union

### Due to pandemic
### lack of funds

### no approved social development plan to implement
### CDF is not funded

### lack of fund
### not funded

### Office space is being renovated
### The coop lack knowledge in maintaining a Share and Transfer Book.
### There are no existing federation in the area.
### There are social activities conducted by the coop but no written Social Development Plan.
### due to pandemic

### no areas available/lack of fund
### Most of the members are farmers and no regular income.
### The coop has incurred net loss for the past 3 years. No budget for social activities.
### Not given attention.
### lack of members
### ACBL is not amended yet to include GAD provisions

### Most of the members are farmers and no regular income.

### The coop has incurred net loss.
### The coop has incurred net loss and has no budget for CDF.
### The coop has incurred net loss and has no allocation for CDF to be used for social activities.
### Due to pandemic; afraid of covid ; some new BOD/officers; online facility not available to them
### OK noted; will refer to the data based on MC2012-16
### due to pandemic; provider "climbs" transferred to another place unknown to us

### lack of fund
### will follow but the system is not friendly;complicated for manual users
### The coop was not able to conduct General Assembly Meeting to approved the amendments of ACBL due to the pandemic.
### The cooperative will look for a Federation or Union to be affiliated with.
### The coop's CDF is not enough for social activities.
### due to pandemic; provider "CLIMBS" transferred to another place unknown to us

### The coop has temporarily halted operation due to pandemic and online classes.
### overlooked
### lack of orientation on the mainstreaming of GAD

### the external auditor overlooked the collections
### lack of orientations

### overlooked



### overlooked



### overlooked


### overlooked



### overlooked


### overlooked


### overlooked

### overlooked



### overlooked



### overlooked


### overlooked



### overlooked


### overlooked


### overlooked



### overlooked



### overlooked


### overlooked


### overlooked


### overlooked


### overlooked


### overlooked


### overlooked



### overlooked


### overlooked



### overlooked


### overlooked

### newly registered, lack of orientations

### unaware
### lack of orientations and training on how to record transactions

### lack of funds


### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware
### lack of funds

### unaware

### lack of funds
### unaware
### lack of funds


### unaware
### lack of funds

### unaware

### lack of funds
### unaware
### lack of funds


### unaware
### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware
### lack of funds


### unaware

### lack of funds

### unaware

### lack of funds
### unaware
### lack of funds


### unaware

### lack of funds

### unaware

### lack of funds
### unaware
### lack of funds

### unaware

### lack of funds


### unaware

### lack of funds

### unaware
### lack of funds

### unaware

### lack of funds


### unaware

### lack of funds

### unaware
### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds


### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware

### lack of funds

### unaware
### lack of funds


### unaware
### lack of funds

### unaware

### lack of funds

### unaware
### lack of funds


### unaware
### lack of funds

### The coop transferred to its new office due to high cost of rental of their previous office.
### 2021 registered coop, still lack nowledge in the operation of the cooperative.
### The coop is newly registered and most of the members have not yet fully paid-up their subscribed capital.
### the coop has no equipment
### no format
### will comply
### not aware
### charge to expense
### no knowledge
### no person to take the responsibility
### followed the bank's policy

### no ledger
### not functioning

### The coop has not yet issued Share Capital Certificates to the members.
### This is a newly registered coop and the policy in CBU is not yet implemented.
### 2021 registered coop, the officers are not yet aware of the mandatory trainings to be completed.
### 2021 registered coop, the members have not yet fully paid their subscribed capital.
### The coop has no operation.
8
### The coop has not yet conducted General Assembly Meeting due to lack of time.
### The coop has deferred application due to pandemic.

### The officers are not yet aware of the mandatory trainings to be completed.
### The cooperative has not yet conducted its General Assembly Meeting due to busy schedules of the members.
### The coop has not yet conducted its General Assembly Meeting due to the busy schedules of the members.
### The coop is not aware of the mandatory reports to be submitted to the Authority.
### no bulleting board

### The coop has not yet conducted its General Assembly Meeting due to the busy schedules of the members.

### The coop has no idea to prepare notes to FS and has not approached a CEA yet due since their income cannot pay for a CEA yet
### Coop officers, not aware

### lack of members
### lack of members

### lack of fund
### The amendment went pending due to pandemic.
### The coop has overlooked this provision.

### The coop has did not feel it necessary yet.
### No approve social development plan

### Not familiar with MC 2013-04
### Not familiar with the provisions of the coop code.
### Amendment documents are not yet prepared.
### If the mandatory trainings are required, only few will qualify to become officers of the coop.
### Many of the coop officers are old and do not like/not interested to attend trainings & seminars.
### Not familiar with the requirements of MC 2012-16.
### No available copy of the coop code at the bookstore.

### Not familiar with the requirements of the MC 2012-16
### The coop secretary needs sample as reference.

### Not yet affiliated to a Federation of Cooperatives.
### The BODs need training/orientation on MC 2013-22.

### No training orientation on MC 2013-22
### No trainings orientation on MC 2013-22

### Not familiar with the MC 2012-22
### No copy of the MC 2013-22
### Not familiar with the Bank reconciliation Statement. We did not ask a copy of the bank statement from the bank.
### Not familiar with the bank reconciliation process.
### Not familair with the process.
### The coop has one bank account.
### The accounting system is done manually.

### Due to Typhoon Odette

### Some members are inactive
### Due to pandemic
### Undocumented guidelines (Verbal)

### Due to Typhoon Odette


### Due to pandemic

### Undocumented guidelines (Verbal)

### officers dont have time for training, 2022 officers are all done with mandatory training
### officers don't have time to attend training

### CIC system not ok

### Planning to amend this 2022.
### lack of fund
### Officers no time for training
### Officers no time for training

### not aware
### most committee members are senior
### Not available during inspection.

### Some officers were not able to submit their Training Certificates.
### Amendment not processed due to pandemic

### Due to fast decision of transfer
### Non-operational
### Education Committee only depends on the seminars/trainings given by CUMC and CDA
### Was not able to fully implement due to pandemic.
### Non-conduct of strat plan
### Continuous Capital Build up

### Only based on the trainings given by CUMC
### On process of GAD Committee's capacity building
### With plan but not documented
### Unknowingly it needs to be formulated

### Have not decided yet on what type of units to be acquired

### Not aware of the provisions on minimum capital required
### Come up with the form recently. Will accomplish the form.
### Unaware
### newly-registered still in the process of formulating
### officers have the willingness to comply with MC 2015-09 but put on hold due to pandemic

### lack of sufficient trainings on how to prepare
### Lack of orientation on the allocation of Statutory Funds

### overlooked

### No AFS yet to be posted
### Still on process, submitted requirements to the BIR

### Not aware
### to be discussed
### aware bu not given priority
### to be included in the next agenda

### to be discussed in the next meeting

### Did not get the services of and external auditor
### unaware
### lack of funds
### discussed but not included in the Development Plan

### on process
### have not decided yet on what type of units to be acquired

### Not yet computed.
### Incomplete members' information. Will update.
### Overlook the date of expiration.
### Unaware of the new form.

### Unaware of the format. To benchmark.
### For reconciliation.
### Lacks time to update

### Due to to the restrictions of the pandemic
### Unfamiliar of the laws particularly on the computation of average share month
### Lacks time to update
### Unaware of the laws on requirement of notice for GA meeting

### Not given the priority
### Unaware of the laws relative to approval of development plans

### On process to fully implement GAD Mainstreaming

### GAD Committee in already crafting GAD education and training program
### GAD Committee is on the process of implementing GAD support systems and services
### GAD Committee is on the process of formulating GAD Education and Training program
### GAD Committee is on the process of implementing GAD support systems and services
### On process of implementing GAD Mainstreaming

### GAD Committee is on the process of formulating GAD Education and Training program
### GAD Committee is on the process of formulating GAD Support Systems and Services.

### No share and transfer book maintained by the coop secretary
### Coope secretary has not issued share capital certificates to members fully paid subscriptions
### Election committee officers are inactive
### Non-conduct of 2021 GA meeting due to pandemic.

### Non-issuance due to pandemic
### This is noted.

### No internet connectivity
### For computation.

### for submission
### For verification

### Was not able to remit due to pandemic
### On process application
### No registry book of members maintained

### No recruitment of new members due to pandemic
### The cooperative availed the regulatory relief to cancell general assembly in 2021
### The cooperative has no registry book of members
### The education committee is inactive

### No affiliation yet to any federation or union
### GAD committee is inactive
### GAD Committee inactive
### The officers are not aware

### The coop officers are unaware
### Coop officers not aware

### No Dosri accounts maintained by the bookkee
### The coop has not yet registered with SSS, Pag-ibig and Philhealth.
### Newly created committee in the by-laws.
### Not aware of this cash management policy.
### Failed to inquire at SSS, Pag-ibig and Philhealth.

### Will comply.

### Stopped issuing since the pandemic.
### To include in the CASA
### The provisions was overlooked by the cooperative

### Practiced verbally but not documented
### Due to pandemic

### Resignation of Compliance Officer
### Need to amend the By-Laws

### Due to Typhoon Seniang
### Aware but they expect that their Financial assets are enough to suffice the said funding.
### on process
### LGU will not allow
### for future amendment

### no format
### no invitations for training
### just followed the sample
### no trainings conducted here in Arakan

### no bulleting board
### not enough income
### no enough funds

### no knowledge
### lack of funds

### not affiliated yet
### not aware

### practiced but no written policy
### used for operation

### with plan but not comprehensive
### mahirap i compute
### no funds
### No review since pandemic
### due crisis

### unfunded CTEF used in the business operation
### Used as additional capitalization on business operation
### No manager to supervise and mgt the day to day operation of the cooperative
### no manager yet
### No manager yet

### inactive audit committee
### need more training and committed officers
### Coop officers need to undergo more trainings/updates & information

### no meeting was conducted due to pandemic
### no planning held due to pandemic
### due to pandemic

### inactive officers due restrictions on the pandemic
### no management assigned on lending

### Our computer program can not generate data on preferred share for associate members. In the program is only the common share.
### no share & transfer book but keep duplicate copies of the certificates.
### One of the members of the ACOM died & not yet replaced.
### No member is willing to be appointed as member of the GAD committee.

### Conflict of schedule as teachers.
### The percentage allocation stipulated in the by-laws was not reviewed.
### Minor error in the charging of accounts & recording in the books of accounts.
### No non-member patron asked for their patronage refund.
### No claims from non-member patron.

### Lacking information from the members' profile.
### No membership registry book but keep a duplicate copy of the share capital certificates.
### The BODs & other concerned officers need training/orientation on GAD particularly the MC 2013-22.
### Members are not willing to become member of the GAD committee.
### Coop officers need training/orientation the MC 2013-22.
### Not yet formulated GAD related policies.
### The coop has not yet formulated policies on GAD support systems & services.
### Due to the onset of pandemic for CY 2021 & low internet signal thus prevented the participation of officers to virtual trainings.
### Not familiar with the provision of the coop code.

### No clims from non-member patron.
### No claims from the non-member patrons.
### There's a fund for deposit but not yet deposit to the bank.
### There's available fund for the statutory reserves but not yet deposited to the specific account to fully fund the statutory reserves.
### no format
### no invitation received
### no knowledge on how to compute

### for follow up
### no time
### due to pandemic
### no meeting since the banana industry crisis increases
### unfunded CETF
### unfunded net losses for two years

### unfunded utilized in the business operation
### unfunded
### unfunded used in the operation

### no knowledge
### some of the officers are still employees of Marsman.
### Unaware on the provision

### unaware of the provisions
### working out still unfinish

### no bulletin board yet installed
### due to pandemic
### still looking for affiliation on fed/union
### unaware officers

### used in the business operation
### noted and agreed to comply
### no permanent secretary

### no permanent management of the cooperative

### no permanent personnel in the office and no bulletin board in the cooperative
### no regular audit conducted
### The management has no policy

### crisis in banana industry
### coop focus on the business operation
### unfunded
### officers focus on business operation

### no permanent secreatary
### no regular secretary appointed
### unfunded used in the business operation

### un knowledgeable officers on the matter
### no officers will act and the cooperative has no daily personnel on duty
### no officer led in the internal control of the cooperative

### no officer led the internal control of the cooperative
### no permanent hired manager

### Recommend to have a
### unfunded and not acted due busy schedule

### no budget and the officer has no plan yet
### Non members patron are provided in the bylaws for cooperative compliance
### unfunded
### no planning yet from the GAD committee
### not knowledgeable in accounting most of the ARB officers
### no regular secretary acted

### no regular secretary and officer acted
### Financial constraint of the members during pandemic

### The coop has minimal amount of CDF. Need to accumulate fund so that the programs has an impact.
### The cooperative is non-operational last 2020 due to pandemic
### still on going the update.
### On going making policy and guidelines on the issuance of said certificates
### unfunded
### need bulletin board yet installed
### officer amenable and committed to formulate CASA
### the coop still waiting for coming General Assembly

### on going complying
### unfunded CETF

### insufficient capitalization
### need trainings for the committee members

### unaware of officers

### working out
### unaware officer
### due to pandemic

### due to pandemic

### no officers assigned to do the work
### treasurer agreed suggested to have BOD resolution or policy on cash advised for guidance.
### due to pandemic
### still working the process of filling up

### still working out for the policy
### in active members
### mostly of the coop officers are senior citizens

### still set the GA meeting for approval

### unfunded
### for the two year still unreconcilable registry
### unfunded CETF used in the operation of the cooperative
### inactive committee

### unfunded CETF
### committee to re orient

### mostly of the board are senior citizens due pandemic they re restricted in the barangay to go out and no internet available
### unware officers

### in active officers
### waiting for schedule

### just followed the sample
### waiting for the schedule
### no sample
### use in operation

### we are not affiliated
### not aware
### incharge is busy

### not aware

### busy
### Already approved by GA, will include in the next amendment.
### Un-aware

### Un-intentional
### No written policy but with activities
### No written policy but with activities

### Based only on By-Laws.
### Based only on By-Laws

### No establish plan but 100% participative.
### officers are not aware that there is no allocation of preferred shares on AC
### Officers not aware of CDF

### On-going transition
### The officers are not aware that the ACBL are not in conformity with 9520, the officers are newly elected
### unfunded used as addtional capitalization

### unfunded used capitalization business operation

### unfunded used as additional capitalization on operation
### more trainings
### on process amendment
### no sample
### incharge is so busy
### waiting for the invitation
### not aware
### no format
### used for operation

### the officers are not aware on the 2nd provsion of allocation of ISCPR
### officers are not aware of the CETF should be remitted

### officers not aware of the utilization of CDF

### no knowledge
### not aware

### no sample
### no budget
### Un-aware
### Un-aware
### Un-aware
### Un-aware
### no format
### other officers are busy
### just followed the model election code
### not aware

### for operation

### no affiliation
### not practiced

### not formalize

### Un-aware
### Un-aware
### no general assembly held last year due to pandemic

### not yet done according to the secretary due busy scheduled
### not yet done according to the secretary due busy schedule
### most of members been financial constraint during pandemic
### waiting the General Assembly for approval
### waiting the GA for approval

### used as additional capitalization
### unfunded used in business operation
### no committed yet due pandemic

### unfunded CETF
### need committee awareness in GE orientation

### No written yet but the officer committed to comply the CASA
### agreed by the management
### agreed by the management and committed to comply

### busy officers
### uses in the business operation unfunded

### unware officers
### unaware officer

### no general assembly held last year due to pandemic
### not yet done according to the secretary due busy scheduled
### not yet done according to the secretary due busy schedule
### most of members been financial constraint during pandemic
### waiting the General Assembly for approval

### waiting the GA for approval
### used as additional capitalization

### unfunded used in business operation

### no committed yet due pandemic
### unfunded CETF
### need committee awareness in GE orientation

### agreed by the management
### agreed by the management and committed to comply
### busy officers
### uses in the business operation unfunded

### unware officers
### unaware officer

### no meeting of idea on these from the officers
### busy officers

### no funds allocation for the innovation it was used as additional capitalization
### no funds allocation for the innovation it was used as additional capitalization
### due to pandemic no general assembly was held for approval
### unaware officer

### secretary not updated on the regulatory relief and no GA conducted last 2021
### no format
### no invitation yet

### not aware
### no knowledge
### no knowledge how to compute
### mislooked
### no sample
### for operation

### no invitation
### no general assembly 2021

### unfunded
### secretary is busy
### due pandemic

### unaware
### busy scheduled of officers

### With proposed amendment approved by the GA and for submission to CDA.
### There is an on-going amendment on the capitalization of the cooperative so that subscribed shares can also be increased.
### Subscription Agreement will be signed by the members after approval by CDA of the proposed amendment on capitalization of the coop.
### The cooperative has list of CASA but Adjusting and Correcting Entries not yet included in the list
### The cooperative is using steel cabinet only with safely lock because all collections are deposited directly to the bank. The only cash on hand is the petty cash fund.
### The cooperative is using steel cabinet in lieu of the vault for the meantime that the cooperative has no vault.
### The cooperative was not able to include the signatory in the list of CASA.
### The cooperative has signatories in the disbursement vouchers but it was not included in the list of casa.
### lack of willing members

### beneficiary to be determined
### pandemic
### BOD overlooked that there is a need to implement graduation for associate member.
### The cooperative is on the process of preparation of the subscription agreement.

### The cooperative is on the process o preparation of share certificates for issuance to members.
### The cooperative is implementing voluntary CBU.
### Two of the BOD members just resigned from the cooperative.
### In-active members of the election committee.
### In-active members Audit committee.

### In-active members of the Ethics committee.
### In-active members of the mediation committee.

### Not discussed by the BODs.
### Not tackled by the Election Committee.

### The cooperative has plans to invite speaker and conduct and in-house training.
### For implementation of the coop.
### Not tackled by the BODs.

### Lack of awareness on Gender and Development.
### Not discussed by the BODs.

### Lack of awareness on GAD
### Lack of awareness on GAD.
### Lack of time to formulate policies.
### With signatories but not included in CASA.

### lack of members
### With signatories in checks but it was not included in the list of CASA.
### Coop not aware that signatories on the withdrawal transactions be included in CASA.
### The cooperative is not aware that it should be included in the CASA.
### no format
### not aware
### mislooked
### fed is not collecting CETF

### not in practice
### no aware
### no knowledge
### no format
### not aware

### mislooked

### not in practice

### no aware
### no knowledge
### no format
### not aware
### mislooked

### not in practice
### no aware
### no knowledge
### lack of fund

### The provision was overlooked by the officers
### On process of opening an account

### Not aware that trainings undertaken by the officers in their respective primary cooperatives can be used for the cooperative bank's compliance to mandatory training
### Not aware that trainings undertaken by the officers in their respective primary cooperatives can be used for the cooperative bank's compliance to mandatory training
### As per practice of the BODs, they appoint members of the different committees from among themselves.
### Member of different committees come from the board of directors



### lack of members

### Because the members of the different committees are also the members of the board of directors
### not aware

### other officers are busy
### waiting for an invitation

### no format

### no format
### not affiliated
### not aware

### in one account only
### The cooperative is non-operational last 2020 due to pandemic

### Cooperative is non=operational for 2020 due to pandemic
### Officers were not able to attend online trainings because of no technical know how and no internet connection
### Cooperative has list of members only
### Not able to submit due to pandemic

### Not able to create due to pandemic
### cooperative is non-operational for 2020 due to pandemic
### They are following the BSP rulings

### Art. VIII Section 3 of the By-Laws, Special Committee. The BODs may create such othe rcommittees for the efficient operation fo the Cooperative Bank, which shall consist of 3 regular members elected by the BODs among themselves...
### For discussion with the Board

### other purposes were not implemented because of lack of personnel or lack of knowledge
### no time
### for entry

### not aware
### practiced buy no paper or bankrecon prepared

### no time
### for entry

### not aware
### no time
### for entry

### not aware

### no time
### for entry
### not aware
9

### no time
### for entry

### not aware

### no format
### waiting for the schedule of training

### no sample
### no smple form

### no sample form

### no sample
### not aware
### not yet ready

### no format

### no sample
### no smple form
### no sample form

### no sample
### not aware
### not yet ready

### Not aware of the prescribed minimum requirement
### Due to individual operators, not all are cooperative

### Not all members are interested
### Not all members are cooperative

### Books of minutes are consolidated in a logbook
### Office for renovation

### Coop is not yet operational
### Not aware that this is mandatory
### Not yet operational

### Understaff
### Not aware of CASA
### Understaff
### Not yet operational

### Not yet operational, understaff
### Due to bank restriction in the requirements (RRP)

### Bank requires RRP from LTFRB
### Missed to include in the initial submission of By-Laws
### Conflict of schedule.
### Un-intentional
### No written policy but with activities.
### Based only on By-Laws.


### Series of meeting to conduct with the GA.

### for convenience
### ruined already

### not strictly implemented
### Un-aware
### Un-aware
### Un-aware
### Un-aware
### Un-aware
### busy

### no computation
### not aware
### overlooked
### no format

### not affiliated to fed/union

### just following the bank.s policy
### Un-aware
### Un-aware
### For consideration in the next few years
### Approved by the GA , documentary requirements to be submitted to the Authority

### waiting for the approval of the amendment to change address
### lack of space
### lack of space

### Old members not active to complete the minimum capital requirement.

### an aware the Memorandum
### no GAD Comm
### still on the process of complying the findings

### Documents on process.
### Not familiar with the requirements of the MC 2013-04. The coop has no copy of the said MC.
### Not familiar with the requirements of MC 2013-02. The coop has no copy of the said MC.
### The officers of the coop are willing to undergo the trainings but no time due to the busy work schedules as employees of BOHECO II.
### Not familiar with the provision of Art. 86 of RA 9520.

### PMES were not conducted to the busy work schedules of the EDCOM as employees of BOHECO II.
### Forgot to renew due to lockdowns caused by the pandemic.
### Not implemented due to the busy work schedules as employees of BOHECO II.
### No active Federation in the area.
### Not familiar with the requirements of the MC 2013-22. Coops officers need an Orientation onn the MC 2013-22.
### A staff from the management was appointed as member of the GAD Committee.
### Not familiar with the Guidelines on GAD Mainstreaming.
### Not familiar with the Guidelines on GAD Mainstreaming.

### The coop has a time deposit but not specifically allocated for the Mandatory Reserves.
### PMES were not conducted due to the busy work schedules of the EDCOM as employees of BOHECO II.
### Has set policies on the acceptance of regular members.
### Has set policies not in accordance with the AC/BL.

### Information from the share capital certificate is written in the individual passbook..
### If the training requirements is included in the election rules, only few members will qualify to become officers of the coop.
### Some coop officers are in their old age & not interested to attend trainings.
### Did not review the by-laws before making the FS.
### Did not review the by-laws before allocating the statutory funds.
### Applicants for new members already attended PMES at BDMPC.
### Limited access to training providers. The EDCOM has no module for the conduct of PMES to members.
### Not yet affiliated to a Federation of Cooperative.

### Coop officers need an Orientation on the Guidelines of GAD Mainstreaming (MC 2013-22)
### Not familiar with the requirements of the MC 2013-22.
### Not familiar with the requirements of the MC 2013-22

### Not aware with the rules.
### To allocate budget for the acquisition of computer unit & internet connection.
### Not familiar with the CISA Law.
### Not all associate members can pay the minimum amount of subscription for regular members.
### The coop office space is located inside the PCA Office.
### Not familiar with the requirements of the MC 2013-04. The coop has no copy with the said MC.
### Share capital certificates not yet issued to members.
### Limited access of the training providers.
### Expenses were charged to outright expense.

### No non-member patron claim their patronage refund.

### The EDCOM failed to follow the requirements of the Art. 10 of RA 9520.
### Forgot to renew the surety bond.
### Not familiar with the requirements of the MC. The coop hs no copy of the said MC.
### Lack policies for implementation.
### Membership to a Federation not yet approved by the General Assembly.
### The coop is not familiar with the requirements of the MC 2013-22. The coop has no copy of the said MC.
### Proposed amendments are not yet approved by the GA.
### Not yet provided in the coop by-laws.

### Not aware of the rules.
### No copy of the guidelines.

### Not yet complied with the registration requirements of the CDA CBMIS.
### no enough fund to establish office
### Amendments already prepared but not yet approved by the GA.
### Limited access of Training Providers.
### Waiting for the Bohol of Federation of Cooperatives to be registered so that our coop will become a member of the said Federation.
### Not very familiar with the guidelines on GAD Mainstreaming. The coop officers need an Orientation on the MC 2013-22.
### Amendments are already prepared but not yet approved by the GA.
### Waiting for the approval of the General Assembly.

### Waiting for the approval of the GA on the amendments of the coop by-laws.
### Not familiar with the rules.
### Not aware that the business understaking is not within the provision of ACBL.
### The cooperative has signatories on loans approval but coop is not aware that they should assign a CASA and include it in the list.

### The cooperative is not aware that they should come up with policy regarding cash advances.
### Lack of awareness.
### It was destroyed by typhoon.
### Lack of awareness on CISA.
### Coop use cash box only.

### No policy on dual control since coop has no vault for the meantime.
### Funds used in the construction of coop building.

### Lack of of awareness on the part of the coop that there should be a written policy on cash limit under teller/treasurer's custody.
### The cooperative is not aware that there is a need for policy on Surprise cash count.
### Treasurer handles minimal amount of cash. The usual is the petty cash fund.
### Reporting to the office of officers and members are not on a regular basis.
### Most members are in-active since pandemic.

### Coop is in-active since 2020.
### The cooperative is inactive for the past two years.

### The cooperative is in-active for the past two years.
### The cooperative will request regulatory relief for 2021 GA will request regulatory relief.
### The cooperative is in-active for the past two years.
### Increase in capitalization is included in the amendment.
### Lacks orientation on GAD

### No orientation on GAD
### No orientation on GAD.

### On-going encouragement for non-members to be a member of the cooperative
### On-going adjustment.
### On going preparation for the conduct of mandatory trainings for the remaining officers.
### On going preparation of program and policy

### lack of members
### lack of members
### lack of members

### practice only, not fully aware of the need to enforce written agreement for additional subscription
### For consideration of the board

### misconception on
### no teller
### No regular employees in the cooperative
### No coop employees

### Looking for Union/Federation
### Not yet adopting
### not aware

### Coop is not aware that there should be a written policy.
### The cooperative is using cash box only.

### Coop officers and members are employees of LGU which also have GAD programs.
### The coop is not aware that there should be CASA on contracts, MOU/MOA
### Not aware that cash limit under tellers custody must be in a policy.
### No associate member
### None transfer of share

### Not yet adopting the truth in lending act.
### inclusive to teachers and employees.
### Forgot to update registry of membership

### Forgot to renew
### No coop employee

### Not yet a member
### no programs for GAD

### only one bank account
### very expensive

### Forgot to renew



### very expensive
### Forgot to renew


### very expensive

### Still in the process of imposing/creating alternative source of income in accordance with the ACBL
### Issuance of Share Capital Certificates is labor-intensive and is costly
### For amendment
### The Election Rules Guidelines is still under draft.

### The Election Rules Guidelines is still under draft.
### In the possession of the coop's Secretary.
### already stop

### due to financial constraint

### due to no engagement with affiliated federation
### due to financial constraint
### Limited access to training providers.

### Not familiar with the MC 2013-22. The coop has no copy of the said MC
### To be discussed during Board meeting.
### To be discussed during Board meeting.

### To be discussed by the BODs & to be approved by the GA.
### Did not refer to the requirements of the MC 2017-03.
### Share capital certificates are not yet issued to members.
### Not familiar with the MC 2013-04. The coop has no copy of the said MC.
### If the mandatory training requirements for the officers were included in the election rules only few will qualify to become officers of the coop.
### Limited CETF & limited access to training providers.
### No copy of the said MC as reference.
### No PMES module to be used as reference.

### Forgot to renew.
### No available coop code for sale at the bookstore.
### Not familiar with the requirements of Art. 52 of RA 9520. The coop has no copy of the coop code (RA 9520).
### The coop has no copy of the said MC.
### Not all committees perform their functions. The committees have no regular meetings.
### Share & transfer book is not yet maintain because the coop has not yet issued share capital certificates.to members. Policy on the issuance of the share certificates is not
### Limited access to training providers to conduct the mandatory training for officers & the EDCOM has no PMES module prepared.
### Waiting to the approval of the propose Bohol Federation of Transport Cooperative where the coop is a member.
### All coop officers should undergo Orientation on the Guidelines of GAD Mainstreaming (MC 2013-22).
### Not familiar with the MC 2013-22.
### To be included in the strategic planning.

### No planning yet.
### Limited funds due to limited operations caused by the pandemic.

### Limited CDF funds.
### No plans yet due to limited CDF funds.
### CDF not yet utilize because the funds is not yet enough.
### No budget available due to limited transport operation caused by the pandemic.
### Application for loans for the acquisition of units are still on process.
### Internal policies not yet formulated.
### Waiting of the approval of the registration of the proposed Bohol Federation of Transport Cooperatives in which the coop is a member.
### Planning is yet to be done.
### The share & transfer book is not yet prepared because the share capital certificates are not yet issued to members.
### The registration of the proposed Bohol Federation of Transport Cooperative is not yet approved.
### Coops officers are yet to undergo Orientation on the MC 2013-22

### Planning is yet to be done.

### Limited funds available.
### Limited CDF.
### Conducted unused supplies but not monthly/or quarterly.
### No General Assembly meeting conducted yet to amend ACBL due to pandemic
### Increase in capitalization is not yet amended
### Busy at work
### Not yet tackled by BODs

### Not updated due to busy schedule of officer
### Members of the coop as employees of COMELEC are busy on preparation for election
### Since the amount of IOSC and PR is minimal they decided to plow back in addition to their CBU
### Will amend ACBL first and then process requirements for CTE
### Waiting for registration of proposed Union in Albay
### Files are not available during inspection.

### Yearly updating so some information not included.
### Cannot be sustain yet but still working on it.

### Fund was used in the operation of the cooperative instead of having additional borrowing from banks.
### Unaware of the format and content. To benchmark.

### Some funds were used in the operation of the cooperative instead of additional borrowing from banks.

### CDF was utilized but not planned.
### Unaware how to update the book.

### No transfer of share.
### No policy formulated.


### No designation from BODfrom the officers
### Micro coops
### The cooperative observe the internal arrangement the initial capital of 2,000.00
### Due to voluminous work, forgot to update.

### This coop was registered after September 1, 2020
### Looking for a form
### No transfer of share.

### New coop
### No trainings during pandemic

### Looking for a form. New coop
### Looking for Union or federation

### The coop has social activities but not included in the Annual Plan and Budget.
### Has transferred to a new office and has not put-up a new signage.
### Coop is only given space by the Provincial Agriculture
### Coop was not able to conduct GA since 2019

### Coop was not able to conduct GA since 2019
### Have not yet conducted GA.

### Has consumer but income did not reflect on the Audited Financial Statement
### Failure to reflect income from consumer operation in the AFS
### No GAD Committee since coop was not able to conduct GA since 2019
### Due to conflict of contract and land dispute.

### The articles of cooperative failed to amend by the cooperative
### Due to expired CTE
### Issuance of Share Capital Certificates was made before but it was not properly turned over by the previous staff when she resigned
### Income from consumer operations did not reflect in the coop's Audited Financial Statement
### There was already an amendment submitted but was returned due to some deficiencies for compliance
### Already included in their draft amendment for re-submission to the Authority
### Increase in capitalization already included in the proposed amendment. Amendment for re-submission for further evaluation and approval
### Election Rules and Guidelines was misplaced and is not available during inspection
### Increase in capitalization already included in the proposed amendment. Amendment for re-submission for further evaluation and approval
### Election Rules and Guidelines was misplaced and is not available during inspection
### Need to double check with NEORUNCO since coop made double payment for CETF in the previous years
### Not aware

### Record of sales to non members were summed up
### Unaware
### Officers unaware of the ruling.
### System problems encountered
### overlook
### Some cash are being used in business operation
### Forms are not yet institutionalized.
### Coop has no own office space and is only holding office at the Provincial Agriculture Office
### Not operation since 2020 due to pandemic
### Paid-up capital was not actually collected.

### No AFS at the time of inspection
### Newly registered coop, has no chosed union/federation yet.
### Distribution/allocation of Net Surplus for amendments
### Allocation of Statutory Funds still for amendments

### Requirements for CTE still need to be comply
### For processing. Requirements for CTE still needs to comply
### Already procured certificate, but not yet filled-up.
### due to pandemic and most of the audit committee are senior citizens.
### due to land disputes

### due to existing disputes of contract.
### The officers are not aware that the per diem must be approved by the general assembly and must have a GA resolution.
### New cooperative and not yet aware of the form
### Non-operational

### New cooperative so some officers are not able to attend mandatory trainings
### Unwilling to run on the said position
### Only electronic copy

### Due to pandemic

### Unavailability of AFS
### Non-operational

### No funds available
### The coop rely on the updated passbook.

### Need to revisit

### Due to pandemic

### New coop and still completing all their documents and records
### New cooperative and still on process of application

### not aware
### dont have enough fund
### Not aware

### Cooperative is new and officers are still learning

### Due to pandemic
### The newly elected officials have no trainings yet.

### CTE is still on process
### On-going preparation (amendment)
### Need Revision

### Due to Pandemic
### Inactive GAD committee members.

### Due to Pandemic

### Due to pandemic
### not aware

### Not aware
### Due to Pandemic

### Due to pandemic

### Membership with PCCFF
### On-going preparation (amendment)
### Misplaced
### Not aware
### on process
### not aware
### waiting for the training sked

### most of them are busy in their work.
### not reflected in the afs

### not aware
### mislookedby the incharge
### Was not able to include in their ACBL

### Some were not able to pay due to pandemic
### on process
### not aware
### waiting for the training sked
### most of them are busy in their work.
### not reflected in the afs

### not aware
### mislookedby the incharge

### for approval of the bod

### not affiliated to union/fed
### not aware

### practiced but no policy on this
### only in the system

### only te merchandise
### additional capital
### not aware

### No access of training during the pandemic.
### Did not conduct GA meeting due to restrictions during the pandemic.
### The education committee did not formulate education program.
### Newly appointed.
### The coop has no records as to who among the original members have actually paid the paid up share stated in the Articles of Cooperation. They did not collect CBU also from the new members.
### Wrong allocation for CETF.

### Unaware that the coop need to formulate social development plan.
### Due to pandemic
### Included in the on-going amendment
### Due to pandemic

### Not fully observed by the coop.
### Not fully aware

### c/o Secretary
### No issuance due to pandemic

### Due to pandemic


### Not fully aware
### c/o Secretary

### No meetings for the last two years
### on process
### Lack of trainings
### lack of orientations and resources
### satisfied with passbook

### lack of trainings
### unaware
### Due to pandemic


### Not fully aware
### c/o Secretary


### Due to pandemic

### Not fully aware
### c/o Secretary

### Due to pandemic

### Not fully aware
### c/o Secretary

### Un-aware
### Coop is still adjusting on diminishing computation
### Coop is still adjusting

### The Coop is still adjusting to the application/implementation of diminishing balance computation with its loans transactions
### Aware but overlooked

### included in the Aging of Loans Receivable
### Most Officers were senior and they are afraid to venture on other business
### Will include in the next amendment.
### Newly appointed GAD Committee.
### Not observed

### Not using the form
### Not immediately taken care of.

### nobody wants to take the Committee
### No trainings
### No secretary
### No programs
### Net loss
### Nobody wants to take the responsibility
### No one is interested

### No policy
### Working on the policy

### No GA approval
### No policy

### Working o the policy
### No approved programs
### Coop is still adjusting

### Net loss
### unaware
### unaware that 50% CETF shall be remitted to affiliated union

### lack of funds to purchase vault
### practiced but no written policyno written poli

### aware but does not know how to craft

### lack of funds
### For implementation

### Signage is posted but incomplete information.
### CoC on process
### Need CoC for the application.

### Will include in the amendment
### The Board of Director mislook the 10% limitation

### Coop has no orientation on CISA
### limited number of qualified members
### no election committee yet to craft

### The unavailability of the AFS, also the most of the BODs were busy with their office works.
### Overlooked
### unaware
### Discussed and planned, to be scheduled
### discussed and planned, to be scheduled

### discussed and planned
### in actual practice

### discussed and planned, to be scheduled
### discussed and planned

### in actual practice
### No preferred share

### Not observed
### No preferred share

### They thought that Treasurer, Chairman and the Vice-Chairman are the only Accountable Officers to be bonded.
### Other Coop officers are based in the different district offices so seldom to go to the Regional Office for that purpose.
### The coop has incurred net loss for the past 3 years and has no business transaction.
### No policy
### With technical trial
### The cooperative do not have this education program that are implemented.
### Amendment to purposes already approved by the GA.
### The cooperative has already conducted GAD Training.
### The cooperative is on the process of developing its GAD mainstreaming.
### Tried to comply but CIC system is not doing good


### Not Aware it should be included in the policy
### Not Aware it should be included in the policy
### Using straight line method

### Need further information about CISA
### the coop on process on putting up a bulletin board where they can post FS and other coop updates
### CISA compliance on going. One of the concerns of the coop is the amount to be paid.
### The cooperative to re-visit Coop By-Laws Article V, Section 17.
### The cooperative has not implemented its GAD Program
### Limited time
10
### No separate records for DOSRI being monitored.
### The Cooperative bank incurred net loss due to recommendation of BSP to recognize allowance for probable losses
### Not a member of a federation.

### No experience of having staled / lost checks
### No available staff to monitor implementation.

### Accepts savings from minors provided that Parents/guardians are members of the cooperative.
### Noted.
### Some members don't have enough time to attend mandatory trainings.
### The cooperative considers the allocation of patronage refund which is not less than 30% of the net surplus.
### Need to capacitate the GAD Committee

### practice but not documented.
### Practice but not documented

### The Board has already included on their meeting and is currently studying the process.
### Need refresher on RA 9510

### not yet finished
### not yet formulated
### The coop has not yet formulated policy in the issuance of share capital certificate.
### not yet approved

### lack of time
### Shortage of of Human Resource

### remitted but not the 100% of the total accumulated CETF (APEX).
### no idea that it is required

### There is shortage of of Human Resource to start the other coop business.
### The shares issued to associate members were lumped in the common share as presented in the AFS.
### Was not able to buy share & transfer book.

### Busy officers. Conflict schedules with their teaching profession.
### For review the services given by the federation .
### 97% funded.

### The cooperative was not able to start other business undertaking due to theShortage of Human Resources
### The cooperative was not able to start other business undertakings due to shortage of human resources.
### The cooperative moved to its new temporary address because the new management of public market revoked the space provided for the cooperative
### No CETF, deficit for 2021

### Neglected by the management.
### The coop's manager is the only employee of the coop.

### Overlooked by the management
### overlooked by the mgt.
### overlooked by the management
### Overlooked by the mgt.

### Due to pandemic, no GA meeting held.
### Due to pandemic, no GA meeting was conducted to approe the proposed amendment.
### Amendments to increase capital already approved by the GA, documentation for registration with CDA still on process.
### Not Pursue the amendment due to Pandemic.
### No CASA
### Plan out for the Financial Assistance to deserving students, funds will be utilized this coming School year CY 2022
### No CASA
### accordingly all loans are current
### Due to pandemic, approved amendments were not yet registered with CDA.
### Due to re-assignment of work of the former Secretary of the cooperative.
### not aware
### Due to lack of time or conflict of schedules.

### Due to change of work assignments.
### Unable to locate the GAD plans and programs.

### With board resolution/policy but without CASA policy.
### Unable to do the report but loans of officers and staff are properly monitored.
### Community development programs were approved by the BOD but no written Social Development Plan.
### Membership Recruitment was stopped due to pandemic
### Share and Transfer are found at thecoop's Accounting system
### no bank accounts intended for statutory funds

### Previous office was located in Pusok, Lapu-Lapu City but transferred to Pajo due to high payment of rent
### Lack of time to attend trainings especially virtual since members of the cooperatives are security guards
### on the process of renewal.
### No funds available.

### Due to pandemic, physical gatherings allowed.
### No available funds for remittance.

### GAD has not yet able to conduct planning activities.
### on the process of renewal.

### Due to pandemic, physical gatherings allowed.
### No available funds for remittance.
### GAD has not yet able to conduct planning activities.
### The ELECOM is not aware to keepa copy in the coop office.
### Aware of the Truth and Lending Act but still on the process of adjustment.
### not finish crop up policy
### GAD has not conducted any meeting.
### not aware of the need for GAD support systems and services.
### The cooperative concerned officers are busy with existing work/.
### Not aware.

### Not included in the approved Development Plan.
### due to pandemic, no physical gatherings.

### GAD has not conducted any meeting.
### not aware of the need for GAD support systems and services.
### The cooperative concerned officers are busy with existing work/.
### Not aware.

### Not included in the approved Development Plan.
### due to pandemic, no physical gatherings.

### Waiting for conduct of GA this 2022.
### No utilization, no gatherings due to pandemic.

### Failure in formulating Core Values in the coop
### No utlization due to no gatherings caused by pandemic.

### No formulation of Lending Policy
### Availed the regulatory relief

### The BOD was not able to appoint due to pandemic
### Unavailability of the Elecom to review the policy
### To coordinate with the External Auditor

### Unavailability of all the officers
### Under Study.

### Cooperative has incurred net losses
### Will coordinate with the external auditor
### NFA stop operation due to pandemic
### for GA approval

### unaware
### lax on the implementation of the policy
### Transferred of office from Pusok, Lapu-Lapu to Pajo, Lapu-Lapu due to high cost of renting in previous office
### Transferred office from Pusok, Lapu-Lapu to Pajo, Lapu-Lapu due to high cost of rental in previous office
### Transferred of office from Pusok, Lapu-Lapu to Pajo, Lapu-Lapu City due to high cost of office rental
### Unaware of the requirements to be submitted in the availment of Regulatory Relief
### Coop officers has not chosen any fed/union to affilate with and remit its CETF
### Books of Accounts not updated
### Not using the diminishing balance method

### Due to pandemic, no physical gathering for trainings.
### Not aware of the social development plan of the LGU.

### due to pandemic and coop operations incurred Net Losses.
### Due to incomplete requirements and still complying the documents for registration.
### some officers cannot attend webinars due to internet problem. Cannot attend face to face due to pandemic
### person in-charge is on-leave
### lack of information

### no fund for the program
### destroyed
### change of secretary

### limited incoming members
### lack of personnel to do the job
### expired and not renewed because of limited movement due to pandemic
### bulletin board was destroyed

### lack or resources
### lack of resources

### unaware
### Education committee not aware of their duties

### Requirements under MC 2013-04 were not implemented.

### The BODs have not formulated a policy on the issuance of share capital certificates
### Prpoposed amendments to be presented to & approved by the GA.approved by the GA.
### If the mandatory training requirements for the officers be included in the election guidelines, only few will qualify to become officers because only few officers of the coop have undergone the mandatory trainings.
### Limited access to training providers. Lack of technology to be used for the virtual training.
### No separate record for the sales of members & non-members.

### No claims from non-member patrons.
### The EDCOM has no PMES modules to be used.

### Limited access to training providers. No trainin materials to be used by the EdCom in conducting the PMES.
### Waiting for the approval of the registration of the Bohol Federation of Cooperatives.
### Coop officers were not able to attend the orientation of the MC 2013-22.
### Amendments are yet to be prepared & to be approved by the GA.

### Amendments are yet to be prepared & to be approved by the GA
### No separate schedule of sales for non-members.

### Mandatory reserves are also utilized for operating capital.
### Not familiar with the requirements of the CISA law.
### Amendments are yet to be prepared & to be approved by the GA.
### fast turn over of members
### BOD will appoint aftr the conduct of GA meeting this year

### Fast turn over of membership
### Fast turn over of membership.

### adding new information to the operating system may cost additional fees to the developer
### policy revision is not yet finalize
### School canteen is not yet operating

### From losses, no budget for CDF yet
### Since the officers are not yet equipped with technical knowhow of coop operation, they are reluctant to accept additional members
### Un-aware
### Request for training on process.

### The first proposed increase on the ASC was 40 Million but it was halted since the paid up capital was already 36 million. The second proposed increase for the ASC was 60 million instead of the 40 million. On-going process of the amendments are being
### Un-aware
### No presented policy
### The cooperative just ignored the completion of the mandatory trainings for officers.
### The cooperative was not compliant on the trainings. We gave importance only to the GMC training.
### Conflict on schedule.

### Income as per Audited Financial Statement (AFS) is only Credit but coop is registered as Multipurpose
### Request for training is on process.
### No amendment was submitted yet for the increase of coop's capitalization
### Amendments were already presented to the General Assembly but submission of documents to the CDA was put on hold due to pandemic
### conflict of schedules and due to the pandemic
### Change of staff
### Partially funded.

### Un-aware

### Conflict on shedule
### unaware
### Not affiliated to any union or federation
### Unaware
### amendments are put on hold due to pandemic
### We are not aware of this kind of policy. We have not experienced this kind of situation.
### Un-aware
### 69% were utilized
### We have used the statutory funds in the business operations.

### Un-aware
### to be discussed
### due to pandemic
### unaware
### not interested

### Only the Reserve Fund was placed in a separate account
### Not included in the Devt Plan
### Unaware on the provisions.

### not accounted as other funds and deposit
### Un-aware
### Plan not implemented

### Straight computation
### Income as per Audited Financial Statement (AFS) is only Credit but coop was registered as Multipurpose
### Un-aware
### On going preparation of amendment.

### Un-aware
### Un-aware
### Un-aware
### No units owned
### Un-aware
### lack of time
### They did not continue the copra buying business due to typhoon Odette
### Was not able to conduct General Assembly due to pandemic
### The federation is not collecting the CETF.
### later implementation
### not practiced

### unaware
### unaware
### Federation does not remittance yet.

### Typo error in reflecting the number of BODs composition
### Coop forgot to update its signage.

### Has already amended the AC/BL. To process it with CDA.
### Has already amended the coop's AC/BL
### Has based on the board resolution.
### the coop has issued share capital certificates before.

### Has already amended the ACBL.
### busy schedules of officers
### Not aware of the ruling

### non aware
### GAD committee is not yet functional

### not aware
### busy sched. Volunteer workers only
### overlooked by the BOD
### Has transferred to a new office recently and is already planning to operate some of the allied businesses stated in the AC/BL.
### it is seldom discussed in a board meeting
### overlooked
### pandemic
### not aware

### for study by the board
### lack of volunteer staff
### For ratification.

### Did not update the coop's registry book.
### Has not formulated CASA for Adjusting and Correcting Entries
### CBU was not made mandatory to all members because members did not agree.
### Coop has no idea to formulate policy on replacement of outstanding/stale/lost checks.
### Not aware to include contacts and MOU/MOA in the CASA
### ongoing coordination with UPCM

### For consideration of the Board of Directors this semester
### practice only no written policy
### Only in practice, no written policy

### due to pandemic
### pandemic, changes may greatly affect the operation

### Waiting for a federation to be organized in Pangasinan.
### Not tackled to amend last General Assembly meeting
### Unwillingness of members to take responsibilities
### There are newly elected officers

### Coop officers were not able to encourage more members due to pandemic
### Signage was lost after renovation of COA Building
### For preparation of appointment of GAD Committee

### No activities conducted due to pandemic and coop incurred net loss
### Parents of pupils have not yet provided membership fee and share capital
### Due to obligations of officers at work
### Waiting for registration of Albay Coop Union where they want to affiliate
### Incorrect data in CAPR and there are more parents (as associate members) who opted to be members of coop than teachers as regular members
### No full time secretary to take charge of the document.
### Not familiar with the requirement
### On-process of correcting registration findings.

### overlooked because of limited work schedule during pandemic
### overlooked by the BOD

### overlooked by the mgt
### insufficient fund for the operation

### unaware of the need for monitoring of accounts
### pandemic
### Under study as this may greatly affect the income of the coop
### misplaced
### amendment is on process
### misconception on IRR Provision

### Employees were on work from home during the pandemic.
### No GA meeting in the previous year.
### No record from the Secretarty.

### No record from the Secretary.
### No recorde from the Secretary.

### Not aware that there must have an oath of office.
### No aware that there must have an oath of office.
### No Secretary's record.
### Nobody was assigned to conduct PMES.

### All staff and officers were on work from home during the pandemic.
### All staff and officers were on work from home during the pandemic.
### All officers and staff are volunteers

### All officers and staff are on voluntary status.
### All officers and staff are on voluntary status

### No approve education and training program of the coop.
### CETF is used in the business operation

### Not affiliated in a federation and/union.
### Did appoint members.

### No personnel who is in charge in cash accounts reconciliation.
### not given time/focus
### one on one not covered by attendance sheet

### overlook by the BODs
### not considered as significant

### some committees failure to document/no meetings
### lack of knowledge re process in affiliating/membership
### overlook since not yet encountered such scenario
### overlook/ to comply

### not given time focus/ being taken for compliance
### overlooked/ for compliance
### GAD committee is not active

### new to the coop
### not documented/ to put into policy

### For distribution.
### Copra buying stopped due to pandemic
### Coop's business is not yet fully operating due to pandemic
### The secretary is not aware about subscription agreement.

### The coop is not aware of share capital certificate.
### The secretary is unaware that there should be a registry of members.
### No officer is in-charge of the conduct of PMES
### No available registry of members book.

### Minutes of meetings were not encoded and approved. It was only written in a logbook
### No available share and transfer book.
### No policy on 13th month pay

### No policy on retirement fund
### The coop has focused on its business.

### For amendment
### Attending training has not been a priority of the coop.
### non-maintenance due to pandemic
### Was not able to attend due to pandemic

### Not able to attend due to pandemic
### not able to secure due to pandemic
### Not able to submit due to pandemic

### No Compliance officer
### noted
### On a deficit status
### On a deficit status

### No new members because of the pandemic
### Some business undertakings of the coop is not anymore earning
### Still working on the listing of members in the CLOA

### the coop had an idea for subscription agreement but the coop un aware the proper format or template
### the minutes was wash out during typhoon odette

### in complete data in the system
### some amount withdraw
### there was other funds allocated in the statutory funds
### the coop has no affiliated any federation / union

### the full out the amount for other purposes
### There are no existing federation in Pangasinan.
### There are no existing federation in Pangasinan.
### No books yet because no share and transfer books are available to purchase
### No books yet because no share and transfer books are available to purchase.
### Members have not fully paid their subscription.
### 2021 registered coop only, not all officers are aware of the mandatory training.
### Not aware of registry book because it is a newly registered coop.
### Not aware.
### Freelance bookkeeper

### Un-aware
### Not yet included in the amendment.

### Un-aware

### Not prioritized
### No turn-over
### Expired already
### No copy
### Used in the losses of 2018

### Un-aware

### Un-aware
### Un-aware
### Not yet affiliated
### On process
### Un-aware
### the paid up amount exceed the 10% of Subscribed capital

### the coop election procedures was based only in the bylaws
### due to current economic situation of members and financial status of the coop, implementation is put on hold,
### Un-aware
### Included in Systems Operating Procedures

### some officers were busy
### basic requirements were not completely included

### Un-aware
### Unintentional. Overlooked by the mgt.
### Overlooked since the cooperative is focused in complying with the 1st ruling.
### Un-aware
### No policy
### No enough fund to be use for deposits
### No approved annual development plan and budget
### No programs
### Un-aware
### Will look for a fed/union
### On process
### On process
### Un-aware
### On process
### On process

### Time Constraint
### Need to amend their By-Laws

### Only verbal guidelines

### Honest mistakes
### Need to present to GA

### No written documents
### No written policy
### The existing signage is already dilapidated

### Officers , not able to review the provision
### no affiliation of any federation / union

### lacking parts of AFS
### Due to availability of AFS

### Due to pandemic
### Time Constraint

### Only verbal agreements
### Distribution was not done due to pandemic
### On going process. delayed due to TIN

### Waiting for the registration of a federation in the area
### Formulated already but was not yet released, was not given the priority during the GA meeting
### the coop used strength line on computing loan interest
### Not aware that there should be approved CASA
### Not reviewed due to lack of time and conflict of schedules

### not prioritized.
### Officers were not able to attend mandatory trainings due to pandemic.
### Not aware that there should be separate policy on DOSRI Accounts
### Failure to appoint additional member of the MEDCON Committee
### Failure to appoint additional member of the GAD Committee

### Failure to secure Surety Bond
### Social Development Plan was not in line with the LGU plan but have the same thrusts.
### Due to pandemic, funds were saved.
### Allowance for Probable Losses on Loans will eat up revenues of the cooperative
### new reg temporarily holding office at the club house
### Negligence in the part of the external CPA

### Negligence in the part of the external CPA

### On-going processing of CTE
### new reg
### new reg
### newly reg coop

### No amendments to include provision of GAD
### Newly Reg
### Newly REg Coop
### Mostly of the officers are priests and have no time for the trainings
### Used as revolving capital
### No approved GAD Education and Training program.

### Responsible staff is not available at the time of inspection
### Failure to met the 50% increase target of membership

### Not enough budget/fund to hire a bookkeeper
### c/o Chairman

### Un-aware
### Utilized in business operation

### Has not given the priority during meetings
### Funds are used in the operation

### Not aware of the pertinent guidelines on social development plans
### Not aware that Co-op's social development plans should be in line with LGU's plans
### The amount is negligible
### Not yet appointed
### No approved policy
### No turnover
### No copy
### No appointed members

### Still finalizing
### The coop is located far away from venues of trainings. no signal also
### Un-aware
### No policy
### Used in the operation of the coop.
### No member has fully paid its subscription.

### No members want to be appointed.
### No members want to be appointed.
### Un-aware
### No policy
### No utilization
### Face to face meetings were limited during the pandemic.
### No officer is assigned to conduct PMES
### Certificate of Tax Exemption still pending for approval from BIR
### Was not able to issue Share Certificate to members due to pandemic.
### Waiting for the conduct of Election this 2022.
### Waiting for the conduct of 2022 GA to appointment members of the Ethics
### Waiting for the conduct of 2022 GA to appointment members of the Medcon Committee
### Waiting for the conduct of 2022 GA to appointment members of the GAD Committee
### To clarify with the external auditor
### was not able to create due to pandemic

### Was not able to create due to pandemic

### on study
### On study
### practiced but not implemented
### Practiced but not implemented

### Not fully funded.
### Due to limited market of palay seeds.
### Due to lack of monitoring on the capital ownership of the members.

### The officers and staff who prepared the certificates have no reference as what are the required entries on issuance.
### Due to conflict of time and during pandemic.

### Due to lack of awareness.
### left unattended.

### Coop tried to implement the provision with 85/15 allocation

### all associate members already regular members
### New set of officers and due to pandemic
### Following the provisions stated in the Bylaws regarding elections of officers
### lack of time and others are not willing to undergo trainings
### AmendAmendment of ACBL to include provision of associate members still for discussion this coming General Assembly to be conducted this August 2022 ment of ACBL still for discussion this coming General Assembly in August 2022
### Amendment of ACBL to include provision of associate members still for discussion this coming General Assembly to be conducted this August 2022
### Amendment of ACBL to include provision of allocation of preferred shares still for discussion this coming General Assembly to be conducted this August 2022
### no template available of subscription agreement
### Amendment of ACBL to include provision of GAD for discussion this coming General Assembly to be conducted this August 2022
### Only 30% of the total members availed the services.
### The BOD is yet to comply with the ruling.

### Existence of in-house competitor
### Officers are yet to comply.

### The BOD is yet to comply.
### The coop lack knowledge in the issuance of share capital certificate.
### The coop lack knowledge in the issuance of share capital certificate.
### Amendment not yet presented to the GA due to pandemic

### On-going updating of Registry of Membership
### presented to General Assembly but the documents are still on process
### not yet presented to GA due to pandemic

### unaware
### not considered a priority
### unaware

### unaware

### unaware
### proposal for correction

### not been implemented during pandemic due to limited F2F contact
### been overlooked

### proposal for correction
### not been implemented during pandemic due to limited F2F contact
### been overlooked

### No turnover
### No turnover of docs

### Processing of receipts still on-going
### used in the coop operation
### No transfer of member
### No policy made

### for updating
### For amendment

### partial compliant.
### Don't have a Share and Transfer Book to monitor the progress of the Subscription Payable
### On process

### No policy
### Due to pandemic
### No Minutes of Committee Meetings presented
### CDF not fully utilized

### Failure to record Donations and Grants in the Books of Accounts
### Updating of data takes time since the CIC requires a lot of data for submission. It is also costly on the part of the cooperative
### Due to DOLE findings
### Non-maintenance due to non-issuance of Share Certificates
### Members are informed of their share capital

### Due to DOLE requirements
### Noted.
### GAD Committee just started attending trainings on GAD
### No allocation of preferred shares. Only common shares for regular members
### Amendment of ACBL to include provision of allocation of preferred shares still for discussion and approval this coming General Assembly to be conducted this August 2022
11
### Need to revise the certificate

### Time Constraint

### Still searching for possible Federation or Union to affiliate

### Time Constraint
### No members have fully paid their subscription.
### Not yet signed by the members

### Lack of personnel to do the job
### due to pandemic

### Wrong Presentation
### The BOD is yet to comply

### No allocation of statutory funds
### due to pandemic

### Not yet a member of any federation or union

### Due to pandemic
### Not yet finished amending the articles and by-laws of Paloc MPC.
### Planning to go to an External Auditor
### The secretary don't have time to update the share and transfer book.
### Not aware on the basis of the issuance of the certificate.
### Not aware of the oath of office document to be issued to all elective officers.
### Not aware of the document.
### The cooperative took for granted MC 2015-09.

### The cooperative just ignored MC 2015-09.
### We did not include the non-members patron in the computation of the patronage refund.
### Not aware of the provision for non-member patrons.
### Amendment is ongoing

### no time to renew

### Looking for federation
### On going amendment
### no appointed by BOD

### Not included.
### Only one Bank account
### micro coops

### We have not implemented this.
### The committee does not conduct regular meetings and are not functioning.
### No meetings conducted. Non-performance of its duties.
### No commitment on their duties.
### Only 1 or 2 members have been recruited.
### Not implemented however, CBU program is being observed.

### For inclusion as one of the agenda during the next board meeting
### Previously appointed GAD focal person resigned from the position. BOD will appoint GAD focal person on their next board meeting
### Still studying programs intended for the community.

### unaware
### Not familiar with the template


### Conflict of schedules
### Due to pandemic

### unaware
### not aware of its importance
### Time Constraint

### unaware
### no proper training

### Failure to remit CETF
### Minimal supplies
### Conduct Surprise Cash Count but no policy was formulated
### There is already an on-going discussion of ACBL amendment to include the provision of associate members. This will further be discussed and for approval, this coming General Assembly to be held in August 2022
### There is already an on-going discussion of ACBL amendment to include the provision of preferred shares. This will further be discussed and for approval, in this coming General Assembly to be held in August 2022
### Amendment of ACBL to include allocation of preferred shares for approval this coming GA to held on August 2022
### Not yet presented to the GA for their approval due to pandemic
### not yet presented to the GA for their approval due to pandemic
### Not yet presented to the GA for their approval due to pandemic
### No written policies because no idea that it is required

### Noted.

### No idea about DOSRI.
### Unaware to formulate VMG.
### Officers are not familiar with the provision in the bylaws.
### Officers have no time to attend training because they are business people.
### Transfer of office due to issues in cooperative. But awaiting the decision of GA before amending the ACBL.
### Due to Transfer of office.
### The cooperative is not yet registered with SSS/PhilHealth/PagIbig.

### There is a plan but not approved and unable to locate it.
### Not fully implemented due to pandemic. Most of the officers are senior citizen.
### Don't fully know the provision of AC/BL in the composition of BODs.
### Don't know how to formulate policy on cash management.
### The cooperative cannot sustain the rentals of office. The cooperative had agreement from other cooperative to use the same office for the mean time.
### Some didn't attend the mandatory trainings due to pandemic. Some officers are senior citizen.
### Overlook
### In practice but without written policy.

### Un-aware

### The officers are yet to implement along with its proposal to amend ACBL to increase capitalization.
### There are more members with share capital than those of patronizing lending services.
### The coop is restricted because of their current accounting system.

### The committee is yet to comply.
### No GA meeting conducted due to pandemic.

### The management is yet to comply.
### Aware but not given priority

### Un-aware
### Newly registered Coop

### Staffs are only volunteers so they lack of time to do the work
### The coop still lacks knowledge in the issuance of share capital certificate.wledge
### The coop has social activities but has nor formulated Social Development Plan.
### Allocation of Statutory Funds not reflected in the Statement of Financial Condition
### GA conducted not in accordance with coop By-Laws

### CTE still pending for processing
### The paper are now on-process.
### Not aware that the patronage refund of the non-member patron will be included in the computation of the patronage refund.
### The management is yet to implement subscription agreement within the year 2022.
### Management is yet to comply along with its compliance to subscription agreement.
### During December the PR of the non-member patron is distributed based on estimate only.
### The cooperative cannot afford to remit contributions from Philhealth and Pag-ibig. Only SSS contributions were remitted.
### Cannot afford to implement the minimum wage.
### Not remitted in full. Used in the business operations.

### The GAD Committee did not perform its functions.
### Funds were not separated due to pandemic.

### Coop was only registered last 2021 thus, there are some officers who have not completed the mandatory trainings
### No distribution of net surplus reflected in the Statement of Financial Condition.
### The committee did not perform its functions.

### Not aware of the practice and document.

### Not drafted by the cooperative.
### Not aware of the policy.

### Not aware of the format of the policy.
### The other funds were used in the business operations.
### The cooperative has only appointed the treasurer to access the safe.
### Not aware that it will be included in the development plan.

### Newly registered and no safe/vault maintained.
### On process. The cooperative has already conducted GA last 2020 before the pandemic.
### Accepts associate to expand membership.
### Accepts associate members to increase members

### Accepts associate members to increase membership
### Not able to implement due to pandemic

### Not able to comply due to pandemic.
### Not able to attend due to conflict of schedule
### Not able to secure and avail regulatory relief.

### Was not able to secure due to pandemic
### On process. For remittance to CUMC and NATCCO

### Was not able to appoint due to pandemic
### On process. The cooperative has conducted GA meeting last March 30, 2019.
### Un-aware
### Management is yet to comply.
### On going preparation.
### Unable to comply due to pandemic.
### for amendment

### No template for Share Capital Certificate
### One member of the BOD resigned and one died

### The bookkeeper did not refer to the SCA on using the account titles.
### The sales/transactions of non-members were recorded on the name of the members/officers who have been gathering the products of non-members (ex. Chairman).
### Failure to include BOD Reso for acceptance of new members
### Management is yet to comply.
### No available cash to back-up.

### CDF was used for the assistance to staff who have been quarantine due to covid 19.
### not aware of the provision.

### Not aware of the law.
### due pandemic, no face to face recruitment of members.
### No policy
### Un-aware
### Renewal of water permit was overlooked which is needed to secure the Certificate of Public Convenience
### producing another signage is ongoing.

### No forms to issue.
### No policy made

### No trainings especially during pandemic. No signal for virtual trainings.
### No transfer of share from the members.
### Looking for union or federation

### not yet appointed

### only one account
### No orientation made.
### Fund are saved due to pandemic
### No GL
### Overlooked
### No policy
### No policy
### The Policies on cash management must impose f.) Surprise Cash Count No policy
### No policy
### PR and ISC added to CBU
### No Committee Meetings

### Due to Pandemic, some programs are not pursue as planned.
### Due to pandemic

### Net loss for 2021
### No system available
### coop have a hard time acquiring a unit of their own to commend their actual business
### cooperative plans to amend their AC/BL in one go to include all necessary changes they want to avoid repetition of work
### coop finds it tedious to religiously comply the documents due to lack of workforce to do so
### coop's officers find it hard due to the availability of their schedule most especially that they are drivers
### coop has only 1 account and therefore statutory funds is being incorporated
### they have availed regulatory relief and schedule their GA before September ends
### forgot to secure one

### No form
### Conflict of schedule of officers

### On process of determining allocation of Due to CETF to be remitted to affiliated secondary coops.
### Only issued Board Resolutions
### Only issued Board Resolutions.

### On process of studying the percentage of interest on loans.
### For registration.

### The Chairperson is unlocated and the other BOD are still waiting for her to show up and explain everything.
### due to pandemic

### in the possession of the previous secretary
### Aware that the manager is at the same the bookkeeper.

### Not aware of CASA.
### Not aware of what is a CASA
### Not aware of what is a CASA.

### Not tackled in board meetings
### Not aware of MC 2013-22

### Accepts Associate Members to increase membership.
### Only reflected in the Lending Policy.
### Several investment were made but it does not show that it was meant for the Statutory Funds
### Amendment was not processed due to pandemic

### Amendment of Articles and Bylaws was not processed due to pandemic
### Amendment of Articles and Bylaws was not processed due to pandemic
### Un-aware
### Overlooked
### Un-aware
### Not using this form since the beginning.
### No issuance
### Preparation is ongoing
### Un-aware
### Officers are yet to comply
### Net deficit.
### The cooperative officers is busy with other tasks. The amendments was not yet discussed.
### The holder of the subscription does not want to collect the excess on his subscription.
### Overlooked
### Un-aware
### Not using this form since the beginning.
### No issuance
### Nobody wants to run in the position.

### No time to attend trainings.

### No time to draft the rules and guidelines.
### No time to attend trainings.

### No time to draft the rules and guidelines.
### We are now complying the trainings thru webinars.
### Un-aware
### They were not included. They don't want to become members of the cooperative.
### Not aware of this provision.

### No time to conduct PMES.
### The cooperative cannot afford.
### wrong entries
### forgot to renew

### Loboc federation is now inactive
### Un-aware
### Company's policy

### The cooperative cannot afford due to financial problems.
### Financial problems.

### The cooperative cannot afford due to financial problems.
### Financial problems brought about by the pandemic.
### Un-aware
### No program
### The committee does not perform its functions.

### They can't avoid the clients to deposit since they are near compared to going to banks
### Expired already

### No copy
### Irregular meeting (Committees)
### Not aware of its functions and responsibilities.
### Not aware of their functions.

### No programs
### Un-aware
### No program
### Not aware of the CASA format.

### Not aware of the format of the CASA.

### No policy
### Policy
### Coop has not conducted GA due to pandemic.
### The concerned personnel was already informed of the obligation.
### No policy
### No space to operate a canteen.

### Still for approval of the General Assembly
### Members reluctant to contribute additional share capital
### No General Ledger

### On process
### Un-aware
### Failed to manualize said policy.
### No approved annual development plan
### On-process
### On process
### We are just waiting for the approved harmonized ACBL template
### Now that we are a member of the NATCCO, we will now be conducting an in-house training for all our officers and members who has potential to become officers.
### Tap an accredited training provider and hold the lacking required trainings to be conducted in-house so that all officers that do not have the lacking trainings may be completed and include other members who have the potential to become officers of t
### Insufficient provision of APLL


### The provision was overlooked by the BOD's

### Misplaced
### For further discussion

### pandemic (limitation on movement of senior citizens)
### adjustment on the account is now ongoing

### for scheduling
### With Registry of Membership but incomplete information needed.
### Coop has no idea as to funding of statutory funds esp the reserve fund.
### We are trying our best to complete the information/data required by the registry of members and we will try to coordinate with the CDS in the field.
### The province of Zambales was placed under the alert level 3 up to April 2022, it was only in May 2022 when the province was set to Alert Level 1, hence, we requested for the regulatory relief to have it conducted on September 16, 2022, which the CDA
### for discussion in the next board meeting
### Pandemic
### Committees do not conduct their monthly meeting.
### ongoing discussion/ drafting of policies and programs

### for discussion with the BOD
### For incorporation to the proposed amendments, once the template is already approved and available and will present to the GA for approval.
### not fully aware on the account
### lack of manpower staff

### pandemic
### New members.
### The management staff are in voluntary status.
### For updating of the system to consider the separate recording of the transactions with both members and non-members.
### The cooperative is not aware that the maximum holding period is incl
### Lack of full time manpower to monitor other proposed line of business.
### The coop is not aware that they need to formulate policy on maximum holding period.
### Failure to formulate core values and social goals
### No amendment due to pandemic

### No subscription agreement made.
### No transfer of share yet.
### If is the policy only few member are qualified.
### No trainings during pandemic. No signal for virtual trainings.

### The cooperative will revise its formulated strategic plan 2022-2026 for presentation, discussion and approval of the general assembly.
### Distribution was on hold due to pandemic restrictions
### Notebook is being maintained but not complete with required information
### Un-aware
### No case encountered as mentioned.

### For formulation of Policies on Cash Management.
### The coop prepares an Aging of Receivables but not yet implemented.
### The coop prepares the Aging of Receivables but not yet implemented.
### Not observed

### Due to pandemic
### The letter was submitted to the person concern to withdraw the assoc. account but the person incharge has no reply
### the cooprative plan to amend the by laws
### The Treasurer has a health condition thats why the surety bond is on the acting treasurer
### Cooperative has a practice on procedure in place for replacement of oustanding/stale/lost checks but they dont have policy
### Coop has a ISO procedure thats why they dont have CASA on disbursement voucher
### The cooperative encounter Net loss and not yet recovered
### The cooperative has a practice on cash management on safe/vault but dont have policies
### The appraisal form of Judila was misplace by the person incharge
### Cooperative has no appraiser
### Un-aware
### Expired already
### On process
### Un-aware
### No policy
### lack of members

### Net loss
### No policy
### No policy
### Not aware that AFS must be published in the office
### No program
### No provision
### Due to past due ratio beyond tolerable as per the mandate of the BSP. Also, the non-distribution of the ISC/PR is due to the absence of the GA meeting for the years 2020 and 2021 due to the Covid-19 Pandemic.
### lack of members

### Financial problems
### No safe procured and maintained due to financial problems.

### Not aware of the social development plan.
### Not aware that it must be included in the strategic plan of the cooperative.
### Coop was only registered last May 2021. No template for Share Capital Certificate
### Newly registered. Members were only 16 when they conducted their first General Assembly
### Newly registered coop, so there are still officers who have not completed the mandatory trainings
### Failure to reflect distribution of net surplus in the Audited Financial Statement (AFS)
### No allocation of Statutory Funds reflected in its Statement of Operation

### GA not conducted in accordance with coop By- Laws. Coop is also not aware on MC 2022-01: Regulatory Relief in the conduct of GA for CY2022
### Newly registered coop. Not yet fully aware on GAD Mainstreaming
### Coop was only registered last 2021. Not fully aware on the appointment of GAD Focal person
### Newly registered coop. No GAD Education and Training program yet
### Newly registered. No GAD support systems and services yet

### Newly registered. Not familiar with CASA
### Newly registered coop. Still not aware on the formulation of Policies on Cash Management

### Newly registered. Not familiar with DOSRI accounts
### Newly registered. Not familiar with CISA Law.
### Coop was only registered last 2021 thus, there are some officers who have not completed the mandatory trainings
### Newly registered. Not aware on the allocation of PR /ISC
### Newly registered. Not yet aware on the implementation of GAD mainstreaming
### Newly registered. Still to formulate Vision, Mission, Goals and Core Values
### Share and transfer book is not updated.
### The cooperative is not aware that all officers should complete mandatory trainings.
### No policy was created.
### No officer assigned to maintain the book.
### the coop isnewly register

### the coop is newly register
### Coop officers claimed that they have attended the June 24 webinar on governance and submit all online forms but their names are included with those issued with the Certificate of Participation.
### Will include in the next amendment
### Will include in the next amendment.

### For issuance
### No allocation of preferred shares in the By-laws

### No meetings
### Not yet affiiated
### No policy
### No focal person
### There were already plans to reduce the number of BODs to five. For approval this coming GA this coming August 20, 2022
### To include in the future amendment to be discussed this coming GA on August 20, 2022
### submission of requirements was delayed due to pandemic (coop office was closed)
### submission of requirements was delayed due to pandemic (coop office was closed)
### due to pandemic, amendment was not prioritized due to limited work schedule of staff
### No employee
### No staff
### No policy
### Coop is not aware that to engage in another business must amend the ACBL.
### Coop will conduct asap. Busy processing documents for modernization.
### Overlooked

### The treasure who is in charge in renewing the Surety Bond died
### Stopped remitting the Pag-ibig contribution
### The coop management in office is run by one person only.
### No policy
### due to conflict of schedule
### No approve GAD Education and Training program
### No subscription
### No policy
### lack of awareness on the MC

### No policy
### Need to encourage other members

### No policy
### lack of volunteer officers / overloaded work

### For scheduling
### overlooked
### No provided copy.

### No aging prepared
### No provision
### New type of loan (Special Lending) still not included in the policy
### Special Lending Loan uses the straight line method in computing interest
### Add On computation
### Coop prepares Aging of Loans Receivables before but was stopped since most of the loans are past due
### on-going coordination with UPCM
### No program
### Some members of the coop do not patronize the services of the cooperative
### GAD committee is newly created

### Most a=of the members are inactive.
### needs fund for operation
### Most of the members are inactive.

### Time Constraint


### Failure implementation

### drafted amendments for discussion.
### prepared already ready for distribution.

### Presented by the management and for discussion between them and BOD.
### Included in the annual plan but no separate and detailed education plan.
### No regular remittance to federation.
### For distribution this coming August 2022
### Did not include in the computation of patronage refund the non-member patron
### overloaded work of staff

### Utilized some of the funds but not planned
### At this time, the coop is still recovering, the focus now is to revitalize the coop operation
### overlooked
### for study of the board
### overloaded work of staff

### Conducted Bank Recon before but was stopped
### Costly on the part of the member

### On-going negotiation with Philhealth and Pag ibig.
### Conflict on Schedule

### No operation
### Exceeded already
### Still planning

### No training
### No policy
### Expired already
### No copy
### No presented minutes of the meeting.

### No Share and Transfer Book
### Not posted
### Due to busy scheduled
### they allocated mutual fund from net surplus

### no affiliation any federation / union
### No policy
### there were new credit service but not updated the credit / lending policies
### damage by typhoon odette

### No staff
### the amount of paid up capital is higher than the amount of Authorized capital
### some members exceed the 10
### No policy
### some members exceeds the 10% limitations of paid up capital
### no guideliness for election rules and guideliness
### Due to busy scheduled

### No revision of the registry of membership
### no renewal in the 2021

### coop has not yet affiliated with federation / union
### in active committee

### no separate bank accounts
### No policy
### no substance / form of subscription agreement
### the certificates was on process
### due to busy scheduled

### No program
### Not 100% utilized
### Not affiliated
### Coop thought the surety bond is enough but no guidelines

### Not regularly prepared
### Aware but weighing the organization risks of the provisions
### Included in other reports but no policy

### The land was not owned by the cooperative.

### Changed of management
### Mismanaged by the previous management

### Need to revisit guidelines
### Due to pandemic

### Lack of manpower

### Due to typhoon Odette

### For discussion this coming General Assembly this August 2022
### No allocation of preferred shares, only common shares for regular members
### Provision of GAD Committee to be included in the amendments. For discussion this coming General Assembly this August 2022
### For distribution this coming General Assembly to be held this August 2022
### As per the cooperative, Donations from DTI will be recorded in their books after two years
### There were already plans to reduce the number of BODs to five. For approval this coming GA this coming August 20, 2022
### There were already plans to reduce the number of BODs to five. For approval this coming GA this August 20, 2022
### Some officers were not able to attend mandatory trainings due to pandemic
### Performed monthly bank reconciliations before but stopped
### Performed monthly bank reconciliations before but stopped
### Has already issued before.

### Not aware that patronage refund for non-member patron patrons should be set aside in the General Fund.
### Personnel assigned has resigned.

### Not aware that contracts and MOU/MOA should be in a CASA
### Not aware that adjusting and correcting entries should be in the CASA.
### Personnel in-charge has multiple tasks
### Personnel in-charge has multiple tasks.

### No approved social development plan.
### No idea on social development program.
### Due to restrictions during the pandemic.

### Amendments to include the provision of associate members for discussion and approval on their GA
### Registered postal address is for amendment.

### No allocation of preferred shares. Only common shares for regular members
### Amendments to include the provision of preferred shares for discussion and approval on their coming GA
### One member of the BODs died and the other one resigned
### Added as additional capital contribution

### No allocation for 2021 due to resulting net loss
### The secretary is not familiar with subscription agreement
### No member has fully paid its subscription.

### No forms

### No transfer of share by the member
### No CTE secured from BIR

### Looking for union and federation
### No amendment due to pandemic
### No designation by the BOD.
### not determine which bank is the SF.

### Utilized in the coop's business operation
### No officer is in charge.

### There were restrictions during the pandemic.
### not familiar on the provisions stated on Art. 86, 5 ( c ) and ( d )
### not familiar with the provisions stated on Art. 86, 5 ( c ) and ( d )
### cooperative does not maintain separate record of sales and services of members from non-members
### not yet formulated policy on investment

### the cooperative does not clearly stated percentage of increase in membership
### not yet register with CIC
### cooperative not clearly stated in development plan the HRD program with training design, terminal report of educ training committee and supported with policies and programs
### cooperative not yet registered with CIC and compliant to CISA due to pandemic, the registration does not push trhough
12
### the plan for registration on CIC does not push through
### the plan for registration on CIC and comply with RA 9510 CISA was not pushed through
### No affiliation.
### No business operation in 2021 due to pandemic
### No point person to do the job/not yet agreed upon by the BOD.
### Coop officers are not knowledgeable on how to make an education program for its officers, members and employees.
### Payment of Regular Butaw only
### officers are not knowledgeable on how to prepare this program.

### No idea of cash management.
### No idea of social development plan.

### Shared Office with others and its temporary.
### The cooperative's storekeeper is not separating the record of transactions with the non-members.
### The officers assumed that since the coop has only one employee ; the cooperative is exempted to comply with these agencies.
### The officers assumed that since the coop has only one employee ; the cooperative is exempted to comply with the Labor laws..
### The cooperative has not yet approved and included any of these in its development plans and programs.
### The cooperative is reconciling all cash accounts annually and not on a monthly basis.
### The cooperative's store keeper is not separating the record of transactions with the non-members.
### The cooperative has not furnished any copy of the LGUs social development plan or vice-versa.
### The cooperative has not yet approved and included any of these in its development plans and programs.
### Issuance of Share Certificate is during GA meeting but the cooperative do not conducted GA meeting yet.
### The BODs and treasurer who are elected Barangay official practices the separation of duties. No conflict of interest happened.
### For distribution to members.

### Not affiliated to a federation.

### Included in some policy and resolution but not summarize in a CASA policy.
### Included in some policy and resolution but not summarize in a CASA policy.

### With community development programs but not charged to CDF.
### No increase due to pandemic. The members need money during the time of pandemic.
### The cooperative is not registered with SSS, Philhealth and Pag-ibig. And cannot sustain the contribution yet.
### Unable to separate but we can identify transaction between members and non-members.
### insufficient training on how to craft Election Rules and Guidelines
### On preparation.
### No form yet.

### The cooperative is newly registered. We'll formulate election rules and guidelines for approval of GA.
### The cooperative is newly registered. Looking for free seminars.

### The cooperative is newly registered. Unable to prepare yet.
### On-going preparation of FS.
### unaware
### remittance was put on hold

### lack of trainings on how to come up with GAD mainstreaming
### insufficient staff
### lack of trainings and orientations

### did not encounter any discrepancies between coop books and passbook
### discussed but put on hold
### lack of trainings on how to craft Development plan

### to be discussed
### rigid screening of prospective members
### the the undistributed accumulated patronage refund intended for non members patron was credited to CDF
### With records previously, but cant be located.

### Issuance of share certificates is upon request of members
### not separated

### not aware
### included in the operating capital
### the registry of membership is not in accordance with the Memo circular
### not all 100% due to apex remited to FEd/Union

### lack of awareness on the MC
### not 100% funded - Statutory funds
### Non-implementation due to pandemic.

### Non-issuance due to pandemic.
### Officers were not able to attend due to conflict of schedules.

### To coordinate with the external auditor.
### was not able to request from CDA.

### Noted.
### Just recently appointed members of GAD committee.

### Noted.
### the share and transfer book was not updated
### absence of the BOD reso on Teller's Bond policy

### Only verbal agreement
### Due to pandemic

### Lack of knowledge on how to use the gadgets

### Due to availability of funds

### Unaware of the mandatory provision of the mandatory trainings in the Election Rules and Guidelines
### Unaware of the provision, it has been a practice
### Unaware of the required minimum information in the registry book

### overlooked
### Newly appointed committee are working on it
### not aware of the MC

### The coop is unaware of the Share and Transfer Book
### Lack of knowledge in crafting election rules and guidelines

### Unable to conduct ARGAM due to pandemic
### Lack of time to get the AFS from their CEA
### Unaware of the separation of records of sales/service for members and non-members
### Unaware and lack of knowledge about CISA
### not fully aware of the requirements

### not aware
### Unaware on how to do amendments of ACBL.

### SOme of the members not yet paid their initial paid up capital required.
### unaware of the computation & allocation of ISCPR

### The Bookkeeper is not aware to prepare bank reconciliation report on monthly report.
### Pandemic
### not aware
### Bookkeeper did not compute PR to non member patron

### None
### None
### None
### Occupying only a small space in the DAR's office.

### on going amendment of its capitalization had been stopped due to the pandemic.
### The coop is still on the process of amending its ACBL specifically the capitalization.
### The coop officers are not aware that this capital build-up being implemented in the cooperative is not included in its CBUP schemes stated in the By-Laws.
### This cooperative is an institutional type of coop; members are all employees that they have no spare time to participate in the activity of the local government unit.
### For revision of signage

### on process
### Though the coop incurred a net loss, they still give per diems to the BODs and Committees because they are still doing their duties accordingly and they deserve to receive a per diem or honorarium
### The Manager continued old practice of the coop.
### With initial subscription signed by the members however after it was fully paid, coop was not able to implement additional subscriptioagreement signed by members but after it was fully paid, coop was not able to implement additional subscription agre
### Not yet issued share certificates
### With initial Share certificates prepared but not yet issued to members.
### Previous practice of the coop.
### Registered address is too far and not convenient for most members to transact business
### ack of awareness

### no GAD provision in the Bylaws

### no Credit comm in the bylaws
### mandatory in not include in the qualifications for officers
### Election of officers will be conducted on July 30, 2022.

### To fill up all vacant positions this coming GA on July 30, 2022.
### GAD Committee will be filled up this coming GA.
### the registry of membership is not in conformity with the MEMo circular
### the coop has not yet affiliate any federation /union
### For review of the accountant.
### no appraisal report

### On process
### Did not relayed by the previous employee.


### Still undecided
### Multiple bank requirements

### Employees refused to be deducted.

### The cooperative is not yet operational
### Not aware that they needed to formulate Cash Management Policy
### newly registered coop, plans to be a member of Gumaca MCDC

### what
### Collection of CBU was put on hold due to pandemic

### Lack of orientation
### unaware
### decided to defer distribution of patronage and interest on share capital
### decided that distribution of patronage and interest on share capital is deferred
### Unaware that Surety bond is valid only for one year
### lack of orientationa
### unaware of the books needed in the operations of the coop

### Franchises of taxi unit owners are not yet consolidated so members are still paying their taxes individually
### lack of orientations and trainings on how to formulate

### No policy
### Un-aware
### Used in coop operation / Multiple bank requirements

### Appointed GAD Committee as the first step.
### No orientaion on GAD

### unaware
### With practice but there is no written policy.
### Not all loans are diminishing

### Un-aware of the procedure.
### Failure to comply with MC2015-06
### Not relayed by the previous employee.

### quorum requirement was not achieved due to most of the members have tested positive of Covid
### Planning on alloting Retirement Fund for Employees

### Not practiced by the coop.
### Vault of coop was destroyed..
### To include in the policy after purchase of vault.
### No programs due to pandemic.

### Diminishing balance will be implemented this year.
### Lacks orientation on CISA.
### lack of trainings on how to formulate policies


### lack of orientation and trainings
### No incidents of discrepancies

### unaware
### Unaware
### members felt that coop business location is not accessible
### to be discussed
### The cooperative did not conducted GA meeting previous years due to pandemic. The contracting services are much needed to serve some members.
### Incorporating the allocation of preferred share in the capitalization this year GA meeting.
### No GA meeting previous years. The GA will be discuss and approve this year GA meeting.
### The cooperative has no form yet.
### For approval next GA meeting.

### Late computation but it will distribute next general assembly.
### Funds were use in the operation of the cooperative instead of borrowing from banks.

### Some funds were use in the operation of the cooperative instead of borrowing from banks.

### as per POS onlyone account for non-member


### unaware
### coop utilized fund for donations but unaware that it has to come from the community development fund
### some members are apprehensive in recruiting new members
### no consolidation yet for taxi units
### not given attention

### Due to BSP's restriction on loan approval where member-primary unable to pass the requirement.
### unaware
### Not updated by previous officers
### on-going formulation of policiy
### For review and updating of BODs

### On-going formulation of policy of BOD and not implemented by previous officers
### due to limited number of members

### not yet properly aware of
### not given time/priority at the moment

### They decided to lend the CBU to members to earn income.
### Withdrawal of membership
### Still undecided

### Used in coop operation / Multiple bank requirements
### Practices but not documented / Not familiar with the provision

### The cooperative has no business transaction in 2021 due to pandemic and planning to discontinue its operation as cooperative into an association.
### The Brgy. Councilor has been elected by the members to be the coop chair.
### The cooperative has no business transaction in 2021 due to pandemic and planning to discontinue its operation as cooperative into an association.
### No GA meetings conducted previous years. This is included in ACBL amendments to be discussed and approved next GA meeting.
### Funds were used in operation of the cooperative rather than having an external borrowings.
### Some funds were used in operation of the cooperative rather than having an external borrowings.
### Amendment is on process

### (Issued Share Capital Certificate last 2013)
### Conflict of schedule / Due to pandemic

### change of management
### No trainings conducted especially during pandemic
### Actual business operation of the cooperative is purely credit services.
### Inclusion of committee reports on monitoring of Development Plan

### New findings
### Member not yet claim their ISC/PR.
### Not aware of Partnership to the said Program

### Undecided
### Waiting for the approval of amendment
### Minimal loan interest
### No funds available for that matter.

### The coop will distribute share capital certificate to members upon full payment of the subscribed capital of each coop member.
### Due to financial problem of the coop members.
### According to the coop manager they just follow the computation previous years.
### Computation started last 2018, so the current officers followed the said computation.
### No printed forms to be issued.

### This was the output from their External Auditor in which the coop.
### Same computation the coop did since 2018

### Because of the minimal amount for distribution.
### Straight line method of charging of interest on loans.
### on process of formulation

### Since the non-member patron not a residence of Cogon, Palo.
### Not a residence from Cogon, Palo.

### The coop did not conduct their AGAM waiting for the complete term of office of their coop officers.
### Due to unavailability of their time and others as the need arises.
### Treasurer is not Covered by Surety Bond.
### The cooperative charges interest on a straight line basis.

### no GA for CY2020&2021
### Only one member of the coop is patronizing their business, the buying of concrete of products while other coop members as the need arises.
### Because only one member owned a truck for delivery of sand to contractors.
### Un-aware
### No person to update
### No policy
### Un-aware
### No bulletin board to post it

### Due to pandemic
### No bulletin board to post it
### Due to pandemic
### for appointment by BOD after GAM

### no nnearby bank
### no CASA due unaware of what is CASA
### on process
### lack of operational funds.
### full trust to officer handling cash

### financially incapacitated
### Un-aware
### No amendment yet
### No transfer of share from the member.

### No forms
### Un-aware

### No policy
### No program
### No amendment yet
### No policy
### No policy
### Un-aware
### No program/activities
### The cooperative plan to shift from credit cooperative to a multipurpose cooperative
### The provision was overlooked by the cooperative . They focused on the increase of capitalization. Amendment is on process
### Due to pandemic

### Social development program was implemented but no available written plan
### none
### None
### No development plan created because the coop did not conduct GA meeting.
### nono affiliations
### No permanent secretary
### The officers cannot force members due to pandemic
### No permanent secretary to update the share and transfer book

### Taken for granted, divers operators officers are busy making a living
### Mandatory trainings are taken for granted and taht said officers are busy making a living
### The board of directors will conduct this year before September 30, 2022
### The board of directors will conduct this year before September 30, 2022The board of directors will conduct this year before September 30, 2022
### To be conducted on or before September 30, 2022

### The in charge forgot to renew
### Education Committee officers not aware
### GAD Committee not aware
### GAD Committee not aware

### GAD Committee not aware.
### The officers not aware that account tiltles is inconsistent with SCA

### Officers not aware of SCA for coops
### Coop officers not aware of SCA for coops

### Coop officers not aware of SCA for coops.
### Coop officers not aweare
### Board of directors has not formulated social development plan for the cooperative
### The board of directors has not formulated social development plan for the coopertive
### The board of directors has not formulted social developemt program for the cooperative
### The board of directors has not formulated social development plan for the cooperative
### Cooperative not financially ready
### Non submission of mandatory reports

### The board of directors and the education committee has not formulated such programs and policies for the officers, members and employees

### The officers not familiar with SCA
### Such policy not included in the Coops' CASA

### Under study
### None
### Unaware that all officers must undergo mandatory training
### No idea that there is a need for education and training program.
### GAD committee is inactive.
### Unaware that records must be separated

### No social development plan.
### the coop officers is on the process formulating subscription agreement
### coop will correct the error in allocation
### coop will correct the allocation of CETF
### no form and substance of subscription agreement

### no form and substance of share and transfer
### non issuance of share capital certificatel

### no GAD Comm provision in the bylaws
### no Crfedit Comm provision in the bylaws

### no election rules and guideliness
### Form available but not yet accomplished

### no renewal
### no renewal of surety bond
### no affiliation on federation / union

### no separate accounts for statutory funds
### no updated credit / lending policy

### Not yet formulated due to lack of knowledge that said policy is needed
### used in cooperative operations
### interest rate computed in straight line

### interest rate computed in straight line
### No forms to issue.
### forgot to comply

### include in the operation

### The cooperative do not have enough fund
### No trainings especially during pandemic

### due to pandemic
### Due to pandemic

### not yet presented to GA for their approval due to pandemic
### due to pandemic and not all officers has access to internet
### due to pandemic

### Expired and not yet renewed
### Not yet a member of any federation/union

### Not yet presented to GA due to pandemic
### TNo idea that it is requiredhe cooperative should formulate written policies on cash management that contains policies on
### Has not reviewed the provision stated in the Bylaws
### Not a member yet of a union/federation
### The formulation of plan was not given the priority

### Not yet familiar of the full content of the MC
### To avoid delay in transaction which requires issuance of checks

### Used in the business operation

### Policy was not given the priority but is active partners in the brgy.in the conduct of social activities
### On-going preparation of the required information to be migrated in the developed information management system.
### Most of the BOD has respective additional work in support to the new businesses of the cooperative. Thus, appointed all members of GAD committee outside the BOD.
### The percentage allocation of interest on share capital is much higher to encourage members for capital build up to have additional funds use in the operation of the cooperatives.
### With trainings and seminars of members, officers, and employees but not planned.
### Incorporating the Gender Equality in the activities of the cooperative but no policy, plans and programs.
### With board resolutions/policies but not consolidated in a CASA policy.
### With community development programs but no written Social Development Plan.
### unaware
### coops unaware

### aware but not given importance
### not given time/focus by Education and Training Committee.

### not given time/focus by GAD Committee
### to be documented
### Bulletin board has not yet finally in placed, the officers have to find a strategic location in the office since it has limited area
### Not aware of the prohibitions
### worn out

### worn out
### No General Assembly conducted fot the proposal to amend the name of the cooperative.
### Ongoing preparation.
### Ongoing formulation of the Election Rules and Guidelines.
### Incomplete info in the membership registry
### Membership as per By-Laws is only regular members, but CAPR reflected total of four (4) associate members
### Coop stopped accepting loans for the meantime and focused on the collection
### Allocation of Statutory Funds not in accoradance with the By-Laws
### Surety bond policy was not properly turnover by the previous Treasurer, hence validity was overlooked.
### No RA9520 yet
### No IRR yet

### On process of compliance.
### Bank assumed that GA resolution would be sufficient to give honorarium.

### Aware but due to lack of fund as they incur loss, bank is unable to separate bank account currently for these reserves.
### Coop bank is unaware.

### willing to undergo the trainings after elected.
### aware but not yet updated.
### No orientation yet to the Act.

### There were other funds charged to the net surplus
### Statutory Funds not funded

### No approval of coop's investment
### Has actual social development program but utilization not reflected in the Statement of Changes in Equity
### No allocation of CDF in the AFS
### Have not started, no person to do it

### no elected
### Busy
### none
### No utilization reflected in the AFS

### Cooperative has incurred net loss
### none
### na/
### no fund
### None
### due to pandemic
### Have change due to high rental, cannot afford to pay

### Have no time to amend its due to pandemic
### No person to do the job

### Not keen on attending the webinar, will look for a training provider that will cater to face to face seminar
### Will look into it
### Due to pandemic

### due to pandemic
### No personnel to do the job

### none
### Coop said that they plan to close all their satellite offices and branches.
### Incomplete training of officers and prepared revised policy but not yet approved
### Investment made was a trial and proposal prepared was not presented for approval of GA
### Investment made was a trial and proposal was not presented for approval of GA
### Waiting for the registration of the union being organized in the area; The cooperative is still reviewing to which federation it can avail better benefits
### due to vast membership
### overlooked
### Lack of time and staff
### Coop is new

### New Coop, all are volunteers. No time to accomplish
### The officers are not familiar with a Codified Approval and Signing Authority
### New Coop and not yet totally aware of the policies
### Still learning what are needed for the operations of co-op
### too many members

### office was destroyed and presently on process of transferring to the new office.
### not aware of the RA 9510

### for further study
### no longer officer
### reason?
### The secretary has no idea on subscription agreement.

### officers unaware of preferred shares
### unaware about GAD
### unaware
### on process
### forgot to renew
### for verification
### no need to target membership increase

### not priority since the coop is inside the company premises
### just minimal income

### not aware
### no training schedule yet

### not specific
### no services extended to the coop.

### no services extended to its members.
### practiced but no policy

### not fully funded
### officers were not able to attend due to pandemic

### due to inactivity during the pandemic
### due to inactivity of coop during pandemic

### due to inactivity of the coop during the pandemic
### Has issued share capital certificates before.

### To appoint members of the GAD committee
### To formulate GAD education and training program.
### not able to attend due to pandemic last year

### For separation of bank account.
### For amendment.

### To fill in lacking information.
### No audit commitee
### Unable to conduct mandatory trainings due to pandemic.

### member parents opened accounts for their children/dependents
### not properly oriented
### lack of time


### place in the same bank account but with separate records
### unaware
### unaware

### no provision of associate members in the coop bylaws
### no allocation of preferred shares in AOC

### no credit comm provision
### no form and substance of election rules and guidelines

### registry of membership is not in accordance with the memo circular
### 2021 no CETF remittances

### trainings were put on hold due to pandemic and some officers were newly elected


### not aware that the assistance to the community was charged to OP instead of CDF
### The coop doesnt know that sales should be separately recorded.
### due to pandemic
### Not yet renewed

### due to pandemic
### Unaware that it is needed

### Unaware that it is needed
### It was agreed by the BOD to distribute patronage refund

### utilization of said CDF is not yet presented to GA for their approval
### Attended seminars but not yet submitted data to the CIC
### not aware that assistance to the community was charged to OF instead of CDF
### Due to the pandemic, the hard copy of mandatory reports have not been submitted.
### some members exceed the 10% limitation of share capital
### no form and substance of subscription agreement upon the day of inspection
### no share and transfer book presented during inspection
### non issuance of share capital certificate

### no provision of GAD Committee
### no form and substance of Election Rules and Guideliness
### 2021 AFS has no allocation

### registry of membership in in accordance with the Memo Circular
### Has associate members but no provision in the Articles of Cooperation and By-Laws
### no renewal
### no affiliation with any federation / union
### no sales records for members and non member
### no separate bank accounts for statutory fund

### No provision of GAD in the By-Laws

### No itemized utilization of Statutory Reserves in the Statement of Changes in Equity
### No transfer book
### no form
### Did not practice conduct of inventory in the cooperative

### Appraisal value of collateral not reviewed
### Did not practice conduct of inventory in the cooperative
### Appraisal value of collateral not reviewed
13
### No policy made

### forgot to renew
### will remit soon

### No amendment during pandemic
### include in operation deposits

### No orientation on CISA
### forgot to renew
### Statement of Changes in Equity did not reflect utilization per Statutory Reserves
### non issuance of share capital
### no form and substance of election rules and guideliness

### not officer of the cooperative undergone mandatory trianings
### Filled out prescribed forms but forgot to submit

### lack of proper information
### There is no need to prepare bank reconciliation because there are no incidences of discrepancies between coop books and bank books
### not considered a priority, we think that it is more secure if the cash is with the treasurer
### coop cannot force people to join because of the pandemic, most people cannot pay the required minimum subscriptions
### unaware
### Correcting the information in the Share Certificate.
### Do not observe the provision.

### With verbal agreements but no Election Rules and Guidelines formulated.
### Some officers has a hard time to attend seminars.
### Incorrect format used for the Articles of Cooperation and By-Laws
### not in accordance with the MEmo Circular

### no surety bond
### Partial remittance of CETF due to APex
### no separate bank for statutory funds

### Was only registered last 2019. No template for Share Capital Certificate
### Coop's operation was shutdown last 2020

### Will appoint members of the GAD this coming GA, this coming September
### credit a/ lending policies not updated

### Does not keep copy of CDA Regulations
### Non-affiliation to union/federation. No allocation of CETF due to net losses

### Coop is not aware that there are deficiencies in their reports
### Lack of personnel to process the CTE
### due to pandemic, senior citizens have restrictions as to their movements

### Coop not fully aware on the complete set of FS to be submitted
### Coop not fully aware on the complete set of FS to be submitted
### On-going consolidation of franchise in LTFRB and due to pandemic
### Failure to include CDF allocation in the Audited FS
### Coop incurred net losses

### Books of Accounts not available
### Was only registered last 2019. Still a micro coop
### Coop is not a partner in the local governing bodies

### Coop is not fully aware that they need to secure CPC
### Format used in the ACBL is for transport coop but actual business is water service
### Allocation of CDF not included in the distribution

### The officers will comply with the CDS recommendation and the cooperative officers are also requesting for a template of this if there's any.
### no utensils, etc. due to pandemic

### overlooked
### Awaiting for the adjustments to be done by the bookkeeper

### On process of gathering data
### pandemic
### The coop underwent problems in their store which caused losses and problems in their sales.
### The coop did conduct GA Meeting due to pandemic.

### lack of volunteer worker
### For signature of members.

### unaware
### For amendment but due to pandemic, ac/bl was not submitted to CDA.
### unavailability of data
### Limited time to visit provider

### There is a computerized record of Share certificates issued to members however, coop has no hard copy.
### Failure to follow CDA regarding the said request.
### On process of choosing federation

### Not yet appointed since coop was registered.
### for appointment of GAD Committee.

### Posted guidelines in
### Posted guidelines in GC, no written policy.

### Mandatory training requirements not included in the policy of the coop.
### Bookkeeper will refer to the auditor.

### with computerize record but not conformed with MC.
### Coop Not aware of regulatory relief.
### unaware
### unaware of the target
### Not available
### Committee on education are in-active.
### Included in the agenda of the BOD meeting.

### No GA approval yet
### for agenda on the BOD meeting.

### Coop not yet encountered
### Due to limited funds
### Coop did not assigned signatory because they have an auditor.
### Busy no time to formulate
### Included in the common fund.
### busy no time to formulate

### BOD on the process of drafting the VMG.
### Lack of awareness on CISA.

### on process of determining shares to be issued with share certificates
### overlooked
### Due to pandemic
### consideration to officers who are performing functions

### to consider effor to officers during attendance to meetings
### for consideration
### on-going data gathering

### due to limited operation and lack of funds
### miscommunication
### due to pandemic
### awaiting for the response of secondary coops

### due to inactive officers
### no employee at the moment

### Still on process of formulating election rules and guidelines that includes mandatory training requirements
### not yet a member of any federation/union

### inactive members

### not yet approved by GA due to pandemic
### no approved social development plan
### No Capital Build Up Program implemented
### No appointment of GAD Committee

### No BOD and Committee meetings conducted
### No allocation of preferred shares
### requirements are for submission now

### draft requirements for amendment was not filed by the management due to pandemic restriction
### Has Election Rules and Guidelines but no mandatory training requirements for the officers
### Some trainings of the officers were already expired.

### Pending submission of Certificate of Compliance (COC)
### Some mandatory trainings of the officers were expired

### not aware to do it monthly

### overlooked by the management
### Most of the BODs are school heads thus, lack of time to conduct meetings
### Most of the BODs are school head, thus lack of time to conduct meetings
### Lack of time to conduct meetings since most of the BODs are school heads
### not practical due to immaterial amount .

### on process of applying
### due to pandemic
### The coop was also relocated due to the establishment of MARINA permanent building.
### Due to pandemic
### Lack of operating fund for the time being
### On going membership
### Due to lack of budget and pandemic

### Lack of budget
### lack of operating fund at the moment

### still looking for beneficiary
### no GA for CY 2020 & 2021

### busy no time to formulate
### Failed to reconcile, no person assigned to do the task

### Supplies and Property small in value
### Busy
### Forgot to renew

### Money on Hand is of small value
### Amount on hand is of small value

### Adjustment on the books of accounts was overlooked
### overlooked
### pandemic
### they have a waiver only
### Damage of property due to typhoon Odette.

### they have only the waiver
### for remittance

### Included in their operation deposits.
### Lack of orientation to CISA law.
### Some trainings of the officers were already expired
### Some trainings of the officers were already expired
### Lack of time to conduct meetings since most of the BODs are school heads
### Water service not included in the purpose of Articles of Cooperation

### Conflict of schedule since most of the officers are government employees
### contrary from actual to bylaws - members composition

### GAD Comm - No Comm, member and provision in the bylaws
### Composition of By-Laws not in accordance with By-Laws
### Amendment still on process

### no committee

### Registry of Membership not available
### Surety Bond not available during inspection

### Registry of Membership not available upon inspection
### Pending submission of lacking mandatory reports

### Pending requirements for CTE submission
### no surety bond

### no form and sustance
### no Committee
### no GAD focal person
### no minutes
### Books of Accounts not available during inspection

### DOSRI Accounts not given emphasis or attention
### The amendments are already approved by the GA. On-going preparation of documentary requirements for amendments.
### The amendment for the transfer of office is already approved by the GA. On-going preparation of documentary requirements for amendments.
### Signage not posted due to transfer of office.
### The amendment for accepting associate members is already approved by the GA. On-going preparation of documentary requirements for amendments.
### The amendment for the increase of capital is already approved by the GA. On-going preparation of documentary requirements for amendments.
### No form yet.

### On-going preparation of the certificate.
### With verbal agreement pertaining to election rules but no written policy.
### Some officers are not available on the scheduled trainings due to valid personal reasons.
### No activity due to pandemic.
### No computation yet.

### On-going updating.
### With verbal planning but not written.

### The federation where the cooperative affiliated is newly revitalized.
### Incorporating the gender equality in the activities of the cooperative but no written plans and programs.
### With resolutions but not consolidated in CASA policy.

### Statement of Changes in Equity did not reflect utilization per Statutory Reserves
### Coop stopped accepting members last 2021 due to pandemic
### Still on process of preparing the needed documents.

### Still on process of preparing the needed documents
### Can not attend seminar during the pandemic. Busy to their profession/job.
### Overlooked to be utilized by the coop's management.

### Overlooked to be remitted by the coop's management
### Not yet familiar with such policy, still for preparation
### New assessment criteria of CDA, still for inclusion
### Still no enough cash outlay to fully fund the Statutory Funds.
### New assessment criteria of CDA, still for preparation
### Still for preparation

### Yet no Social Development Plan prepared.



### Still for implementation







### Water service not included in the purposes of Articles of Cooperation and By-Laws
### not all officers undergone mandatory trainings

### the form was not in accordance with the Memo circular
### No Certificate of Compliance for 2019 and 2020
### No PMES conducted

### no surety bond for 2021
### no CETF remitances

### no form and substance of GAD Policy, Dev't Plan, Programs and activities
### no GAD Comm
### no GAD Focal person
### no Education program, for GAD Committee

### no separate bank of statutory funds
### o form and substance
### the coop use straight line in interest computation

### need to review the financial statements
### "The cooperative is reconciling all cash accounts annually and not on a monthly basis. ."
### The cooperative has not yet prepared any budget.
### No hired employee to do the recording.

### The coop has not yet applied for a license in BFAD.
### Not aware on CBMIS
### Not aware if the coop is registered or not with the LGU.
### The cooperative is reconciling all cash accounts annually and not on a monthly basis. .
### pandemic
### Un-aware
### No share and transfer book

### No operation
### pandemic
### Company restriction and limited space for the coop
### due to pandemic

### was overlooked by the officers
### Net Loss

### Un-aware
### Registered as multipurpose but only engaged in Lending

### Expired already
### Not in accordance with MC 2012-16

### Incomplete, not regular
### Not presented during inspection
### No policy
### Not yet implemented

### Un-aware
### lack of interest

### misunderstanding
### No cash flow and notes

### No operation
### Does not maintain copy of regulations
### No SSS, Philhealth and Pag-ibig contribution

### No CTE
### pandemic
### unaware of the MC
### No operation
### No operation
### lack of staff

### No operation
### lack of staff

### pandemic
### on process of selecting beneficiary
### pandemic
### No operation
### error in recording / use of account term

### equal treatment to all.
### pandemic
### No operation
### ongoing collection effort

### overlooked
### overlooked
### Not diminishing (straight computation)

### No operation
### Lack of time and due to pandemic

### Lack of time to amend postal address in the AOCBL
### Unaware of the new format
### Forgot to follow its CBU Program based on its AOCBL
### Lack of knowledge

### Due to pandemic and unaware of the MC 2022-01
### Unaware
### Used the allocated amount as capital for its business

### Forgot to include such
### unaware
### overlooked
### CBU is not implemented due to pandemic
### On process
### On process of application for membership in QFUC

### GAD committee has not yet given their policies on GAD
### CBU is not implemented due to pandemic
### On process
### On process of application for membership in QFUC
### GAD committee has not yet given their policies on GAD
### unaware
### Officers unaware of this
### unaware
### Not Aware

### unaware
### The generated ERG was not presented and approved by GA due to lack of time.
### Amended copy of ACBL was presented during audit but incomplete, maybe it was not submitted at CDA Office
### he coop has not yet issued share capital certificate to the members.
### The coop lack knowledge in the issuance of share capital certificate to the members.
### There are no federation or union in the area.
### Water service is not included in the purposes enumerated in the Articles of Cooperation and By-Laws
### Statement of Changes in Equity did not reflect itemized utilization per Statutory Funds

### Form is available but not yet filled-up
### Still on process of fixing the bulletin board
### Application is still on-process
### Not have enough fund because coop is still new
### The coop was not able to conduct General Assembly Meeting to amend the Articles of Cooperation due to the pandemic.
### The coop is newly registered and most of the members have not yet fully paid-up their subscribed capital.
### There are no existing federation in the area of operation.
### The coop is not aware that they have to formulate a Social Development Plan.
### refusal of members

### lack of conspicuous space
### lack of fund
### Lack of fund

### not yet a member

### lack of fund

### unaware that written policies is needed
### For conveniece and safety of Sta. Catalina MPC as sister coop.
### Social Development Plan is ready for approval of the GA
### Unaware of the new signage format

### Non-implementation due to pandemic
### Lack of knowledge of what education and training program to conduct

### Unaware that they need to have an approved CASA
### Forgot to allocated amount under APLL

### not familiar with the rules
### unaware
### part time bookkeeper
### unaware
### No operation since 2020

### No signage during inspection
### No operation
### some members increase the 10% share capital subscription
### no GAD Comm provision in the bylaws

### not all officers undergo mandatory trainings
### no CDF allocation in the AFS 2021
### No operation
### Listing only

### Expired and no operation
### Amendments wwere done but it has yet to be presented to the General Assembly for approval
### trainings were put on hold due to pandemic

### No copy
### listing only

### No operation
### No operation
### PSWDO members volunteered to be GAD committee members
### PSWDO members volunteered to be GAD committee members

### no remittances
### no bank intended for statutory banks
### no remittances
### no bank intended for statutory banks
### No operation
### No operation
### overlooked
### On process
### No approve programs

### members not interested
### Still pending (with P.A.)
### Not included in the by-laws

### all govt employee
### overlooked
### no transfer of share
### no fund
### no fund
### it decrease income

### no computer
### members are barangay base only

### No forms prepared/acquired.
### On-going preparation of the certificate.

### Attended in a virtual seminar but not recognized because of the poor internet connection.
### Officers atteding trainings and seminar but not planned.
### Practicing gender equality in the cooperative but no written plans and programs.
### With board resolutions/policies but not consolidated in a CASA policy.With board resolutions/policies but not consolidated in a CASA policy.
### Some funds were used in the operation of the cooperative instead of borrowing from banks.
### With community development programs but not planned.
### Not fully utilized due to restriction during pandemic.
### Unaware of the report but can easily monitor the loan of officers.
### accredited but not renewed
### misconceptions about the law
### Amendments already approved by the General Assembly.
### unaware
### accredited 2013 with SB but not renewed
### waiting for further instruction
### To be approved by the G.A

### On process of amending the election rules and guidelines to include mandatory trainings
### For request of schedule of training with QFUC

### the former bookkeeper did not properly turnover the documents for renewal of bond
### new bookkeeper, on process of updating

### for revision of credit policy
### Paid up capital nearly reached the authorized capital.

### To coordinate with the External Auditor.
### Some members don't avail because they are afraid not to pay there obligations due to pandemic.
### The coop did not know that it should be deposited in a different account in a bank.
### Multipurpose but actual business undertaking is only credit
### No physical coop office in its registered address

### Amendment not in conformity with RA 9520
### officers are part of the training provider team
### some officers were part of the ATP team
### funds were being used in business operation

### Paid up already exceeded the authorized capital
### No appointment of GAD and no provision in the By-Laws
### Limited access to virtual trainings due to slow internet connection

### Net loss of the cooperative was not allocated to the Reserve Fund
### No breakdown of utilization of Statutory Reserves in the Statement of Changes in Equity

### No copy of RA 9520
### No Committee Minutes of meeting

### No CTE
### No appointment of GAD Committee

### Statement of Changes in Equity did not reflect breakdown of utilization of Statutory Funds
### ACBL not yet amended
### Articles not yet amended

### No allocation of preferred share to associate members
### Need to include in the amendment

### Need to amend ACBL
### pandemic
### Not yet amended
### Need to include in the amendment

### No copy of subscription Agreement
### small amount of CDF
### some associate did not met qualifications for regular membership
### not familiar with the provision of the MC

### Diminishing method will be implemented next year, 2023
### Does not maintain and update schedule of loans receivable and DOSRI Accounts
### On-goingapplication
### Lack of requirements to open an account with the Bank
### not awere of guidelines issued bynthe Authority

### coop failed to comply
### No utilization of CDF

### pandemic
### pandemic
### Un-aware
### No policy
### No programs
### pandemic
### overlooked
### No policy
### No policy
### No policy
### Amendment to become MPC was not pursued due to pandemic.

### The cooperative has recently transferred in the current address.
### Already included in the list of members.
### For verification.

### No policy
### No budget
### No policy
### No allocation
### Incorrect distribution of net loss in the statutory funds

### 1 Candidate failed to appear during the Election.
### Only 2 members filed their candidacy for the position
### Other members decline to become officer.

### Lack of time to attend trainings..
### Waiting for the conduct of GA meeting.

### Just conducted Election of Officers last May 14, 2022.
### The cooperative has just transferred in their new office and under transition of new officers.
### Under Study.

### Partial remittance.
### The cooperative is under transition.

### Coop is under transition.
### Coop is under transition,

### The coop is under transition.
### Indicated in the lending policy of the cooperative.
### Previous bookkeeper resigned from the cooperative.

### The cooperative incurs net loss.
### Can not identify a specific account for other generated income.
### a copy of BL was submitted with GAD committee, but not sure if it was submitted to CDA
### insufficient CDF
### The cooperative has not presented any cooperative development plan.
### Only part of the community had been utilized.

### financial constraints due to pandemic
### No operation upon inspection
### AC not yet amended

### No preferred share for associate members
### No issuance of share capital certificate to fully paid members.

### Not included in the policy
### City Govt didnt encourage all coops to be recognized as CSO due to numerous number of coops w/n the city
### No policy
### No program
### No policy
### original signage was removed due to transfer of office
### Funded but not 100%

### On-going completion of the required information.
### Forgot to renew. Overlook.

### Practicing the gender equality in the activities of the cooperative but no written plans and programs.
### Confused in the adjustments from previous years allocation.
### With policies/resolutions but not consolidated in CASA policy.

### With community development programs but no written Social Development Plan.
### No policy
### No utilization
### No budget
### Still in the process of acquiring accounting system.

### misconception on the purpose of share and transfer book
### pandemic
### These 3 secondary cooperatives are the founders / initial members of the NCMF.
### These 2 members are the founders of the cooperative.
### With subscription agreement for initial share capital subscription.
### Signage was damaged.

### No form prepared..
### No form prepared/acquired.

### No form prepared.
### Not properly turnover.
### Some officers have hard time to attend trainings and seminars.
### NO computation yet.
### On-going completion of some required information.

### Forgot to renew. Overlook.
### With trainings and seminars of some members, officers, and employees but not planned.
### The bookkeeper resigned. Looking for replacement.
14
### Looking for bookkeeper to prepare financial statements.
### With verbal agreement/resolutions but not consolidated in a CASA policy.


### Unable to prepare a plan.
### No community/social development plan prepared and not fully utilized due to pandemic.
### hesitant to join union/ fed due to bad experience before
### Only remitted P5,000 pesos

### the management believes that past due accounts are collectible
### pandemic
### payment of member-depositors was prioritized
### Waiting for the result of PCCs case.

### The cooperative has newly appointed GAD Committee.
### The cooperative is under mgt transition.

### Indicated in the BR only.
### Indicated in the BR.

### No policy.
### The cooperative ins under transition.

### Not yet amended
### Need to amend
### Not using the subscription agreement.
### No issuance
### No CBU program
### These 4 secondary coops are the founders of the cooperative.
### Lack of strategies

### the coop’s office is under renovation

### Non-conduct of PMES to new members.
### Expired already

### Not included in the GA Approval

### No policy
### No appointed focal person
### No program
### No staff
### No presented document
### No docs presented
### No presented documents

### No policy
### No allotted funds

### No documents presented
### No vault
### No presented social plan

### No programs for the community
### Coop must compute for the rate of PR and ISC.

### forgot to renew

### Not adopting because the coop is micro
### no aging made by the bookkeeper

### micro coop is not adopting the CISA
### Unaware of the provisions regarding the acceptance of regular members

### lack of knowledge in accomplishing the share and transfer book
### No knowledge in the formulation of said rules and guidelines
### Lack of knowledge, so the expenses incurred for community road cleaning was charged tooperating expenses
### Unaware of education program and policies
### No knowledge/idea on GAD Education and Training program

### No knowledge on bank reconciliations
### lack ofknowledge in formulating the plan and budget
### Opening of bank account for statutory funds is ongoing

### not aware and no knowledge on how to formulate this policy
### lack of knowledge in formulating social development plan
### unaware of the provisions regarding CDF

### unaware
### No approved CASA presented during inspection.

### Not aware of this cash management policies
### Coop not aware that Tellers bond shall be included in the policy.
### Not aware of this cash management policies.
### no signage
### no form of subscription agreeement
### no form of share and transfer book

### no share capital certificate issued
### lacking of some information
### no PMES for new members

### no formulation of education program or human resource development program and policies for its officers, members, and employees
### CETF due to apex are used by cooperative in there operation
### The proposed amendments has been approved by the GA, the processing of documents is already undertaken.
### AFS has lacking parts
### no coop franchise

### individual ownship

### no form and substance of share and transfer book
### no form and substance of Election rules and Guidelines

### not in accordance with memo circular
### mandatory reports not completed

### no recording for inventory
### no separate bank account for statutory funds

### not compliance with NWRB
### no coop office

### no signage
### accepting members outside the area of operation

### non issuance of share capital certificates
### no activities for capital build-up program

### no election rules and guideliness
### some officers did not attend the mandatory trainings

### not inconsonance with the basic information required
### mandatory reports not yet completed
### no records for inventory

### npo separete bank for statutory funds
### not compliance in the NWRB
### The coop failed to issue the members share capital certificate year 2021 since the Annual General Assembly was cancelled due to pandemic
### Due to pandemic there was no no training conducted by the CDA Accredited Training provider .
### Not aware regarding the monthly reconciliation of all cash accounts with a specific date.
### The ooop applied only in principle no written policy/procedures
### The coop thought no needs CASA the assigned personnel in charge of the particular task her/his signature is already sufficient
### The coop have only a cancelled checks it is accounted for and attached to voucher as practice
### This may cause threat to coop privacy

### Due to limitations on meetings
### Not issued due to unclear policy on signatories

### Due to limitations issued by IATF
### Lack of financial capabilities
### Not given due attention

### Not given due attention due to pandemic

### Not given due attention due to pandemic
### wrong entry it shd be deducted from the donation
### Request by the members to be used in operation

### Not enough fund to hire employees
### Embeded in the general fund
### Due to pandemic

### system problem
### Others have attended but not credited

### pending due to some correction made by the bookkeeper on the computation
### coop Election Rules and Guidelines for re vision
### There is no training providers in the area

### Lack of coordination of GAD Committee with the BODs
### due to financial constrained during the pandemic some of the funds were utilized in operation
### Coop MSO Manager refused to adopt the diminishing Balance computation on loan balance
### Not well informed pertaining to CISA compliant
### Still pending due to some necessary requirements

### Succession plan in the DARAB still on the process
### Not given preference
### members are not interested

### officers unaware of the need to include
### coops not aware; only new members have signed agreement
### no GA due to pandemic
### CETF due toapex weoperating fund

### No knowledge about subscription agreement

### Suffered net loss
### Net loss
### Due tp pandemic
### Due to lack of technology & pandemic
### No capacity to hire employees
### No capacity to hired employees

### No checks issuance

### Signage was damaged by typhoon Ursula
### Not practised by the coop.
### Not practised by the coop

### Forgotten by the coop.
### Not active to federation

### Not discussed within the committtee & BOD level
### Not discussed within the committee & BOD level

### Not achieved due to pandemic
### Not maintained because it was not required by the bank

### The coop is not aware of CISA (RA 9510)
### The funds were deposited in primary cooperative (378,908.01 deposited in primary coop.-
### NO GAM due to pandemic

### The officers were not aware that the surety bond has expired.
### Not properly been segregated/funded

### funds were utilized as operating capital
### Unavailability of time to perform.
### The Officers and management are aware but unable to incorporate in the policy.
### Unavailability of time to perform cash monitoring.

### No approved CASA
### Not given preference
### No information on the process

### Offered loans to associates members
### Amendment is on going

### Due to limitations of meetings
### Fund is embeded to gereral fund

### Due to limitations issued by IATF
### Due to limitations issued to IATF

### MOA with barangay is still on process; water service is being operated by the brgy before
### for policy formulation

### No one from among the members are interested to accept obligation
### CDF utilization not being included in the plan

### on process of formulating
### The BOD approves the said provision inorder not to have a net loss
### unaware of CISA
### Not fully aware on the agreement
### unaware that they will issue cert.

### Due to pandemic and technology barrier
### No capacity to hire employees
### not given due attention

### on process
### not given due atten
### no knowledge on CISA

### BOD not aware pertaining to Subscription Agreement







### Conducted PMES but failed to have attendance or logbook that they have conducted PMES to new members

### Failed to formulate
### To be implemented
### No policy created but only followed bank processes on check replacement

### Failed to conduct inventory
### Failed to separate bank account
### On the process of adopting computerized accounting system from PFCCO

### Already submitted initial requirements to CIC and still coordinating with PFCCO on the process of submitting the data to CIC
### Due to lack of awareness for GAD Committe to prepare GAD Education and Training Program
### GAD committee are not aware to prepare support systems and and services
### No Orientation on CISA
### The officers no action due to busy schedules
### Unaware officers and management on the MC 2013-17 Article 46 RA 9520

### Un aware officers
### The secreatary not acted due to busy schedule

### The coops focus on the banana production activity related to ARB.
### Unaware Election Committee and BODs to the MC 2013-02

### Some of the officers not available time to attend the training
### Secretary not acted due busy schedule
### For privacy and security reason they dont post the AFS of the cooperative
### Inactive officers
### No action yet due to funds available it was used in the business operation
### Need to train the committee
### The management not focus on the lending activity of the cooperative
### Audit Committee are not functioning
### Audit committee are not functioning

### Having no Policy and no knowledge what to do
### No action yet
### Officers un aware on CASA

### officers unaware on CASA
### management is not functioning as lending cooperative

### the board of directors not functioning well
### Audit committee is not functioning
### officers have no action due different principles adopted by individual
### Still no action of the officers they need to used the funds for operation
### Officers not focus on the lending activity of the coop
### Audit Committee not conducting a surprise cash count
### Audit committees not conducting regular cash reconciliation

### The mindset of the officers focus on the ARBs as banana growers not in the lending coop operation
### The coop officers still no action due busy schedule on curing the banana disease on individual farming
### officers busy due to individual farming
### unaware management
### Still on pending amendment since 2019 due to pandemic the processor of the said docs hardtime to correct the docs.
### no action of the formers secretary

### No action of the formers secretary
### Unaware on the MCs on mandatory requirements

### unaware officers on the MCs
### unaware officers on the Article 46 par 1 of RA 9520

### unaware on Art 86 , 5 (c) RA 9520

### unaware bookkeeper and officers
### no action of formers secretary

### unaware on the article 10 RA 9520
### no action former secretary
### no action former secretary
### no officers aware on Art 52 par 3 RA 9520

### no action of the BODs and management
### still unstable management no funds yet
### still ustable management and no funds available

### stil unstable management and no funds available
### Inactive education committee

### unfunded CETF used in the business operation
### no action from the previous officers
### No action from the previous officers
### Audit committee not performing

### Audit committee notperforming
### Unaware BODs no action
### Unaware officers/management

### not complied since pandemic
### no manager to look for the day to day operation

### No action by the previous BODs
### used in the business operation of the cooperative

### Unstable management
### No manager holds the reesponsibilities

### no action of the previous BODs
### unfunded

### unaware on Art. 86 5 (c) RA 9520
### unfunded CETF used in the business operation

### unfunded
### Unaware officers
### unaware on the Art 52 par 3 R.A 9520
### Inactive BODs officers and committees

### no action from the audit committee
### no idea some officers
### audit committee tee not functioning

### inactive officers and some officers un aware

### no assessment since pandemic
### no action from the BODs focus on farming
### no action from the BODs
### no action from the officers since pandemic

### no action from the BODs since pandemic
### No regular secretary of the cooperative
### busy secretary
### No action of the board relating on the CBU program to its members
### Elecom had no meeting since pandemic
### no available time to attend the training
### bookkeeper has no idea on Art 86 5 (c) 9520

### secretary not consistent to her duties and responsibilities
### secretary not performing her regular duties

### unstable business operation and no enough funds to pay the minimum wages
### unfunded
### unfunded
### no regular manager performed on verification and reconciliation
### Board of directors unknowledgeable on the Codified approving and signing authorities
### Board of directors unknowledgeable on the Codified approving and signing authorities Board of directors unknowledgeable on the Codified approving and signing authorities
### Educ Committee not acted

### no midyear assessment of the officers was conducted
### capitalized
### unaware/unknowledgeable on cash management
### secretary is inconsistent to her duties due to busy schedule

### Need to purchase dry seal of the cooperative and to have guideline on the issuance of the share certificate
### Not yet included in the approved annual plan and budget unfunded used in the business operation
### no action yet my the management

### unfunded
### no idea of the format

### busy
### to be prepared yet
### no idea
### to be prepared
### former secretary was died
### unfunded due crisis on production of banana canvendish
### newly appointed secretary

### BODs has no action on findings

### on process
### no format
### to be established
### no sample
### mandatory trainings is scheduled on August 16-17 2022
### just an informal briefing
### forgotten or mislooked
### copy of minutes is with the secretary

### not aware
### not yet a member of federation

### c/o external auditor
### to be established
### to be worked out
### aware but not practice

### on process
### Busy schedule of some officer to attend trainings
### unaware of some officers

### for privacy and security of the cooperative

### Not yet remitted since the staff in part time only.
### unfunded
### still looking for a federation to remit their CTEF

### GAD had no trainings/orientation some of the officers busy
### Unfunded
### unfunded
### only partime bookkeeper

### inactive audit committee

### officers has no accounting background
### no idea on CASA

### no idea on accounting cycle some of the officers

### no regular meeting by the board on the development of the lending operation
### no regular office in the cooperative on lending operation
### no regular office in the cooperative

### partime bookkeeper cant provide the said aging of loan receivable
### unaware on the PFRF
### partime bookkeeper
### BODs having different values and principle in running the coop
### BODs not active
### unfunded
### Documents were in the Padre Burgos, Quezon
### not operating in the registered area

### overlooked
### records are at the custody of the officer in charge

### officer in charge is not available
### unaware
### due to pandemic, amendment was not pursued

### No capacity to put-up office
### with subscription agreement implemented

### Due to pandemic
### Lack of funds

### All transactions in cash basis
### Due to pandemic

### Due to pandemic

### Members are not interested to continue the coop.
### Delayed Financial Reports.

### No transfer of share done in the cooperative.

### No trainings conducted especially during pandemic.
### No final layout.

### Un-aware
### Limited number of members

### No election guidelines
### Most of the members are busy in their work sched.
### no transfer of share of the members.
### CTE not renewed.

### not appointed yet
### the coop is micro

### Conflict with work schedule.
### Most of the members are busy in their work sched.

### Un-aware
### Un-aware
### The coop office is under renovation which also need furniture and fixtures
### No copy of the policy

### Documents not kept accordingly

### aware but some officers are so busy

### so little amount
### not yet a member of a federation

### not a member of federation yet
### not aware
### not practice
### dependent on bank's policy

### to be crafted
### to be crafted
### already included in the lending policy

### mini store, insurance agent and photocopier services are not yet included in the purposes/line of business

### collection of loan repayment is thru salary deduction
### not yet crafted

### no social development plan

### no budget
### not yet implemented

### not aware
### some officers are s o busy

### Unaware of the yearly renewal of the surety bond

### Un-aware
### No formulated policy

### Conflict on work schedule
### for update

### Listing of members only
### listing of members only

### No meetings

### Un-aware
### Not yet affiliated with any federation or union
### Un-aware
### No operation
### No operation
### Amendment was not part of the agenda during meeting
### Other purpose was not given the priority
### Unaware on the issuances of signage
### Unfamiliar of the difference of common and preferred shares

### Issuance of share certificates was not given the priority
### Current address of coop has no monthly rent and is much safer.
### Policy, not reviewed
### Unaware of the issuances on mandatory trainings of the officers

### Not given the priority, unaware of the requirements for membership

### Not an active member of any union/federation
### Unaware of the issuance and guidelines on GAD

### Unaware of the issuances and guidelines on GAD

### on process
### not aware

### registry book are at respective branches/satellite offices.
### with respecive branches.
### to be updated yet

### on process of crafting
### to be referred to External auditor

### Working funds are petty cash fund and revolving fund.
### already praticed but no policy

### only GRF was initially funded
### to be crafted
### for updating
### Unaware of the guidelines on social development plan and program

### Unaware of the guidelines and issuances of social development programs
### Coop fund cannot afford the allocation of APLL

### Unaware of the laws on CISA
### Due to humanitarian reason on the sincerety of the BOD in rendering their services to the cooperative
### still on the process of compliant seeking consultancy with COOP NATCCO.
### The coop is community base and micro-finance is the main operation and to avoid serving with non-members we accepted our clients as associate members
### system upgrading
### Members are hesitant to put up additional capital

### Members are hesitant to put up additional capital
### The members observed the progress of the cooperative when the incumbent chair managed the cooperative at the same time
### Not given the priority by other officers
### Unaware of the guidelines on PMES to new members

### Unfamiliar of the issuances on GAD
### It has become a practice to cater and account them under the ARB's/comaker
### The Patronage refund is credited to the ARB/co-maker
### Unaware of the government issuances

### Conflict of schedule (laptops are used by students).

### In process
### Use in the operation during pandemic time.
### No available staff

### Conflict on the sched of work.
### Savers first

### Due to pandemic and conflict in schedule.
### Due to pandemic and conflict in schedule.
### In the past, there is lack of basis for the implementation of the diminishing balance for all types of loans.

### Overlooked
### Un-aware
### In progress
### No policy
### Un-aware
### Coop is not aware to have a written CASA containing the designated accountable persons for a specific transactions.
### Coop is not aware to have a written CASA containing the designated accountable persons for a specific transactions.
### Coop Secretary has recently appointed.

### The GA has not yet approved any affiliation of a cooperative.
### Not aware that it should have a policy for such matter.

### Not aware that social development plan be aligned with LGU.

### Number of increase of membership depends on the workers' requirements of principal clients.
### Gipahawa na sa ANECO Buidling
### Failed to update
### Failed to issue

### No associate in the coop
### no associate member in the coop
### no provision of associate members

### no allocation of preferred shares
### exceed the paid up capital limitation

### no transfer of share yet.
### trainings requirements for officers does not contain in the Election Rules and Guideliness
### Only follow what is stated in the By Laws
### Only follow what is stated in t
### lack of awarenes

### no activity
### ongoing
### Failed to renew
### Failed to appoint

### no transfer of share yet.

### no GAD plan / budget
### no provision in the bylaws
### only followed what is stated in the by laws
### Still looking for federation to be a member
15
### Busy
### Pandemic
### no activity
### busy
### Failed to have logbook on PMES conducted
### did not renew

### did not renew
### failed to post
### no bank account for statutory fund

### The provision was overlooked by the cooperative.


### Planned but not documented
### Multiple requirements



### Planned but not documented
### Multiple requirements
### micro coops only

### some officers are working, no time to attend the mandatory trainings
### No time (Busy).
### No prepared minutes of the virtual meeting

### Not yet a member of any federation/union
### Not aware of the notes

### Not aware of the policy
### Non-awareness of Credit Information System Act (CISA) (RA 9510), Accurate implementation and observance.
### Un-aware
### Included in the proposed amendment

### Un-aware

### Inadvertently missed for approval of G.A.
### Un-aware


### Un-aware

### Un-aware

### Un-aware

### Un-aware

### Un-aware

### Business stopped due to pandemic
### Unable to subtmit amendments due to pandemic
### Juridical personalities put up savings to LAMP since Libagon is unbanked.

### The Election Rules and Guidelines presented was not yet approved by the GA
### Coop will have to deposit additional fund for their Statutory Fund
### New employees

### In-active members
### Un-aware
### For review
### for amendment

### for amendment

### For issuance
### To encourage potential officers to participate in the election

### For further BOD review
### To ensure exclusive control
### For further BOD review
### To ensure exclusive control

### No new clients
### Lack of interest from associate members.

### Preferred shares per AC exceed already
### Capital subscription per AC already exceeded the 150M authorized capital
### Juridical personalities put up savings at LSMPC since Pintuyan is unbanked
### Will submit the registration of branches ASAP

### Coop will have to agree to re-assign other accounts for the Statutory Funds
### Amendment delayed due to pandemic
### Signatories are approved by virtue of BOD Resolution

### The cooperative's CASA does not include Bank Signatories
### Not yet discussed by the Election Committee.

### Unaware of the new system.
### Unable to disburse due to its small amount and still seeking Federations/Unions to be affiliated

### no policy formulated
### no trainings especially during pandemic

### about to renew

### renewal was on process.
### still looking


### Due to pandemic

### Coop has cannot update the system only the system provider
### Overlooked
### Submitted report was deferred due to lack of trainings
### will issue Share Capital Cert this coming ARGAM

### Net loss in 2021
### On process.
### Due to retrenchment of the company, most of the officers were separated from the company


### Due to pandemic

### Federation ( Re-organization of personnel in-charge.
### By-Laws was not amended

### By-laws was not amended
### Time Constraint

### Not aware
### GAD Chairman is also the HR of DMMA , too busy to comply

### GAD Chairperson is also HR of DMMA , too busy to comply
### Board has not met personally the external auditor hired
### Treasurer non functional

### No idea
### no appointment by BOD
### Changed Office location
### due to continues situation of pandemic not all officers have completed the mandatory training
### ELECOM not well inform by the BOD
### Unaware of the modified allocation and distribution of net surplus in case of negative reserve fund


### Failure of the committee to furnish report to the office
### Time Constraint

### Federation (Re-organization of personnel in-charge)

### The document was destroyed by typhoon Odette
### Forgot to include contracts, MOU/MOA in the CASA
### forgot to include in the CASA

### forgot to include checks in the CASA
### forgot to include
### not aware of the formulation of cash management policy
### The cooperative is having a hard time to encourage members to file candidacy
### Amendments are for processing with the CDA
### It has been a coop's practice.

### Has already amended during the GA meeting.
### Did not update share and transfer book.
### Election Rules and Guidelines was not approved by the GA
### No policy created.
### Failed to formulate social development program for the community.
### ACBL is not not amended to include the Credit Committee

### Due to pandemic, officers were not able to attend
### most of the officers failed to attend the seminar to conflict of time with their respective job
### The coop not aware particularly on mainstreaming of GAD
### GAD Committee lack of knowledge on training program
### No appproved policies

### due to pandemic
### officers were not able to renew due to pandemic

### Documennts for amendments already forwarded toCDA for approval
### Not able to attend due to pandemic

### Due to covid19
### No place yet to post the AFS

### The coop not able to renew its CTE due to some members who were not able to secure TIN
### Members are not interested to continue to the coop.
### Not following the provision of the bylaws on acceptance of associate members to become regular members.
### Not yet presented to the GA in 2022
### Stop in 2020

### It is the BOD who approved the compensation of all the officers
### Coop transferred its office from their former location
### The cooperative members subscribed capital were not properly updated since the old members had withdrawn its shares capital, and in record it is accumulated
### There was no Members'subscription agreement enforced by the previous BOD

### due to coop transferred of office Shares and Transfer Book was not maintained and updated
### Amendment of by-laws to include provision of allocation of preferred shares still for discussion with Board of Directors
### The old members was not able to come to coop office to accomplish the subsequent subscription agreement form prepared.
### Prepared the share capital certificates already and ready for distribution but no GA conducted due to pandemic.
### Busy officers and conflict of schedules

### Education Committee members are busy, thus, no enough time to create education program. In addition, it is included in the annual plan but no separate and detailed education plan prepared.

### no knowwledge
### no knowledge
### practice but no written policy
### no idea
### Due to pandemic

### Due to Pandemic
### Due to pandemic, GAD committee failed to meet and discuss\

### Due to pandemic
### Due to Pandemic
### Due to pandemic, GAD committee failed to meet and discuss
### Used in the opoeration
### Due to pandemic

### newly reg coop
### newly reg
### Has no basis since the share ;and transfer book has no entries
### Members' paid up and subscription in the process of validation and records reconciliation
### BOD has no GAD policy as to the implementation of mainstreaming of GAD
### GAD committee needs modules on GAD trainings

### Not aware it is required
### Audit and Inventory Committee conducted audit annually

### Due to coop financial constraint some of the funds were used in the operation
### No DOSRI Accounts prepared since there is no clear policy

### BOD not inform by the Management
### Management did not coordinated the BOD

### The secretary failed to submit reports in time of pandemic
### The coop transaction is still too small as well as the sales for the non-members.
### The cooperative has not furnished any copy of the LGUs social development plan or vice-versa.
### The cooperative has stopped its operation since the pandemic; the garments industry is very much affected.
### The cooperative has stopped its operation since the pandemic ; the garments industry is very much affected.
### Did not prioritized.
### Was not able to conduct GA meeting since 2020 due to pandemic and typhoon Odette.
### waiting for the approval of the general assembly
### The management believes that the capital build up pledge in the membership form is sufficient
### The cooperative has come up with a policy that issuance of share certificate is upon request of members.
### To provide as it comes
### Not yet remitted

### They think that the soft copy monitoring report / file on share certificate is sufficient
### It depends on the contracts.
### Not being practiced in the operation
### Possible change of coop office

### BOD is not yet decided on where to remit the fund
### Forgot to do the General assembly resolution but the GA has already approved it.
### Unaware that Financial Statement of the cooperative should be published and kept posted in a conspicuous place in the principal office of the cooperative.
### The cooperative cannot afford to implement the minimum wage to its hired employees.
### The cooperative cannot afford to provide 13th month pay to its hired employees.
### Overlooked
### Misinterpretation of the provisions in the by laws.
### pandemic
### The External Auditor does not consulted the coop
### Due to the requirements of TIN of members

### It was overlooked
### The cooperative has incurred losses due to pandemic

### The cooperative has incurred losses in the past
### Membership to coop bank is on process
### Not aware

### Lack of time to prepare
### Overlooked
### Un-aware
### PFTEC is inactive due to pandemic
### For revision of policies.
### For revision of policy

### No staff
### Un-aware
### Stipulated in the by-laws but not incorporated in the adopted election rules and guidelines.
### Based on previous computation.
### No budget provided.

### Underspend from budget due to pandemic/calamity.
### No record
### Lack of budget
### Un-aware
### Un-aware
### The BOD is not aware it requires policy in its application
### Management failed to coordinate with the BOD

### The Audit Committee conducted inventory annually both unused supplies and coop equipment
### The coop is not yet aware that they should they should maintain separate records of sales/services to members and non -members.
### The Statutory Funds are used in the operation due lack of capital
### DOSRI Accounts not practiced and adopted
### coop is not aware

### Not inform by the management
### Not aware
### Bookkeeper not informed by the management

### The Bookkeeper no idea and particular on DOSRI Accounts
### The Statutory Funds are used in the operation due lack of capital
### DOSRI Accounts not practiced and adopted
### coop is not aware

### Not inform by the management
### Not aware

### Bookkeeper not informed by the management
### The Bookkeeper no idea and particular on DOSRI Accounts
### misconception that there is no need for an amendment, a BOD resolution is enough
### not aware

### conflict of schedule / pandemic
### committees are newly appointed and are not aware of the need to formulate GAD plans and programs
### Practice only, no written policy

### practice only no written policy
### pandemic
### not aware
### Due to lack of material time during GA meeting amendments was not presented.
### Due to lack of time during GA meeting, such amendments were not presented for approval.
### Not submitted to RO due to the death of its chairman

### Not able to view the provision of MC
### No knowledge on subscription
### No available book during purchase

### The member coop unaware of the provisions of the by-laws
### The operation have suffered due negative effect of tragic incident suffered by the coop.
### Net Loss since 2017
### Until now the federation is on skeletal force

### Limited meetings
### Net loss since 2017

### No G.A conducted for more than 2 years
### No G.A conducted f or mote than 2 years
### Only cash transactions are being practiced

### No idea on cash management

### Due to lack of time to prepare.
### The pevious secretary has resigned
### Not aware of the provision of the law.

### Due to resignation of the Secretary.
### The Secretary has resigned from his position.

### Due to lack of budget.
### Due to lack of funds/ budget.

### Due to lack of knowledge on GAD.
### no records maintain
### no forms to be issued
### Lack of funds.

### Not aware of the document to be maintained.
### The officers not aware
### Officers will decide on how to amortize the balance of P446,740.52


### Mandatory trainings was not given importance.
### We are tempted to use the fund for emergency procurement of supplies.
### The cooperative cannot afford to withhold and remit the mandatory contributions of the office staff. They are only given an honorarium but within the minimum wage bracket.
### Not aware of the correct account titles to be used.
### Don't have the sample format as guide in the drafting of the CASA.
### We cannot control the use of the Reserve Fund for emergency procurement.
### Due to limited transactions only
### It would result to net loss
### The cooperative has not attended seminar about CISA

### The treasurer gets the cash collections everyday and safekeep it in their house in the meantime and deposit it on the next banking day.
### We do not maintain any safe or vault. Only the treasurer takes care of the cash collections and safekeep it in her house. The collections are deposited to the bank on the following banking day.
### Do not have any sample format to use as guide in the drafting.
### Not aware of the sample format.
### We only concentrated on the giving back of service to the community.
### Not aware of the plan that it should be in line with the Barangay or LGU.
### Amendment is on going
### no forms given to the new member
### automatic transfer

### No forms

### no trainings during pandemic
### forgot to renew

### CTE was expire
### still looking for a federation

### micro coop not adopting

### no subscription agreement issued since before
### no trainings conducted especially during pandemic

### will renew after this inspection
### no designation yet
### micro coop

### Allocation for Statutory Funds not in accordance with the By-Laws
### Allocation of Net Surplus not distributed as per coop's By-Laws

### No. of BODs not in accordance with the By-Laws
### Certificate of Public Convenience (CPC) for renewal

### No. of regular member not twice as the associate membership

### no trainings conducted especially during pandemin

### Issue share capital certificate last 2016
### still looking

### still looking

### No provision of GAD Committee in the By-Laws
### No GAD Policy formulated
### Non-compliance to CISA
### The cooperative has just started, from non compliance status
### Previous officers doesn't have proper turnover
### No proper turnover

### overlooked
### overlooked
### overlooked
### overlooked
### overlooked
### overlooked
### overlooked
### The cooperative cannot sustain the rentals of office. The cooperative had agreement from other cooperative to use the same office for the mean time.
### Unable to accomplished.

### Overlook
### On-going preparation.
### With verbal agreements but but no written policy.

### The school management has not yet approved the request of the coop for a separate office.
### The coop is not aware and the officers are still learning
### The coop transferred to a bigger office to be used as its jeepney terminal. The coop was not able to conduct General Assembly meeting for the approval of the Articles of Cooperation and Bylaws.
### The coop has not yet formulated the policy in the issuance of share capital certificate to the members.
### The officers have not yet undergone mandatory trainings due to the pandemic.
### management agrees to comply

### The coop will adopt the mandatory training requirements for the officers.
### The officers have not yet completed the mandatory trainings due to the pandemic.
### The coop has just started its transport service.
### Failure to present policy on DOSRI Accounts
### There are no existing transport federation in Pangasinan.

### The coop is not aware in the formulation of the Social Development Plan.
### Coop Secretary was not aware of the proper sending of Notice of GA Meeting
### Not aware of such provision.
### the cooperative officers are still learning.

### Coop officers are still learning
### Coop officers are still learning the cooperative operation and processes
### coop officers are still learning.
### Coop officers are still learning.
### will comply

### no forms to issue

### forgot to renew
### still looking

### not adopting barangay base members.
### Coop intended to be a one-stop shop for meat buyers and failed to review its articles of cooperation and by-laws
### Possible transfer of coop office due to LGU order and possible repair of the coop office once the order is released.
### Coop agreed to accept members paying capital on an installment basis including the initial paid-up capital and failed to review articles of cooperation and by-laws.
### Coop application for amendments was not processed due to pandemic and failure to secure COC.
### Failed to review coop articles of cooperation and by-laws.
### Failed to review the law and the by-laws.

### Lack of knowledge of the regulation, formulation and implementation of the law and policies.
### Failed to review articles of cooperation and by-laws and lack of knowledge of the regulation, formulation and implementation of the law and policies.
### Non-familiarity of the Art. 86 RA 9520, Rule 10 of Revised IRR and MC 2015-06.
### Non-familiarity of the law, Failed to review the by-laws and lack of training of bookkeeping and accounting for non-accounts.
### Due to pandemic and conflict of schedules of working members.

### Non-familiarity of the law and regulations
### Absence of coop office

### Limited resources and non-familiarity of other laws and regulation.
### Late securing of AFS
### Lack of knowledge of the formulation and implementation of the laws and approved policies.
### Non-familiarity of the law and lack of training of basic accounting for non-accountants.
### No affiliation to federation/union, Non-familiarity of the law and lack of training of basic accounting for non-accountants.
### Non-familiarity of the law and regulations.
### Non-familiarity of the Revised Standard Charts of Accounts for cooperative and lack of training of basic accounting for non-accountants.
### Non-familiarity of the document

### lack of training on bokkeeping
### Lack of knowledge of formulation and implementation.
### Members with delinquent account and inactive membership are the reasons of low patronization from members.
### Lack of knowledge of the regulation, formulation and implementation.
### Education committee is busy and unable to create/present the file.

### were used due to shortage of funds during the pandemic
### funds were used during the pandemic

### were used due to shortage of funds during the pandemic
### funds were used during the pandemic

### The coop was not able to conduct General assembly Meeting for the amendment to be approved by the General assembly.
### The coop has not yet formulated its policy on the issuance of share capital certificate to the members.
### The coop will formulate the Election Rules and Guidelinesand will include the compliance of the mandatory training requirements for officers.
### Some of the officers have attended mandatory trainings but not the required 16 hours for Medium coops.
### The coop's modernized jeepneys just started its transport service.
### There are no existing transport Federation in Pangasinan.
### The coop is not aware of the finding in the formulation of Social Development Plan.
### no enough fund to purchase a land

### lack of members
### lack of members

### no subscription agreement provided

### no policy made

### no trainings conducted especially during pandemin
### submitted relief for postponement.

### Compliance with the amendment findings is still on-going
### due to office re-organization
### Employee is still on probationary.

### Cooperative is planning to remit half of its CETF to affiliated federation/union.
### To update our social development plan

### ongoing compliance with the amendment findings
### Was overlooked by the personnel in-charge
### For compliance of the cooperative
### on-going digitization

### misplaced during transfer of office
### misconception
### Acceptance of associate members is based if not comply all the requirement of being a regular member.
### Unable to accomplished.
### The cooperative did not issue share certificate.
### Due to volume of work, appointed a chairperson other than the vice-chairperson of the BOD.
### Not properly turned-over.
### Didn't update the membership registry.

### Overlook.
### Not properly accounted.
### Forgot to submit by the previous officers but the current officers are now working on it.
### Unable to do the report but loans of officers and staff are properly monitored.
### Acceptance of associate member is it applicants did not meet the qualifications of regular member.
### associate members are not willing to convert into regular members
### in conflict with DOLE Guidelines
### For BOD's consideration

### misconception
### for remittance to CUMC

### misconception
### for remittance to CUMC

### Has share capital certificate but incomplete details.
### Yet to be identified by the BOD
### newly appointed committee

### for implementation
### needs funds for the operation

### Overlooked
### mislooked
### overlooked
### The rented office is very small, but will comply with the signage requirement
### Crafting of Election Rules and Guidelines is ongoing
### Schedule of officers does not jive with each other
### The concerned officer was not able to track the validity of his bond.
### The concerned officer if not aware of the report to be submitted
### Absence of Medium Development Plan

### Still looking for federation/union to be member of.
### Crafting is on going

### Absence of GAD Plan and Program
### No Medium Term Development Plan to include the Social Development Plan
### The management agreement was not in the Registration Template during the time of registration
### Rented office is small but will comply with requirements of the signage
### The rented office space is small, but will comply with the requirements for a signage
### The rented office space is small, but comply with the requirements of signage
### Not well inform regarding the Credit Information System Act
### The cooperative has no business operation in 2021 due to the pandemic and planning to discontinue its operation as a coop to an association.
### The cooperative has already passed a resolution to the CDA Regional Office.
### 'the cooperative focused on its palay production during this time of pandemic.
### No action on the part of the Coop (last year's findings).
### No display signage
### No amendment on the increase of capitalization (last year's findings).
### Not observed by Coop.

### No implementation of CBU program.
### Associate are inactive
### Associates are inactive, won't accept anymore associates

### Not aware of the prescribed form
### Layouting is almost done

### Expired already
### Blown by Typhoon


### no trainings conducted.
### The coop was not able to conduct General Assembly Meeting for the amendment to be approved by the General Assembly.
### No mandatory trainings conducted due to the pandemic.

### CETF is using for building renovation.

### not formulated
### No minutes of BOD and Committees
### Un-aware
### No education program

### Not yet affiliated with any fed/union
### No policy
### Key informants (accountiing staff) not available during inspection

### Key informants (accountiing staff) not available during inspection.
### No policy
### The approved Codified Approving and Signing Authorities (CASA) must contain the authorized b.) Disbursement vouchers signatories No policy
### Key informant (accounting staff) not available during inspection.

### The Election Rules and Guidelines adopted by the Cooperative did not include the mandatory training requirements
### Busy
### Due to pandemic
### Not aware of the form

### Just recovering from Net Loss in the previous years
### Inactive due to pandemic

### Cannot find a replacement for resigned bookkeeper
### No person in charge
### Deposits is done daily

### New Teller
### Too big

### None
### Most of the Associate Members are inactive
### The cooperative signage was blown by Typhoon Odette
### To stop accepting associate members
16
### Not aware
### Key informant (accounting staff) not available during inspection.

### No separate account
### GM only, no written policy

### PCF Custodian, no written policy

### No Social Development plan
### No program

### Do not have time yet to update the Share and Transfer Book.
### Cannot afford to impose or implement all the mandatory contributions.

### Cannot afford to give the minimum wage.
### Cannot afford to give the 1 month salary as 13th month pay.
### Have not prepared the retirement plan for officers and staff.
### No idea of the format for the GAD Plan.

### Don't have time yet to prepare the GAD Plan or Policy.
### Not aware of the bank reconciliation statement. Not practiced.
### Not drafted yet. No sample format to follow as a guide.

### We only prepared one schedule for the aging of the loans receivables and accounts receivables.
### We do not have a sample format for the social development plan. We are not aware of the plan.
### Not aware of the plan.
### Not aware of the plan.
### The pandemic hindered the recruitment of new members.
### We included the DOSRI accounts in one schedule of aging of loans and accounts receivables.
### We have not prepared the processing plant or facility for the ice cream production.
### We still have to comply the processing plant needed in the ice cream production.
### We still have to prepare the papers and processing plant or facility for the ice cream production.
### amendments is still to be presented to the GA
### conflict of schedules

### Exhausted retirement fund.
### No development plan

### Not aware that the focal person must be an employee of the coop.
### Is currently practicing but no policy.

### For clarification with accountant
### still on process with pag-ibig and philhealth
### The provision was overlooked by the provision

### Misplaced
### Time Constraint
### Due to pandemic / Due to typhoon Odette

### The provision was overlooked by the committee
### Not with the MC

### Conflict of Schedule
### Time Constraint
### Many have withdrawn.

### In conflict with the contact with Dole Philippines
### Many have withdrawn.
### In conflict with the contact with Dole Philippines

### The cooperative has not started any business, most of the members has no income since there is very few passenger in the area, has not yet recovered from crisis due to pandemic
### No forms

### no trainings conducted during pandemic
### availed of the regulatory relief issued by the Authority

### unaware
### will renew after inspection

### still looking

### continuously funding the statutory funds
### for compliance
### Noted.
### Non-issuance due to Covid 19

### Has only 21 members
### has only 21 members
### Has only 21 members.

### Was not able to renew due to pandemic.
### not submitted TIMTA

### still looking
### no appointment
### not submitted TIMTA

### still looking
### no appointment

### micro coop
### still looking

### no appointment

### No full operations yet due to absence of approved route plan
### no orientations on how to craft Election Rules and Guidelines
### aware but did not haver the time to renew, coop promised to renew bonds of accountable officers
### unaware
### unaware that a GAD focal person has to be appointed aside from the members of the GAD Committee
### unaware
### Lack of trainings on how to craft

### lack of trainings on how to craft Social Development Plan
### practiced but no social development plan to serve as basis in utilizing CDF
### unaware of the development p[an of the LGU
### unaware that increase of membership has to be targeted though coop has new members
### Limited funds due to limited operations
### Un-aware
### Un-aware
### No operation
### Conflict on schedule.

### Un-aware
### Expired already.

### c/o Secretary
### No operation
### Net Loss

### No operation
### No operation
### Net loss, no operation but with programs

### Due to pandemic and it was registered last January 2021.
### Newly registered and unaware of the specification.

### Newly registered and unaware with the provision.
### Newly registered and unaware of the forms .
### Newly registered and unaware of the provision.
### Newly registered and no amount to buy safe/vault.

### Monitoring of cash is in practice of coop but not aware that it should be included in the policy.
### There is no prepared Medium Term Development Plan and the HRDP is not incorporated there.
### They invested in stocks

### Having a difficult time to contact the concerned institution
### The cooperative transfered to their new office which is owned by the cooperative
### Need to amend their ACBL
### Need to amend our ACBL
### Need to amend our ACBL

### on process
### o process
### destoyed
### no format
### some officers are busy for their training

### busy
### inchare is busy
### not aware
### included in the annual development plan

### no fund
### included in the aging of loans

### mislook by the incharge
### on process
### for stability
### no available funds

### too busy
### no format
### due to crisis


### no knowledge
### comfortable with an old practice
### not aware

### for review
### contented with an old practice
### only the merchandise

### included in the annual development plan

### no funds available
### can not afford
### Ongoing preparation of Share Capital Certificate.
### Ongoing preparation.
### Need to amend our Articles and Bylaws
### On going prepration of Share Capital Certificate

### The expiry date of the bond was not checked
### Preparation is ongoing

### The GAD /committee should be oriented so that they can prepare the GAD plans/programs
### GAD Committee is not functioning
### GAD Committee is not functioning

### Not aware it is required to new cooperative yet since no members have transfer their capital shares
### The cooperative has no idea as to the content of the certificate

### The Election Committee was not aware the Election Rules and Guideline
### Due to internet access problem of the area

### The cooperative is not aware of the CDA MC
### Not familiar with Share and Transfer Book

### No existing Federation in Isabela City
### Mainstreaming on GAD practiced by the coop in principles without policy as its legal basis
### On going process to open bank account

### Coop Vision ,Mission .Social Goals and Core Values subject for GA approval
### No idea regarding the LGU social development plan

### We are not aware of the prescribed requirements for a signage.
### Not aware of the book and where to buy.
### Not aware
### Not aware, new coop.

### there are only Two(2) members had fully paid their subscribed Shares capital
### On going process and for Approval
### Some of the Officers were out of town during the conduct of the training by the CDA
### Coop cannot afford the requirements for membership
### Due to pandemic most of the BOD rarely reported to coop

### Cash accounts reconcillation as practiced and implemented bythe coop conducted annually since it transaction is only minimal
### Funds still utized by the coop in its operation due to lack of capital
### There was no BOD resolution as to the implementation
### Due to pandemic the coop freezed the program on Membership Expansion
### Still newly registered, we need guidance.
### Already approved by the GA the new business of the coop, but the process of complying the registration is still on progress.
### No turn-over of responsibility and official documents by hte previous officer to the new appointed secretary.
### Lack awareness of the provision of our by-laws.
### We are aware but not all officers were compliant to the mandatory training requirements.
### Unaware of the provision of our by-laws on CBU.
### Lack knowledge on GAD.
### Not available during the scheduled training.
### nOT GIVEN ATTENTION
### We have partial implementation of the educational program but not all were able to attend.
### We actually did not understand fully on what is GAD.
### Lack of knowledge and unaware of GAD.
### Lack of knowledge and unaware about GAD.

### Lack of awareness on recording.
### Unaware of DOSRI accounts.
### Lack of knowledge on monitoring of cash policy.

### Lack of knowledge on monitoring of surprise cash count policy.
### Lack of knowledge on cash reconciliation policy.

### Lack of knowledge on maximum holding period..
### Due to crisis experience by the community.

### Aware but not given priority.
### Lack of knowledge how to record the transactions.

### Members are facing financial crisis these past two years.
### Aware but not given attention.
### Aware but not given time due to personal work.

### We utilized it in our additional capital for the business operation.
### Lack of awareness in the MC.

### We forgot to renew the surety bond from CLIMBS.
### We are not aware that this is also necessary for our cooperative.
### Cooperative is newly registered and had no idea on GAD Focal Person
### Cooperative is newly registered and had no idea on GAD Education Training Program.
### Cooperative is newly registered and had no idea on GAD support systems and services.
### Aware but we are not giving so much attention due to personal responsibilities.
### Not able to visit the federation/union office.

### lack of knowledge on GAD mainstreaming.
### Not aware that focal person is different from the GAD committee.
### Lack awareness about GAD.
### Use as additional working capital.
### Aware but not given time and attention.
### Considering the crisis we are facing, it is hard for us to attain the target increase in membership.
### It was not maintained by the previous bookkeeper
### Members Subscribed capital shares were not updated by the previous bookkeeper
### The ELECOM was not able to amend with Election Rules and Guidelines to include the mandatory trainings for coop officers
### There was a problem regarding the attendance to the trainings attended by some of the officers they failed to registered their names in the Attendance sheet
### The previous appointed Bookkeeper resigned and record was not updated and maintained
### The coop cannot afford to pay the membership fee to the Federation outside Zamboanga City
### GAD Committee have no knowledge pertaining to Mainstreaming of GAD
### Some of the Funds were utilized in the operation due to lack of capitalization
### Not aware that it needs policies

### not aware it needs policy
### The Cooperative not aware of the LGU development plan

### Concerned officers has not acted the amendments.
### OON PROCESS

### Not included in the ACBL
### No allocation of preferred shares for associate members.

### Overlooked

### The building for the proposed coop canteen is still under construction
### Although there are provisions for the acceptance of associate members, the coop in reality has no associate members.
### Considered not needed because COA as an agency has its own GAD activities
### not familiar how to fill-up the share and transfer book
### requested by the members because 2% is too high
### There are GAD activities are being done by the COA
### GAD activities being done by the COA is sufficient
### Provision in the Bylaws is much higher than what the members can afford.
### not aware
### The ISCPR will be credited back to the paid up capital of the members.
### Still looking for federation that fits our coop
### overlooked
### have actual practice of monitoring of cash but no policy

### Un-aware
### Unaware of the content of the share certificates

### Waiting for approval of affiliation with VICTO to provide us the required training.
### Forgot to transfer the amount.
### Appointed an overseer
### Using programs provided by the COA

### The coop thinks that GAD activities being done by the COA is sufficient enough
### the interpretation is even retired from the service, they are still members of the cooperative
### their interpretation is that even they are already retired, they still remain as members of the cooperative
### Cooperative CETF must not accumulate by the Cooperative
### due to pandemic

### Overlooked

### Lack of budget
### Un-aware
### Not posted
### It implemented an education program for employees but did not have a detailed education plan.
### Overlooked because of pandemic
### not yet presented to GA for their approval

### No written policy.
### Not sure with the details; for printing.

### No idea on the form.
### No idea on the book.

### No idea on the certificate.
### Need to re-class of account to Other Funds and Deposits

### on process
### Due to lack of budget

### comply as needed


### due to pandemic
### The subscription in the membership form does not indicate any amount to be subscribed.
### No share book prepared despite the issuance of share capital certificates.
### The interim officers remained up to this date of inspection. No election or appointment held.
### he interim officers remained up to this date of inspection. No election or appointment held.
### he interim officers remained up to this date of inspection. No election or appointment held.he interim officers remained up to this date of inspection. No election or appointment held.
### Not all the BODs complied with the mandatory training requirements.
### None.
### Not all elected and appointed officers complied with the training.
### The officers received per diems despite the losses in 2018 up to 2020.
### The NS of 2021 is not yet distributed.

### The modified allocation was not followed. This is new to the cooperative.
### Not yet allocated.
### Not in accordance with the MC.

### See Item above.
### See item above.

### Not officially affiliated.
### With GAD program but lacks budget.
### Previous external audits showed that some vouchers have no attachments.
### none.
### not reported
### audit com is not active.
### No. The office is holding most of its activities at La Trinidad, Benguet
### None.
### No acNo actual list of share capital paid by members totaling P43Mtual list of share capital paid by members totaling P43M
### No. The office is holding most of its activities at La Trinidad, Benguet

### Advance interest and not diminishing.
### No budget allocated

### Computer system is not yet ready.
### o. The office is holding most of its activities at La Trinidad, Benguet
### Some BOD are on travel
### Amendments for submission to CDA.

### Continuous Capital Build Up Program
### Lack of Human Resource.
### Conflict of schedules of officers during training schedules.

### Only remitted P17, 500.00
### Attempted to apply at LBP. But has lots of requirements to be complied.

### Share and transfer book not yet accomplished
### Implements continuous capital build up.
### Some officers were not able to attend trainings due to conflict of schedules.
### Noted.
### Remitted P17,500 to CUMC

### Due to lack of awareness
### Some officers not yet attended the training.

### used in the cooperative operation
### approved only by the BODs
### due to pandemic

### due to pandemic

### The interpretation is that retired members are still qualified to be as regular members
### Need to amend the Associate members in accordance RA 9520.

### Deficiency of data required in the subscription agreement.
### Unaware of the content of the share and transfer book
### Deficiency of data required in the share capital certificate
### Using the old SCA

### Due to pandemic
### Coop canteen was temporarily close due to pandemic
### Officers forgot to incorporate the provision for mandatory trainingscorporate
### not aware
### Not aware

### There are regular programs but no social development plan has been made.
### not given focus by the cooperative but plan to do the practice of surprise cash count
### The bookkeeper did not follow the Standard Chart of Accounts for Coops
### Implements continuous capital build up program.

### Was not able to issue due to pandemic.
### Conflict on the schedules of officers on the trainings.

### Not able to renew due to pandemic.
### Noted.
### Has partially remitted to CUMC.

### Already inquired with LBP and BPI.
### Under study and be included in the next BOD meeting.No

### No GA because of the pandemic
### due to pandemic

### The education committee has not formulated policies
### The treasurer/cashier does not submit her cash position on a monthly basis
### Late reports of treasurer/cashier
### Cash advances not properly liquidated by the concerned person

### Records not separated by the bookkeeper
### Amortized monthly

### Instant loan, instant release
### not aware

### No proper implementation
### No bank within the area

### Not implemented
### Policies formulated by the BOD not followed by the manager. CASA be implemented
### Overlapping of responsibilites. policies formulated by the BOD not properly implemented
### Bookkeeper did not prepare aging of loans receivable
### due to pandemic

### no idea that it is needed

### force majeure
### due to pandemic
### not yet a member of any secondary coop

### due to pandemic

### wroong presentation of CDF in the F/S CDF
### No separate funds available.

### Irregular remittance of CETF.
### No bank accounts intended for statutory funds & minimal amount of statutory funds.
### Coop is not aware that there should be a written policy on Cash Limit under the custody of the accountable officer
### The cooperative is not aware that there is a need for policy on Surprise cash count
### Not availed of modernized vehicles.

### Not aware.
### New coop.

### new coop.
### new coop

### not prioritized
### not aware
### not completed on time

### not completed on time.
### does not know how to prepare

### not yet prepared
### lack of capital
### new coop
### not yet prepared

### lack of awareness on the coop's AC/BL
### Unaware
### unaware
### Discussed but put on hold due to pandemic
### new coop

### new coop
### new coop

### not prioritized
### unaware
### new MC
### The proposed are for coop office is still under renovation, and will stablished office after the renovation of the area.
### Discussed but put on hold due to pandemic

### unaware
### Unaware
### no knowledgeable member
### new requirements
### new coop
### new coop

### lack of funds
### availed of the Regulatory relief issued by the Authority
### unaware
### to be taken up
### Not able to procure yet the Share and Transfer book.
### No member has fully paid its capital subscription.

### Lack of knowledge to formulate policy.
### Newly registered cooperative.

### New business activity engaged by the cooperative.
### Not yet able to procure the registry book.

### not yet procured
### unaware
### newly registered lack of orientations
### to be discussed
### newly registered, no orientations yet on how to craft
### newly registered coop and newly elected officers

### newly registered, lack of awareness
### newly registered, lack of trainings on how to craft
### Not able to convene.

### Lack of knowledge to formulate policy.
### 2021 registered not aware
### 2021 registered officers are not aware

### to be discussed
### newly registered, not aware


### not aware
### newly registered. not aware

### cash are deposited in the bank
### newly registered, lack of trainings on how to craft

### newly registered, nos sufficient fund

### Partially remitted
### due to pandemic cannot schedule meeting
### due to pandemic cannot schedule meetings
### unaware
### Need to retrieve previous issuances of share capital certificate because it is not properly monitor. And will issue new series of share capital certificate.
### On-going updating of the required information of members.
### Documentary requirements are already submitted. For follow up.
### Some funds were used in the operation of the cooperative instead of additional borrowings from banks.
### unaware
### conflict of schedules due to pandemic

### overlooked
### considered not a priority

### discussed but not considered a priority

### to be considered
### Amendment already processed. Waiting for the approval of the Authority
### New business undertaking of the cooperative. We have to present the proposed amendment to the general assembly.
### Titling of the land, no Environmental Clearance from DENR And EMBCertificate
### It has been the practice. Unaware of the good practices of governance
### We did not fully imposed the provisions stated in the capital build up program of the cooperative.
### Unaware of the provision of non-member patron

### For updating of records of trainings. Submitted records were only trainings from BSP
### With plan to fund but booking was made for the year 2022
### With activities but expense or charging is being charged to Outright expense
### The audit committee officer carged the whole amount of P191,516.30 net surplus after deducting mandatory reserves entire amount to the Interest on share capital and none for Patronage refund.
### Unfamiliar of the SCA

### Due to pandemic
### None
### Not aware of free trainings, no funds to outsource a service provider
### Not aware
### Lacking requirements/data for renewal

### Newly Created Committe
### Lending is not their need
### Due to many requirements that are needed

### Due to pandemic
### No business permit

### The audit committee officer charged the entire amount of net surplus to the Interest on share capital in the amount of P191,516.30 and none for patronage refund
### Not aware of the document to be prepared by the board.

### Board is not aware of the document to be issued.
### The bookkeeper did not include computation of PR for non members
### Bookkeeper not aware
### Officers concerned no time to attend mandatory trainings because of work

### The audit committee officer did not include computation of Patronage refund of members and non members
### The audit committee officer did not include computation of Patronage refund of members and non members
### Conflict of schedule and time.
### Payroll for the ISCPR was not yet made by the treasurer.
### We automatically accept the new member and never conduct a PMES to him or her.
### The renewal of the surety bond was overlooked by the cooperative.
### We cannot afford the mandatory contributions.

### We cannot afford to implement the minimum wage order.
### We cannot afford to prepare the retirement plan.
### Still pending for compliance
### Mandatory reports still under evaluation

### No idea of the format for the GAD Plan.
### We don't have the sample format for the GAD education and training program.
### We don't have a sample format of the GAD Plan.

### A new building was built, the signage was not established.
### No paid-up capital from members.
### Had just transferred to new location

### No copy of regulations
### Education Committee not functional

### We are not aware of the practice on the financial operations.
### We are not aware of the practice in the financial operations of the business.
### We are not aware of this practice.

### No identified federation or union

### We don't have a sample format copy of the CASA.

### We only prepared one Aging of loans and accounts receivable schedule and did not separate the DOSRI accounts.
### Not aware
### GAD committee not aware of their functions

### new coop
### lack of knowledge on computation.

### preparing to educate members
### for scheduling

### still learning to gather
### began gathering reports
### scouting for a bookkeeper
### GAD officers needs

### The bod has not appointed GAD focal person
### The audit committee officer charge all the net surplus to ISC and none to PR
### No PR allocation
### BOD not familiar with the standard chart of account of coops
### new coop

### does not know how to prepare
### still accumulating funds for the purpose

### We cannot afford to buy a safe or vault for our cash collections. Also, we only collect minimal amount from the business operations.
### Maybe its the required subscription that hinders the increase in membership.
### We did not separate the DOSRI accounts from the Aging of Loans and Accounts Receivable schedule.
### new coop
17
### share and transfer book has lacking information
### in the making

### trying its best to comply
### lack of knowledge in the computation

### gathering information to complete the registry
### ongoing
### unaware
### new coop
### gathering info for the reports

### doing its best to bookkeep
### new coop

### lack of knowledge to prepare
### creating funds to deposit

### not enough funds available
### No basis for issuance of share capital certificates.of

### For checking of the coop's AFS.
### Not aware of the provision in the law and bylaws.
### Cannot locate AC/BL

### For review.
### no election rules and guidelines

### some officers not unattended mandatory trainings
### not affiliated any federation / union
### no substance of gad policy and etc
### no inventory reports

### lack of funds
### no separate accounts for statutory funds
### no cert of Certificate of Public Convenience (CPC) from National Water Resource Board.
### To be discussed during board meeting

### The current officers not aware what is the purpose of Coop Guarantee Fund
### Not aware

### BOD should formulate social development program for its members, officers, staff and community

### The cooperative meofficers are not computer literate

### Not aware


### Not aware

### Not aware

### lack of funds
### On process
### On process
### Conducted GA June 24, 2022
### Accepted family members of employees

### Not prioritize due to financial stability
### Lack of funds
### Lack of financial stability
### Lack of Trainings on GAD

### Lack of fund
### On process
### Financially incapacitated

### new coop
### not fully aware of

### in the process
### lack of funds for the training

### still learning how to compute
### on-going
### oblivious to the situation
### unaware of the requirement
### assigned person did not prepare

### difficulty in looking for a bookkeeper
### new coop

### new coop
### new coop

### Transferred to new office
### lacking information on share and transfwer book
### non issuance of share certificates

### some officers did not comply the mandatory trainings
### no affiliation to federation / union

### no bank accounts for statutory funds
### no policy on credit / lending

### straight line loan interest
### No Notes to FS
### lack of staff to do the bank reconciliation
### Net loss since 2020

### new coop
### on-going
### Due to Covid and change of management

### No submission on BIR
### new coop

### on-going

### looking where to buy a copy
### just learned the requirement

### just learned of the requirement
### new requirement
### Change of Secretary

### Kiddie Savings named under minors.

### new coop
### ongoing
### ongoing preparation

### jus learned of the requirement
### They were given bonus
### From water service type only; had just amended into MPC
### No specific room for office yet

### no office yet
### Plans and budget for education and human resource development already incorporated in the Annual Development Plan and Budget.
### REserve Fund has been utilized ,

### Not yet aware of this Act.
### Failed to include in the plan but with 7 new members

### The officers will strategize the recording for members and non-members for proper implementation.
### The officers are requesting a template of this if there's any.
### due to pandemic

### There is no need for additional share capital
### Current capitalization is enough for the coop to operate
### Clients has projects outside NCR

### Allocated a higher percentage for Reserved fund because the cooperative has a net loss in its operation for the previous year
### pandemic / late awareness on the MC
### Transport operation is not yet stable due to the pandemic.
### On-going schedule of trainings.

### On-going processing of registration for SSS and Pag-ibig.
### Has a plan but no detailed education program.

### Partially funded. Not able to include the CETF,CDF and Optional Fund.
### Newly registered and no amount to buy safe/vault.
### Coop is still on process of social preparation.

### not aware
### with company restriction
### awaiting for the new sets of officers
### Partially funded. Not able to fund the CDF,CETF and Optional FUnd.
### forgot to apply/renew the policy
### waiting for the new set of officers

### files were corrupted
### Manual of Operation was corrupted
### The cooperative is providing outright discount to coop members
### Members are given automatic discounts upon availment of any hospital services
### charged to operation

### Manual of policy was corrupted

### difficulty in monitoring / lack of volunteer staff
### Transport operation is not yet stable due to pandemic.

### Budget has not prepared.

### The ACBL is not yet amended.

### Not yet updated. Summarizing the info needed.
### Not included but ensuring that mandatory trainings are observe as one of the qualification being an officer.
### Some officers don't have time to attend seminars due to personal reasons.
### Not updated. For completion of required info of members.
### Still on process of auditing.
### The coop does not yet provide records of sales to non-members.
### due to pandemic
### for computation

### for completion
### OCCCI is an a-inactive member of the CDC.
### Had already prepared forms, for filling up

### Statutory Funds are invested.
### Clients have projects outside the NCR.

### Was not able to submit amendments due to pandemic.
### Some officers were not able to attend trainings due to conflict of schedules.
### Ongoing installation of computerized system to include registry of membership.
### The cooperative used the accumulated Due to CETF to augment to the operating capital due to pandemic.
### Partial remittance only during previous years.
### On-going GAD awareness for GAD Committee members.
### Only appointed GAD Committee members

### Noted
### Already discussed and for compliance within this year.

### No transfer of share done
### not fully paid of their subscription
### new coop
### accumulating fund for the purpose

### lacks knowledge on how to allocate
### no policy formulated.
### no trainings conducted. No signal for virtual trainings.

### forgot to renew

### still looking

### Marketing operations no longer given the priority

### still preparing the format

### not yet availed of the book
### preparing the format
### preparation in progress

### ongoing
### in the process of preparation

### new coop
### learning the online submission process
### just learned of the method

### coop accepts associate members without provision in the bylaws
### no allocation of preferred shares in the AOC

### Their insurance provider has temporarily stopped issuing the said transaction
### 5 members exceed the paid up capital limitation
### not completed information in the share and transfer book
### GAD comm has no provision in the bylaws

### election rules and guidelines has lacking qualifications
### registry of membership does not contain the basic information

### no PMES for new members
### Not yet finalized, lacks time for review and approval
### Not yet finalized, lacks time for review and approval
### Not part of the plan but is actually implementing social development programs
### expired surety bond
### mandatory reports not yet finished

### no ATIR
### no CETF remitance

### no separate bank account for statutory funds
### Cannot afford to allocate such allowance

### most senior members cannot attend virtual meetings
### most senior members cannot attend virtual seminars
### Conflict of schedule of some officers. Weak internet connection if via zoom platform.
### due to conflicting schedules.
### new coop

### format being readied
### preparing to comply
### new requirement

### new to the coop
### all existing members are regular, so we thought we don't have to put preferred share unless we have associate members.
### We have the form but it was misplaced.

### ongoing compliance
### failed to submit annual budget

### not given much importance
### We are aware but have a hard time looking for availability of forms.
### Members are facing financial crisis and we cannot forced them to follow considering their economic condition.
### Aware but not given attention as recommended during previous exit conference.
### Aware but not given attention and priority since this was already recommended in the previous inspection.
### Honorarium of all officers was already approved but no GA Resolution.
### In the process of updating records

### Leadership crisis
### Not aware on the provision of modified allocation and distribution of net surplus
### Lack of knowledge on the computation.
### It was not updated because we have no available form.
### We availed the cancellation of conducting the GA last 2021 and it was approved by CDA.
### Aware but not given priority due to individual members personal responsibilities.
### We stop paying remittance because we have otehr priorities.
### Aware but not given priority and besides, we lack understanding on GAD related activities.
### Suffered from net loss for several years

### Implement social development program only for the community
### Not aware of the requirement.

### very minimal amount
### We already practice this but no writtend policies to be considered as official policy.
### Not aware of what is DOSRI.
### Not aware

### No training program
### The coop has no idea how to come up an Education Program
### The coop has no idea of the use of the Statutory Reserves
### To ask permission from the building owner to install coop signage.
### Ongoing preparation of AFS.
### On-going amendment
### No allocation of preferred shares in the Articles of Cooperation

### No Share Capital Certificates issued
### isc pr not yet computed

### no forms

### No written policies and programs. Not manualized.
### No written policy. Not manualized.
### Used in operation. Partial funding only.

### Coop not yet aware of this requirement.
### Associate members are not yet qualified to become regular members.
### The coop partially provided the past due loans.
### No Minutes of Meeting

### for renewal

### still looking

### Majority of the officers just completed 1 mandatory trainings.
### Social Development Plan not yet finalized

### Coop not yet re classified common shares issued to associate members into preferred shares
### The cooperative is not yet registered with SSS/PhilHealth/PagIbig.
### coop officers are not knowledgeable on how to make an education program for its officers, members and employees
### The Bookkeeper is not aware to prepare bank reconciliation report on monthly report

### Not included in the meeting.
### No collection.
### No meeting.
### Due to covid.
### Misplaced of Minute Book.
### forgot to buy.

### due to net loss of the federation.
### No operation on the Rubber & Corn Production.
### Not inclued in the meeting.

### Inactive members.
### Accepts associate members without provision in the ACBL
### Costly on the part of the cooperative considering the number of members
### Absence of provision in the By-Laws
### The cooperative is unaware on CASA.
### The cooperative is unaware on CASA.
### BOD no regular meetings

### Officers are not aware.
### For ammendment
### The officers are unaware.

### Officers missed to place an AFS in their principal's office.
### Approval of 120,000,000 not reflected in the 2017 and 2018 GA minutes
### No cash to fully fund.
### currently updating its records.
### Officers are not aware.
### missed to post an AFS on it's principal's office.

### missed to get bank statements
### Officers are unaware.
### no deed of donation

### Not aware of the Share and Transfer Book.
### Not aware that the AFS must be posted in the coop's office.
### Did not appoint a BOD in the GAD Committee.
### For formulation of policy.
### No system yet in the separation of records.
### It is a coop's practice but has no policy.

### It is a coop's practice but no written policy.
### no available training due to pandemic
### the coop is still recovering from loss and effect of pandemic
### the coop is still recovering

### Conflict on schedules of officers.
### Failure of the Manager to remind the assigned staff
### Officers did not respond to previous recommendations
### The officers concerned did not bother to respond on previous recommendations.
### The figures in the AFS are not accurate
### scouting for a secondary coop
### new requirement
### Need to review supporting documents
### Not prepared in spite of the reminder.

### No utilization of Statutory fund
### The coop is thought GAD Committee is only composed of two members
### unaware the need to inform

### failed to prepare certificates
### difficulty in requiring officers to comply due to livelihood priority

### difficulty accessing online submission
### BOD's initiative to have an additional income to be generated by the Cooperative.
### The current BOD has not thoroughly reviewed the ACBL.
### The cooperative is not implementing the provision of its ACBL on the implementation of capital build up.
### Most members are declining of the position.

### not given much importance

### not given much importance.
### officers have not complied with the training requirements
### not given much attention.
### unaware of the requirement.

### ongoing.
### officers not aware.

### difficulty in securing for a bookkeeper.
### new requirement

### error in encoding.
### ongoing scheduling of training.

### not given attention.
### new requirement.
### failed to report variances.

### failure on the part of concerned officers to complete the requirements.
### failed to attend the training.

### see above comment.
### scheduled to be held.

### ongoing compliance.
### failed to provide the full amount.
### Unaware that it is not reflected in the AFS.

### With pending applications to the said Government Agencies
### Funds disbursed relative to community dev't. were charged as expense.

### Election Committee relies only to the Cooperative's Bylaws only.
### Bookkeeper during the insoection is not present.

### The AFS was kept by the bookkeeper and not present during inspection.
### education Committee has limited conduct of committee meeting due to some restrictions during pandemic.
### Just recently joined the Caraga Transport Federation.
### Coop has limited bnak transactions and issuance of checks.

### The members of the cooperative prioritized financial obligation with the coop in compliance with LTFRB requirements
### The coop prioritized others coop books to be kept since share and transfer book is not yet applicable
### members failed to pay their subscribed share capital
### Election Committee have no knowledge in the formulation of such guidelines
### The coop officers want a face to face since they have adifficulty attending virtual.
### Not aware of the pertinent MC on Membership Registry
### Lack of know how

### The coop not capable to pay membership fee
### GAD committee no knowledge on this aspect

### GAD Committee has no knowledge in mechanism of GAD
### no standard procedures

### It is pre-mature to the coop transactions
### No restricted account for Statutory Fund
### vision and mission only in principles

### Coop social development plan not well defined
### The BOD had a misconception in the preparation of social development plan since this was the first year of coop operation
### No knowledge regarding LGU Development plan
### Memberhip expansion stopped for the meantime
### The cooperative still in the adjusting period for recovery on the transformation from association to cooperative.
### The coop only has a list of members.

### The coop's bookkeeper is very occupied that is why they were not able to come with their FS.
### The coop has not prepared their FS yet.
### The coop has no idea to where they will affiliate.

### The coop has no idea that sales to members and non-members should be recorded separately.
### Minutes of meetings were not compiled in proper sequence.

### Temporary holds office in the residence of the chairperson
### No business operation since 2020

### Unaware that PF is more than the allocated ISC
### Fo distribution during the scheduled GA meeting.

### Only list of members is available.
### No idea of a share and transfer book.

### Unaware that the AFS should be posted in the coop's office.
### No GAD committee

### No GAD committee to formulate GAD education and training program.
### No idea that there should be a policy.
### Not included in the coop's CASA.

### only one or two officers are performing their functions.
### failed to create election rules despite the time given.
### difficulty in requiring officers to comply with the training.
### failed to decide on time.

### new coop
### unaware.
### just learned of the requirement.
### officers concerned did not bother to hold PMES for new members.
### being scheduled.

### The officers are due to attend the training on Sept. 17.
### failed to consider.

### Unable to create policies.
### Due to the intention of income d=generation for the Coops.
### Coop is preparing documents for amendments.

### Preparing documents for amendments.
### Not so familiar with GAD.

### Not so familiar with GAD
### Bookkeeper is not preparing bank reconciliation monthly.
### not fully aware.
### did not provide the full allowance due to impact on operation.
### Recording of sales from non-members is included in the sales book of members.
### stopped due to pandemic
### It was already reviewed but was not presented to GA due to pandemic
### Waiting for their external auditor advise
### no signage
### accepting members in accordance with the qualidfication of a regular members
### no form and substance of share and transfer book

### no form and substance of election rules and guideliness
### no mandatory trainings of some officers

### no form and substance of registry of membership
### no CETF remittances CETF

### no GAD policy, programs, plans and policies
### no separate bank accounts for statutory funds

### no vision, mission, social goals and core values
### no policy
### loans computation was not in diminishing method
### to create aging of loans

### no provision of probable losses
### Audited FS not available during inspection
### Due to limited revolving funds, funds are being used for operations
### Included in ooperational systems and procedures

### Lack of time to attend trainings since most of the officers are employee of the hospital
### Failure to submit requirements for the conduct of GA as per MC 2022-01
### No Minutes of Committee Meetings maintained by cooperative

### AFS for CY2021 still not available during inspection
### Non-compliant of timely submission of mandatory reports

### Not updated CETF remittance

### Only Board Resolution

### Used in coop operation / Not familiar in the provision in opening separate account
### Coop has no Certificate of Compliance
### Will inquire with PFCCO if membership is still active since coop has not remitted CETF
### AFS for CY2021 still not available during inspection
### Still on process, with Certificate from RHU

### Does not conduct Bank Reconciliation
### Lack of personnel to conduct inventory

### Incomplete set of AFS for CY2020. AFS for CY2021 not available during inspection.
### No Audited FS for CY2021 presented during inspection

### officers are government employees so they have limited time to attend trainings
### Most of officers cannot attend virtual trainings
### Included in the systems and procedures

### overlooked its importance
### No designated person to prepare subscription agreement.

### BOD has not yet appointed GAD Committee due to irregular conduct of meeting.
### He is a newly elected during this last election only.
### Unstable operation of the transport since the time pandemic.


### Unavailability of officers and conflict of training schedules
### No staff/ Lack of designated person to maintain/update members' registry

### Funds are used as additional working capital due to limited resources.
### failed to implement due to pandemic intrusion.

### new inspection requirement.

### failed to complete the requirement.

### See Item 25
### failed to include the provision.
### Scheduled to comply with the training.


### failed to establish ageing of loans.
### Amount disbursed were charged as expense and not as utilization of funds
### The cooperative is just occupying a small space in the municipal's premise.
### Amendment on its capitalization has already been approved by the G.A. but ACBL not yet prepared for CDA submission due to pandemic.
### cannot comply with this because of officers' busy schedules
### Nothing to record since there is still no issuance of Share Capital Certificate to members.
### Not yet being prioritized by the officers since they are all employed.
### the BOD has not yet appointed this Committee.
### nno trainings attended since pandemic; officers are willing to attend mandatory trainings. o trainings attended since pandemic; officers are willing to attend mandatory trainings.
### the BOD will respond on this matter.
### Newly Registerd 2021

### rent to expensive
### Unable to implement the provisions of the law
### Failure of the coop to formulate

### Coop is a new member of the federation.
### Initial paidup capital not fully collected yet.

### Not aware of the size of the signage.
### some of the were inactive.
### Registered as consumer coop but has laundry services
### Newly registered coop. Not fully aware on the issuance of Subscription Agreement
### Newly registered coop. No template for Share and Transfer Book
### Capital Build Up as per By-laws not implemented

### Newly registered coop. Was not able to conduct General Assembly meeting yet
### Newly Registered coop. No trainings yet

### On going preparation of Share Capital Certificate
### Failure to fully fund statutory

### Not prepared and monitored on a regular basis.
### lack of time of officers
### Newly registered. No trainings yet
### already had amendment but for re submission for deficiency compliance.
### no associate members
### amendment already corrected

### no transfer of share.
### no forms
### Newly registered coop. Not fully aware on the required info as per MC 2012-16
### Was not able to conduct GA due to pandemic
### Not fully aware on the renewal annually of Surety Bond

### Left unattended due to busy schedule of the Secretary.
### Newly registered coop. Not fully aware on the formulation of Education Program
18
### frgot to update

### Amendment is for re-submission

### The Secretary is busy with regular work in LGU and cannot attend to the coop needs, particularly the updating of the Share and Transfer book.
### The Secretary is busy with regular work in LGU and cannot attend to the coop needs, particularly the updating of the Share and Transfer book.
### small coop
### no orientation on CISA Law
### Already has format for signage, for printing

### no enough members to fill-up the position
### the cooperative has no enough fund for renewal of surety bond
### The coop did not conduct GA yet.

### Coop is not aware

### Due to pandemic
### Not prepared and monitored on a regular basis.
### Still looking for a permanent office of the cooperative.

### Limited number of members.
### For discussion within the BOD.

### no bank accounts intended for statutory funds & minimal amount of statutory funds.
### Not able to review the Election Rules due to conflict of schedules.
### Newly Registered coop. There are still 21 members

### Not aware of the provisions of laws.

### large amount of capital required.
### unaware of the proper filling up of data in the Share and Transfer book
### for compliance.
### Partially remitted to PCU

### For implementation
### Unaware of the policy
### Noted
### Overlooked by the in-charged.
### Newly registered. No template for Share and Transfer Book
### On-going processing of CTE, still need to submit the lacking requirements
### Newly registered. Coop has only 21 members

### Newly registered. No Bookkeeper to conduct Bank Reconciliation

### Coop incurred net loss
### Coop incurred net loss
### Provisional Authority not yet released

### The coop has issued share capital certificate before but was not maintained in the Share and Transfer Book.
### The coop had stopped the issuance of share capital certificate to the members.
### Conflict of schedules for the officers, board of directors.

### Conflict of schedules of the officers.
### Conflict of schedules of officers.

### Conflict of scheduled of the officer.
### Submitted request for Letter of Authority for Satellite office but thru email only, no response yet from the Authority.
### Due to pandemic, face to face meeting is limited.
### Conflict of of schedules.

### Conflict of schedules.
### Provisions of CISA conflict with Data Privacy Act.
### GAD Committee not yet included in the By-Laws, for amendment
### Not yet appointed GAD Committee
### BODs have not yet appointed GAD committee who will formulate GAD education and training programs
### BODs have not yet appointed GAD committee who will formulate GAD support systems and services
### For formulation of cash management policy
### For coordination with the CEA.
### Incomplete composition due to pandemic.

### Was not able to revise due to pandemic.
### Was not able to attend due to conflict of schedules.
### Will coordinate with the CEA.

### Has HRIS. Will coordinate with the provider.
### Was not able request cancellation of GA due to irregular office operations.
### Ongoing orientation and awareness of GAD committee.
### The officers are invited to join the mandatory training the Authority scheduled on Sept. 30 this year.
### Practiced but not placed in a CASA policy.

### unaware of requirement.
### Approved to be consolidated with another cooperative.
### No conduct of ARGAM yet.

### We don't have any sample format of the subscription agreement. We are not aware of the document to be maintained by the secretary.
### Don't have time to update the book.
### We ignore the issuance of the share capital certificate. Subscriptions of the members are not fully paid.
### We are not aware of the document to be maintained after the elections in the GA meeting.

### No budget to conduct mandatory trainings to officers and appointees.
### No sample format of the election rules and guidelines that will serve as guide in the drafting of the policy.
### The board of directors were the priority in the mandatory trainings.
### It is used in the business operations.

### Not gave any importance to the computation of the ISCPR.
### We have not conducted our GA.
### No time yet to update.

### We will remind the EDCOM to perform their duties.
### We did not gave importance to the surety bond. Mr. Sacatani told us that it is not important not to renew the surety bond.
### Cannot afford to remit the mandatory contributions.
### Cannot afford to implement the minimum wage.

### Cannot afford to implement.
### We have financial problems.

### No idea of the format of the GAD Plan.
### No idea of the education and training program format.
### No idea of the format of the GAD Plan or Policy.

### Not aware of the practice.
### We don't have any sample format that will serve as a guide in the drafting of the CASA.
### We used it in the business operations.
### No idea of what are the composition of the DOSRI accounts.

### We don't have a sample format of the social development plan.

### We have not utilized our CDF.
### People are not interested to become members of our cooperative.
### The bookkeeper does not have a format of the Aging of Loans Receivables.
### The bookkeeper does not know how to prepare the Aging of Loans Receivables.
### No idea of the DOSRI accounts and the format of the aging of loans receivables.
### AMENDMENTS WAS RETURNED AND WAS NOT ABLE TO CORRECT FINDINGS DUE TO PANDEMIC
### NO AVAILABLE SPACE TO POST SIGNAGE
### CONSIDERED COOP EMPLOYEES AS ASSOCIATE MEMBERS
### PREVIOUS COOP STAFF LEFT THE COOPERATIVE. NO PROPER TURN OVER
### For Compliance
### For compliance
### Inconsistency of coops name on COR versus ACBL

### Failure to achieve the increase in membership target
### Inconsistency of coop's name on COR versus ACBL

### bank reconciliation is done quarterly
### Already prepared the application for Branching

### not planned
### The deposit intended for statutory reserves is not accounted as other funds and deposit.
### Amended but not yet registered - on process
### for compliance

### accounting section not aware on the common and preferred shares.
### on process of amendments
### second amendment were already done but not included the provision for associate.
### second amendment already done
### not issuing since the beginning


### No trainings during pandemic. No signal for virtual trainings.
### forgot to updtes
### not submitted

### still looking

### the ELECOM was not able to include in the election guidelines
### not aware

### not aware
### conducted GA 2022

### only partila remittance
### unaware of the program on GAD
### unaware of GAD programs

### unaware of the program
### unaware of such support systems and services

### for formulation
### for formulation
### for policy for policy formulationtionon

### on process
### un aware
### no signage

### no allocation of preferred shares in the AOC
### no share and transfer book

### no capital build up program
### NO GAD Committee and provision
### practice but not written
### for formulation
### not aware of such RA 9510

### on process

### no PMES
### no surety bond
### no allocation of retirement

### non compliance of mandatory reports
### no CETF remittances

### no GAD policy, Development plan, activities and budget
### no separate bank accounts intended for statutory funds

### coop has not expended CDF amounting 6738.89
### no Certificate of Public Convenience (CPC) from National Water Resource Board.
### THey just refer totheir bylaws

### overlooked by the officers
### overlooked by the secretary

### Officers not aware of CBU Program
### officers not aware of CBU Program
### no one is running for the position

### GA minutes is with one of the coop officer
### No mandatory training in election rules and not approved by the GA.
### No approval of the GA

### Due to pandemic, the coop was limited to perform its operations
### The coop has just transferred recently. To include in the amendment
### For review of the documents

### Not properly documented

### Unfamiliar of the law

### New coop, unfamiliar with the provision
### Has put up only in its consumer store

### Unaware of the subscription agreement being a new cooperative
### Unfamiliar of the requirement for share and transfer book
### Unfamiliar of the provision
### The required number of votes was not met thus the amendment was not approved.
### Did not include in the last amendment.
### Not yet amended

### Overlooked
### Has not implemented yet their membership recruitment operation

### Other documents are at the hands of the bookkeeper

### Unaware of this requirement

### Unaware of the guidelines of the Authority
### Has not yet established an office where they can file their respective documents
### Unfamiliar of the guidelines of the Authority

### Unaware of the issuances of the Authority on this matter
### Unaware of the issuances of the Authority on this regard

### No personnel to receive the remittance yet
### at the possession of compliance officers.
### Un-aware
### No form and unware of the said policy
### No form and unaware of the provision on this regard

### will provide in the amendment

### all depositors accepted
### On going renewal

### still looking
### Unaware of the guidelines of the Authority on this matter

### As a new coop, unaware of the good practices of cash management

### The recruitment process has not been implemented yet
### Un-aware
### Not all loans are dimisnishing

### Alloted only certain amount
### Coop is requiring regular members to pay 2K but what is stipulated in the BL is only 1K
### Some committee members are not qualified to be officers
### no orientation about CISA

### no orientation about CISA

### Not all loans are diminishing.
### Other members no longer participate in the cooperative affairs, including putting up CBU
### Majority of the members are already inactive

### Committees does not hold regular meeting so policies are not reviewed regularly
### The coop has financial struggles and cannot send officers for trainings

### Due to COVID-19 restrictions
### Documents are not properly arranged

### The coop is financially struggling. No budget for the continuous education program of the officers
### Financially unstable, not given the priority
### No form, not given the time to formulate the same
### Not given the priority, minimal time devoted for planning and implementation
### Has social development program, but no plan, only when need arises
### Members' patronage refund must be computed and distributed to them
### Patronage refund must be properly distributed and credited

### General Assembly stipulated in the BL must be followed
### APLL provision must be based on PAR

### BOD has not conducted a meeting due to some restrictions.
### Signage posted was vanished during Odette.
### Already approved during the GA meeting. On process of submitting the same to the Authority
### The election committee has not formulated the policy

### Unaware that committees are also officers
### Not given the priority to update
### coop cannot project the utilization of the remaining balance of CDF
### GAD is only newly appointed
### Not aware of the Memorandum Circular


### The Election Rules and Guidelines was kept by the committee in-charge.
### Misplaced
### Education Program was kept by the committee in-charge
### No benefits acquired from the affiliated federation
### Through minutes of the meeting

### Not familiar with the Memorandum Circular
### Non compliance due to exclusively supplier with Meriam College unifor.
### Unaware of the provision of SCA

### No form/template to conform with CASA

### Implemented social development programs, only there is no plan, only when need arises
### Has subscription agreement but not implemented.
### Conflict of schedules & health issues.

### No enough funds
### Computed already and ready for distribution.
### The computation/payroll for IOC and PR is not yet prepared by the bookkeeper
### GAD comm has no knowledge on how to craft and establish GAD support systems and services
### not practiced by the treasurer

### Lack of personnel to prepare and maintain Share and Transfer Book
### Most of the officers are farmers with limited access to virtual trainings
### Most of the members of the committees are also employees of LGU thus, they cannot attend meetings due to conflict of schedules
### Lack of personnel to comply with the requirements

### Not fully aware on the implementation of Education Program
### Lack of funds to hire Bookkeeper
### No itemized balance, allocation and utilization of Statutory Funds in the Statement of Changes in Equity
### Lack of time to update Books of Accounts
### Not fully aware that Statutory Funds must be placed in a separate or restricted bank account
### Failure to record Donations and Grants in the Books of Accounts
### Not fully aware on the formulation of Policies on Cash Management
### Irregular transactions due to pandemic.
### The coop has a new sets of officers; the CDS advised the BOD to appoint members of this committee as mandated in its BL.
### "The cooperative is reconciling all cash accounts annually and not on a monthly basis. ."
### The cooperative is maintaining only one bank account.

### The coop's secretary is new and not yet aware of the registry book.
### The secretary cannot cope with the preparation of the minutes of meetings
### Not aware that the AFS must be posted in the office
### No approved development plan.

### The GAD committee is inactive.
### GAD committee is not aware of the GAD education and training program
### THe GAD committee is not aware of GAD systems and services
### on process
### Due to hectic schedule of employees.
### Failed to check emails.

### not prioritized.

### not effectively monitored.

### forgot to renew

### still looking
### micro coop

### Untrained personnel/officer of cooperative
### on process

### UNtrained officers and management on documentation
### No program or policy on updating of books

### No program on updating of Books
### no coop program on bookkeeping

### No coop program on updating of book of accounts
### due to pandemic
### lack of report from Elecom and BOD for the appointment paper
### Unfamiliar of the provision of regular and associate members

### lack of training on elecom
### need on training for committee
### Unaware of the requirement on subscription


### CBU Program not strictly implemented
### no educational program for coop
### Policies not reviewed regulary

### Unaware, to be referred to the concerned personnel
### Education committee not aware of their duties and responsibilities
### The coop regarded the old members that are no longer residing in the comm as associate members
### It was the manner handed down to them
### due to covid

### no system on documentation
### lack of knowledge in the duties and responsibilities

### inactive bookkeeper
### on process
### not all member has agreement
### Unaware, will refer to the concerned personnel

### Unfamiliar of the rules and regulations in this regard

### Not filled out the position due to 16 members only to the coop.
### The coop cannot afford yet the required benefits of the employees
### Items for amendments including provision of GAD already discussed during the Regular BOD Meetings. For approval on the coming General Assembly by June 2022
### The coop cannot afford yet the required minimum wage
### Lack of time to conduct PMEs for new members

### AFS for CY2021 still pending for audit
### Some of the signatories of the reports were contracted with COVID-19
### Still in process. Still complying with the TIN of some members

### Unaware, will refer the same to the concerned personnel
### AFS for CY2021 still pending for audit

### Failure to present Succession Plan

### Not formulated, not aware of the guidelines in this regard

### Not formulated, not aware of the guidelines in this regard
### Failure to hire Bookkeeper
### Lack of personnel to conduct Bank Reconciliation

### It was overlooked due to pandemic
### Consumer is temporary only.

### Office is temporary closed.
### Not a priority.
### Not a priority. scarcity of funds.

### hard headed members.
### not a priority. Scarcity of finances of the members.
### Updated but other data need to be retrieved

### On-going process.
### On-going processed of requirements needed.

### Waiting the registration of provincial coop union.
### On-going formulation of policy.

### Trouble in retrieving the BOD Resolution of the existing members
### Processed and submitted already to the Authority but not yet validated
### Has community activities but not reflected in the statement of changes in Equity.
### Thought that cash in bank/ on hand equivalent to the statutory funds is enough
### Included in the systems and procedures

### No meeting
### scarcity of funds

### Scarcity of funds

### No office yet
### No meeting.
### Forgot to appoint

### No idea of the forms.
### No operation on consumer

### Requirements not yet ready

### not included in the meeting
### No idea
### small amount of CDF
### damage by typhoon

### unaware that safe vault must be included in the policy
### no forms

### Surety Bond expired

### Looking a federation

### on-going
### not yet informed in the system

### no forms

### not a member
### mislooked by the compliance officer
### under renovation

### has no members yet
### will conduct ARGAM this September 27, 2022
### the office is under renovation

### only 25% of ISCPR is the CBU of the group
### the coop experience

### new hired manager of cooperativve
### the coop manager is new, not aware of the art. 86 "(c) of RA 9520
### coop manager is new, not familiar with RA 9520, Art. 86 "(c)
### not been check the records of registry

### not familiar
### Not yet been discuss with the BOD regarding that matter
### the cooperative does not familiar

### not yet formulating policy (DOSRI)
### no social development plan

### Difficulty in securing TIN of all members. Most of the members are senior citizens
### unable to prepare social plan
### the cooperative not able to implement
### does not utilize CDF fund in accordance with the social development plan
### not yet been discuss with the BOD
### not yet been discuss that at least a 50% target of increase in membership
### not yet been discuss

### not been practice
### Forgot to infomr the CDA on the schedule of GA meeting.

### Forgot to post.
### not discussed by the BOD.

### Slow internet connectivity in the area for the online trainings
### not discuss with BOD

### coop social development plan focus in some areas , next year the social development plan of the coop will be inline with the city/barangay
### not yet register with CIC and complying the requirements

### not yet remitting CETF to fed/union which they are a member
### not remitting CETF

### BOD not yet discuss, plan GAD
### not yet discussing GAD educ and training plans and programs
### not yet discussing GAD support systems and services
### not yet formulate, prepare contracts, MOU, MOA

### Statutory fund not fully funded
### statutory funds are been not fully funded
### Not aware that new business activities must be put in the objectives of the articles.
### We have not taken this up during the general assembly.

### Not aware that we have to include the provision for the acceptance of associate members.
### Not aware that preferred shares must be provided in the articles of cooperation.
### We were not aware that associate members must subscribed preferred shares.
### We are not aware of the subscription agreement.
### Share book was not updated by the secretary. No time to update.
### Not aware of this provision in the by-laws.

### in computing ISC and PR does not follow IRR rule 10 sec 14, Art. 86 RA 9520
### not yet discuss by the BOD

### not yet registering with CIC
### not complying yet with rule 10 sec. 14 of IRR

### We ignored the importance of the mandatory trainings.
### No time to draft the election rules and guidelines. No gatherings made because of the pandemic.
### No time to complete the mandatory trainings.
### not yet remitting, the BOD will talk about the matter
### not yet remitting the 50% CETF accumulated,
### not yet remitting CETF

### not yet discuss with BOD
### preparing , formulating social development plan in accordance with the guidelines issued by the authority
### giving emphasis on social development plan in community

### social development plan is not inline with the (Barangay/City is not in line. the BOD will establish, pjan
### the matter is not yet been discuss with the BOD
### not yet been discuss with the BOD
### Newly registered coop only.
### 2021 registered only, unaware on the GAD mainstreaming.
### coop officers are not aware on CASA, newly registered only.
### Newly registered coop only; unaware with this.
### newly registered coop only, unaware BOD on this.
### has overlooked to include this business during the registration.

### It's pandemic and the officers are not aware that they should request for a relief.
### minimal business transactions due to pandemic.

### "The cooperative is reconciling all cash accounts annually and not on a monthly basis.
### No CASA
### Covered with a board resolution but did not formulated in a CASA.
### Covered with a board resolution but not in formulated in a CASA.
### Covered with a board resolution but did formulate a CASA.

### No CASA.
### Not aware that records must be separated.
### To amend next GA meeting.

### Unaware that records must be separated.
### Statutory funds were used in business operation.

### no particular site to post the signage being a government building.
### See comment under Item 26 hereof.
### not part of the plan.
### No operation since 2018.

### inactive affiliate.
### no operation since 2018.

### School is under construction

### Coop officers areabout subscription agreement not aware

### for approval
### No approved development plan

### The BOD did not create a policy on diminishing interests on loans.
### not considered relevant
### unaware
### No incidence of bad debts
### no orientations
### newly registered not yet
### newly registered not aware
### newly registered, not aware

### newly register, not yet been affialiated with fed/union
### Many members have withdrawn from the cooperative.
### has stopped buy and sell of copra.

### No more business operation.
### Unaware of the provisions in the AC/BL on membership.

### newly registered, not yet been attended the mandatory trainings for coop officers in accordance with MC 2015-09
### GAD committees not yet discuss plan GAD mechanism

### GAD committee not yet discussing GAD education and training program
### GAD committee not yet discussing GAD support systems and services
### Not implemented due the covid 19 pandemic
### Not implemented due the covid 19 pandemic

### The election committee has not formulated election rules and guidelines for the cooperative
### Some officers were busy with their respective teaching loads, they got no time to attend mandatory trainings virtually or face to face.
### G.A not conducted due to covid 19 pandemic
### See Item No. 26 hereof.
### officers are scheduled to comply with the training on Sept. 17.

### failed to present annual budget.
### not given priority.
### failed to provide the required APLL.
### The cooperative has no office yet, due to school building construction.
19
### Waiting for the bookkeeper report

### The cooperative has no office yet, due to school building construction.
### Waiting for the bookkeeper report

### The officers has not chosen yet a federation/union to be affiliated

### The GAD committee has not formulated policy in the mainstreaming of GAD
### Officers not aware about the composition of GAD Committee
### Coop officers are not familiar with SCA for cooperatives
### Officers are not aware about approved CASA for cooperatives
### Coop officers are not aware re: CASA

### Due to pandemic

### Due to pandemic

### Due to pandemic

### Due to pandemic
### Target not achieve due to pandemic

### The cooperative not financially stable
### Officers of the cooperative are not aware re: members' subscription agreement
### Members of the MPC coop are also members of the SPMC Emp. Credit Coop having the same line of business.
### Not so familiar with the new system.

### not all officers attended mandatory training reqt in cooperatives
### not yet been renewed surety bond

### will discuss the matterf with the BOD
### not yet remitted

### will comply with CISA 9510 and register with CIC
### Financial problems encountered by the cooperative.

### The bookkeeper did not prepare any schedule of the ISCPR. Financial problems are being encountered by the cooperative.
### The cooperative has financial problems.

### Not aware that the PR of non-members will be included in the schedule of computation.
### not been implementing due to pandemic
### some coop officers are busy making a living and sets aside their respective coop duties and responsibilities as officer of the coop
### not yet being discuss with BOD
### not yet affiliated/member to fed/union
### not yet a member/affiliated with fed/union
### GAD committee does yet discuss, formulate implementing mainstreaming of GAD
### GAD committee does not yet prepare plan for GAD educ and training programs
### GAD committee does not have plan, programs yet

### Current officers are also at a loss, no idea why the actual operation does not jibe with the registered articles of cooperation and bylaws.
### Not aware of the provision in the by-laws that the non-member patron's patronage refund will be distributed.
### Not given importance.
### It was not given importance.

### Not updated by the secretary.
### The cooperative cannot afford.
### The cooperative cannot afford its implementation.

### Financial problems encountered.
### Not aware of the retirement fund plan.

### not yet been implementing, not yet finish consolidating
### still in preparation for consolidation and other documents preparation

### not yet being discussed with the BOD
### mainstreaming on GAD practiced by coop yet not been prepare coop development plan with GAD activities with policies and board reso
### No sample format of the education program to follow.
### No sample of the format that will serve as guide or reference.

### The current officers cannot answer when and why the business operation differes from what is stipulated in the bylaws and articles.since all original cooperators were already dead.
### Actual business undertakings does not jibe with the registered articles of cooperation. do
### Coop secretary has no record on file
### no members paying their subscriptions
### None of the members are willing to pay their respective CBU to the cooperative.
### No sample format to follow as a guide or reference in the drafting.

### No sample format to follow as a guide or reference.
### Not following the SCA provided in RA 9520.
### not yet completing all mandatory trainings for coop officers
### not yet been discussed
### not yet complying with CISA RA 9510 and register with CIC
### Non conduct of general assembly
### Not aware of the document to be maintained by the bookkeeper.

### The board has not appointed members of ethics committee
### The board has not appointed members of GAD Committee

### Not aware of the format of the CASA.
### No sample format of the the CASA as reference.
### The cooperative did not imposed on the liquidation of advances on time.
### Majority of its members are already senior citizens
### Election committee not functional.
### Education Committee is not functional

### Don't have a sample format of the Aging of Receivables.
### not yet completed

### not yet been discussed
### not yet conform with IRR rule 10 sec. 14
### not yet been discussed, plan and implement
### the BOD will discuss

### the BOD not yet discuss
### not yet been discussed with the BOD
### not yet preparing documents for registering with CIC

### The cooperative incurred net loss.

### Error in recording of the CDF.
### Surety bond not renewed, CY 2017

### No copy of regulations.

### Secretary does not maintain books of minutes.
### No allocation
### Non submission of mandatory reports on line

### Exclusive membership
### Not funded, and the cooperative has no affiliation to either federations or unions.
### No affiliation /CETF is unfunded
### No appoint Committee.ed GAD

### No appointed GAD Committee.
### No appointed focal person.

### No appointed GAD Committee members
### The cooperative did not follow the business to be undertaken as stipulated in their articles of cooperation.
### The officers are also at a loss why they are operating not in consonance with their bylaws and articles of cooperation
### Officers not familiar with SCA
### Not funded

### newly registered coop only; officers had not considered yet putting up of signage in the coop office.
### Newly registered coop only; subscribed capital has not been fully paid by the members.
### 2021 registered coop only; mandatory reports had not yet been prepared during the time of assessment.
### 2021 registered coop only;TIMTA had not yet been prepared during the time of assessment.
### The Officers have already look for an office but because of pandemic, tourist transport operation had been stopped.
### 2020 registered coop only; tourist transport operation had been stopped because of pandemic.
### the coop has not issued Share Capital Certificate to members who have paid their Share Capital
### has already bought SCC form from the CDA but not yet distributed to members because of pandemic.
### The coop will implement the CBUP after the pandemic ends and tourist operation has already normalized.
### No normal operation yet since registered in 2020 because of pandemic.
### Pls. see Item 26 hereof.

### Officers just attended the CDA-sponsored mandatory training held on Sept. 8.

### failed to prepare the complete schedule of APLL.
### See comments below.

### not fully aware of the requirement.
### failed to implement any social activity.
### See comments under Other Findings

### lack of wiling members to serve as committee members
### no working committee

### •Only the Manager, Treasurer and Secretary are actively involved in the overall operation of the cooperative. Other officers are not regularly functioning as required in their positions; •The Secretary is also the acting Bookkeeper and does most of
### See Item 26 hereof.
### failed to comply in spite of several reommendations.

### failed to prepare on time.
### The FS is still being prepared to checked by the external auditor.
### new requirement in the inspection.
### not given attention.

### not prepared ahead of time.
### failure of officers to comply with the requirements.

### failed to implement any activity.

### Office is still on renovation.

### Records not formally turn over the current officers.
### Still on going on the collection of other members.

### No meeting.
### Waiting for MCDO's schedule.

### insuffiecient funds.
### Records not
### Lack of funds.

### Not included in the mee
### Lack of funds
### No full turn over of documents by previous officers.

### Prioritize the renewal of CTE.
### Office renovation is still on going.

### not given priority
### Secretary not able to bring the documents.
### Busy schedule.
### Not given priority.
### No collection.
### Not qurom during GA

### No appointed Election Committee.
### insuffiecient funds.

### Busy sechdule.
### Misplaced/ lost.
### No meeting
### Insufficient funds


### No idea.
### insuffiecient funds

### Cooperative documents is kept by one of the BOD due to the current office set-up.
### Copy of minutes is in the hands of one of the BOD which is currenlty out of town.
### Coop does not renew surety bond due to its losses.
### Copy of regulations and policies is in the hand of the BOD which is currently out of town.
### Copy of minutes is in the hands of one of the BOD which is currenlty out of town
### No permanent secretary to update share and transfer book.
### Coop Education Committee is not functioning religiously. No monthly meeting conducted since pandemic.
### No GAD Committee created.

### BOD is not so familiar with GAD and coop members are limited.
### Bookkeeper is not fully aware of the monthly cash reconciliation.
### BOD is not aware to have CASA documented.

### Bookkeeper is not having a subsidiary ledger due to limited transactions.
### Bookkeeper has no separate records due to limited transactions and on and off operation.
### Transferred to No. 22A Santillan St., San Jose, Navotas City

### Un-aware

### Not yet affliated with any fed/union

### No staff

### Un-aware
### Individual only
### Not included in the By-laws
### Un-aware
### Un-aware
### Un-aware
### Un-aware
### No operation
### No operation
### No operation
### No operation
### No operation
### No operation
### Has associate members but no provision of preferred shares
### Pandemic
### pandemic
### to comply
### Failure to conduct election of Audit Committee during the General Assembly
### No Subscription Agreement issued for additional subscription
### overlooked
### Has other committees other than the mandatory but no provision in the By-Laws
### considered not necessary

### practiced but no written programs
### straight line method is considered more appropriate for the coop because members cannot comply faithfully with the monthly payments of loan
### unaware
### amendments are already submitted to the Authority


### to be discussed in the nest meeting
### To be discussed in the next meeting
### Unable to complete the trainings due to pandemic.

### due to system generated. Sytem for update.
### Not a priority
### Part of the Continuing Development Coop Process

### To document current practice
### Not familiarize with CISA

### Elecom Chair is not active.
### Inactive committee officers
### overlooked. To document.
### previous Election Committee Chair resigned, hence, the revision of Election Rules and Guidelines was not completed
### there are new elected officers and are set to undergo the training
### some entries might have been mislooked during the preparation of AFS
### the secretary resigned and was not able to finish the revision of Registry of Members
### due to internal problem

### Coop has CASA but was not properly turned over by the previous officer handling/in charge of said document/record
### Coop has CASA but was not properly turned over by the previous officer handling/in charge of said document.
### coop is currently updating its policies

### he coop is currently updating policies
### the coop is currently updating policies

### coop is currently undermanned; prepared the Credit Basic Data but not yet submitted
### Share and transfer book not available during inspection
### GAD Committee was already created but not yet included in the bylaws
### GAD Committee needs further seminars/trainings to gain awareness of the concepts needed to advance gender mainstreaming.
### No allocation of preferred shares in the AFS
### Coops election rules and guidelines for approval of GA
### No utilization of statutory funds due to pandemic

### The cooperative partially remit their CETF to chosen Fed/Union
### Not utilize community development fund due to pandemic

### Office needs renovation.
### Records at the secretary.

### not fully unrstood the provisions.
### on process
### on process
### on process
### newly registered un aware

### on process

### on process
### on process
### on going
### on process
### practicing
### not included in the meeting by the BOD
### Lack awareness

### Lack awareness.

### Records at the secretary
### No records.
### Due to covid.
### For processing.

### Misplaced/ lost.
### Secretary is busy.
### Kept by secretary.

### Office is for renovation
### Compliance officer is busy

### No meeting
### No meeting.
### the coop overlooked the schgedule of issuance of share certificate

### the coop overlooked the schgedule of issuance of share certificate
### cooperative officers were unaware of the MC 2015-09
### cooperative was newly registered and not yet formulated a vission, mission and core values
### The statutory funds were utilkized as additional capital in the business
### due to pandemic the coop was not able to conduct general assembly meeting

### Records at the secretary
### the coop overlooked the renewal of surety bond of accountable officers
### The have the copy of the AFS but not posted in the coop office
### The coop will discuss this and will formulate policies
### due to pandemic the officers cannot meet to formulate this program
### due to pan-demic the coop officers did not meet to discuss this GAD issues
### Coop is located and holds office not in its registered postal address
### no signage
### for finalization of date this September.

### used in operation.
### Has actual social activities but not detailed social development plan.
### due to pandemic the officers did not meet to discuss GAD issues
### due to pandemic, coop officers did not mneet to discuss GAD issues
### The statutory funds were used in the business operation but will start to return and open separate account for this
### Election committee is not yet revisited policies and guidelines.
### GAD Committee is lacking of knowledge and orietation about GAD.
### no subscription agreement

### no GAD Committee
### no Election rules and guidelines
### unaware that there is a need for a policy

### unaware that there is a need for policy
### Due to pandemic the officers did not meet to prepared social development plan
### unaware that this should be included in the development plan
### There are more deployed workers who are associate members but will discuss the issue during GA meeting
### no registry of membership
### Inadequate budget and for discussion with the management

### Coop has limited transactions during pandemic.
### BOD is nit aware of the cash policy management.
### no remittances due to apex organization

### The program stopped since pandemic

### nobody wants to accept the position
### Some members declined to become coopofficers so whoe4ver is available and accepts the position, +he/she will occupy the position without complying the mandatory training
### Members are declining the position in the coop so when somebody accepts the position, he/she will occupy that position even without the mandatory training requirements for officers
### Lack of time and commitment from members

### Will have to make adjustments
### Coop did not include stale checks on their policies

### Coop only has BOD Resolution
### Was not able to apply for LOA due to pandemic

### unaware =
### unaware that there is a need to prepare education program
### BOD is not aware of cash management policy.
### Due to limited transaction because of the pandemic.

### Unaware that it should be on a monthly basis
### Due to pandemic
### Due to pandemic

### Unaware/lack of experience on policy formulation
### Due to pandemic

### Due to pandemic
### Was not able to create and implement due to pandemic.

### Non-maintenance due to pandemic.
### For revision of the present social development plan which will be in line with the (Barangay/City/Municipal) development plan of the LGU.
### Unaware/due to pan-dem=4ic the officers did not meet to discussed this issue
### Due to members qualification,% additional members are limited
### No sufficient funds for this, for consideration in the future

### for preparation of BR on transfer of fund
### pandemic
### misconception about the MC
### The mgt believes that the past due loan of members who are still under the company is still recoverable
### been discussed during one of the BOD meeting still yet to be implemented
### been used in the operation
### BODS only are sent for trainings

### Share and transfer book not updated
### The board of directors, treasurer and the credit committee had a hard time explaining and collecting CBU from members.
### cooperative is unaware
### the coop is located and holds office not its registered postal address
### as stated in the findings

### cooperative does not know how to go about with regards to GAD
### Cooperative officers are not familiar with their functions and responsibilities
### acceptance of member out of qualification in the AOC

### The rest of the appointed committees were properly filled up by the board of directors, except credit committee members.
### cooperative members cannot regularly contribute because of inadequate income

### the paid up capital exceed the authorized
### they thought only BODs must undergo the mandatory trainings
### No election rules and guidelines formulated by the election committee.
### For inclusion in the amendment

### Only CDF was utilized
### Brgy. failed to submit their proposals
### The template cannot easily complied and requires internet protocol address
### no GAD Committee provision in the bylaws
### registry of membership does not contains the basic information

### no forms
### no CETF remittance
### No reference or basis of such computation, since the cooperative has no record of non members patronizing.
### The cooperative does not keep records of non-members transactions.
### no separate bank account intended for the total statutory fund
### Not aware that they must maintain or keep a file of the oath of office document.
### Not aware that an oath of office document must be maintained by the cooperative.
### The education committee has no training design, attendance sheets on cooperative program or human resource development programs and policies for its members, officers and staff.
### The cooperative does not maintain copy of regulations.

### still looking

### no appointment
### no GA yet during inspection.

### micro coop

### Committees does not conduct monthly meetings.
### Not aware of the document to be issued to the appointees.

### not aware that it must be deposited separately

### CETF due to apex not funded
### The cooperative is not affiliated to any federation or union.

### GAD committee is not aware of MC 2013-22.
### GAD committee is not aware of MC 2013-22

### GAD CommittGAD committee is not aware of MC 2013-22
### No sample format to serve as guide in the drafting of the rules and guidelines.
### We are not aware that we have to compute also the patronage refund of the non-member.
### Board not aware of CASA

### Officers not aware of CASA.
### Bookkeeper does not maintain separate books of accounts for non members.
### Mandatory reserves were used in the coop operation.

### Cooperative should promote services of the cooperative.

### The share capital of each member is peg within the minimum capital required.
### Scheduled on September 22 2022

### Not yet included in the BL because of pandemic, no GA
### aware of the provisions but continue giving per diem as part of benefits of officers who are working hard for the cooperative.
### The purpose is noble but need to utilized that fund to recover from its lossess
### They found it hard to identify the non member patrons and it will mean additional work
### Previous employees had PH remittance already, when they inquired at PHilHealth the coop need pay 500,000 for penalties
### no0 patronage refund for distribution because the coop incurred net loss
### due to pandemic the officers were not able to prepare education plann
### Due to pandemic the officers were not able to prepare GAD policies, activities and budget, for compliance
### Unaware that there is aneed to appoint GAD Focal Person

### Due to pandemic the cooperative officers were not able to meet to discuss this matter
### Due to pandemic the coop officers were not able to meet to discuss this matter
### They could not find a suitable candidate and the coop would spend much on the salary of this employee

### Unaware that there should be policies on this
### It would mean additional work to the staff and would be hard to identify the non member patrons
### unaware of the CDA MC on utilization of community development plan

### Unaware of the CDA guidelines on the utilization of community development fund
### No potential member because the company temporarily stopped its operation due to pandemic
### The income of the cooperative in lendinga ctivities will be affcted if this method will be implemented
### Due to pandemic the cooperative officers was not able to discuss this matter
### BODs have not appoint GSAD Committee
### lack of members

### Some officers have hectic/busy schedule to4 attend the mandatory training
### Unaware that the non member patrons are entitled to patronage refund
### The cooperative overlooked the renewal of surety bond of accountable officers
### Due to pandemic the statutory reports were not submitted on time
### The bookkeeper is searching for the right format of aging

### Cooperative officers not aware of the development plan.
### Cooperative officers not aware
### The cooprative has no budget
### Lending policy not updated.

### No aging of loans
### No allocation of APLL
### Not aware of CISA

### Due to pandemic the coop was not ablke to submit TIMTA on time
### no registry book

### The cooperative did not coordinate with the union wherein it is affiliated
### Due to pandemic, the officers were not ab-le to discuss this GAD matter
### not yet conducted ARGAM
### Unawrae that there should be GAD focal person in the cooperative
### Due to pandemic the officers were not able to prepare this GAD program
### Due to pandemic the officers were not able to establish this GAD support systems and services
### Unawrae that there should be GAD focal person in the cooperative
### Due to pandemic the officers were not able to prepare this GAD program
### Due to pandemic the officers were not able to establish this GAD support systems and services
### not available during inspection
### Unaware +=on this matter
### Unaware on this issue

### Unaware on the guidelines issued by CDA
### Due to pandemic it was hard for the coop 4to recruit new members
### The cooperative has no enough fund for technology innovations projects
### Due to pandemic, the cooperative was n-ot able to comply with CISA
### no bookkeeper
### no bookkeeper
### new amendment was approved
### new amendment was approved

### Bookkeeper does not include the patronage refund of the non-members in the computation of the payroll. Instead in December they get a gift from the cooperative.
### Forgot to renew the surety bond of the accountable officers.

### The cooperative cannot afford to remit mandatory contributions.
### Have attended but conducted by not an accredited training providers.

### Have difficulty in locating the insurance provider but was able to find it during inspection.
### The person in-charged is too busy.
### Difficulty in remitting the share to the affiliated federation.

### No available GAD training and due to budget constraints.
### Person in-charged is too busy.

### Some members were afraid not be able to pay.
### Already discussed but not yet made/finalized.

### Not yet familiar with the law.

### We cannot afford to have a retirement plan.
### We don't have a sample format of the education program as guide in the drafting of the program.
### We don't have a sample format of the GAD policy as guide in the drafting of the plan or policy.
### We don't have a sample format of the GAD education and training program as guide in the drafting of the program.
### We don't have a sample format of the GAD policy as guide in the drafting of the plan or policy.
### no bookkeeper
### We don't have sample format copy of the CASA in the drafting of the policy.

### no available land/space
### No follow-up was made.
### Unaware of the requirement.

### no available land/space
### We have been using the statutory funds in the operations due to lack of capital.
### We don't have a sample format of the aging of accounts. (DOSRI accounts)
### Due to financial constraints, the cooperative cannot afford to buy a safe or vault for the safekeeping of the cash collections.
### Not aware of the social development plan format that will serve as guide in the preparation of the development plan.
### Not aware of the format of the social development plan.

### See Item 2.

### Not prepared due to change of officers.

### The mandatory training being complied.
### Net loss.
### Just learned of the requirement.

### The officers planned to choose from among the secondary cooperatives to be affiliated with.
### Failed to prepare the social plan.

### We made an error in the charging of the community service. Utilization of the CDF was not recognized. Instead it was charged in the expense.
### No idea of the social development plan format.
### Error was made in the charging of the funds used in the community activities.

### Signage for repair.
### On-process of implementation.

### Not able to comply due to pandemic.

### has list of members only.
### Was not able to submit due to pandemic.

### Noted.
### lack of members

### lack of members
### lack of training

### The BOD/coop must've overlooked it.

### conflict of schedule because of the Regional Transfer
### The auditor might have overlooked some entries during the preparation of the AFS
### stopped securing surety bond as it is not required to be submitted to the Authority
### still on the process of preparing/drafting

### still on the process of preparing the GAD Education and Training Program
### still on the process
### the transaction involving checks is minimal, only have checking accounts for outgoing/disbursement
### yet to open account for statutory funds
### Coop is practicing dual control but is yet to formulate policy on the same.
### Coop is yet to formulate Policies on Cash Management
### Coop has social development activities for its members and community but is yet to formulate Social Development Plan.
### unawareness
### Has not finalized its choice whom to affiliate.
### Failed to mainstream the GAD to the cooperative.
### Failure to practice efficiency on the use of resources.


### no bookkeeper
### no enough fund
### un aware of share subscription agreement

### failed to formulate/implement a policy on proper records keeping
### lacks proper implementation

### on process
### No training program
### edcom failed to implement such memo
### lacks operating funds
20
### bookkeeper is part time.
### notice has been announced and dessiminated to members

### for processing
### no proper turn over

### no proper turn over of books/documents
### no propr turn over of documents

### lack of funds
### no proper utrn over of documents
### unavailability of documents during inspection

### lack of operating capital
### no available funds

### lacks awareness on GAD programs
### no GAD training

### un awae of the program
### un aware of the program

### un aware
### unaware of such practice

### policy formulation
### forfformulation
### for formulation
### un aware
### unaware
### for formulation
### for fomulation

### un aware

### on process
### The cooperative is not aware of MC 2015-09

### the cooperative did not know that it must be placed in a separate or restricted bank account
### The cooperative is not aware that it must all be utilized

### the cooperative lacks knowledge on GAD
### the cooperative did not know that it must be placed in a separate bank account
### Failed to formulate.

### For presentation to GA .
### Members are employees of VRH Hospital and are frontliners.
### BOD not familiar
### The signing authorities are present but not in a capsulized CASA.
### Failed to implement the MC.

### Doing its best to manage the APLL.
### Composition not in accordance with the By-Laws
### not consistent with name and purposes
### the coop address does not hold office at its registered postal address
### Some officers were not able to attend the mandatory trainings due to pandemic. Coop has no internet connection for four months due to typhoon Odette
### acceptance of associate members without provision in the ACBL
### no allocation of preferred shares for associate members

### non issuance share capital

### no amendment due to pandemic
### no transfer of share.

### no forms

### forgot to updates.
### no forms

### forgot to updates.
### Amendments to include Common bond of membership for discussion of Board of Directors and approval of the Genral Assembly.
### Amendments to include Common bond of membership for discussion of Board of Directors and approval of the Genral Assembly.
### The coop ha only 1 staff but will consider giving retirement benefit to employee
### Due to pandemic officers were not able to prepare education program
### no GAD Committee provision in the bylaws
### forgot to renew

### not yet renewed

### still looking
### no amendment due to pandemic

### no appointment
### Due to pandemic, the officers were not able to prepare these GAD porograms, activities and budget
### Due to pandemic, cooperative officers were not able to prepare GAD education and training program
### Due to pandemic, cooperative officers were not able to establish GAD support systems and services
### Members do not need capital

### Unaware that there should be policy on maximum holding period
### There is developmentb plan but noit in acordance with the guidelines issued by CDA
### Funds were utilized but di not follow the development plan and guidelines issued by CDA
### no remittances of CETF due to organization

### no GAD policy, programs/activities/plan
### Unaware of the CDA MC on the utilization of Community Development Fund

### Inadequate funds for this technology innovation but will consider this.
### Due to pandemic the officers were not able to discuss CISA
### no separate bank accounts for total statutory funds
### Failure to create the format.
### Failure to avail of the book.

### The General Assembly's approval of the payment of compensation to the officers of the cooperative for the performance of their duties was forgotten.
### The coop is not aware

### The coop needs fund and thought that its ok to use the reserve fund but will be returned in the future
### interest on loan is not computed base on the outstanding balance of the loan
### The coop is waiting for these offices to come to their coop for compliance of the requirements
### The coop has no enough funds for this

### There is still no policies formulated and no enough funds for this
### The union wherein they are affiliated were still organizing and fixing issues that;s why they are not remitting
### Due to pandemic the officers were not able to discuss GAD issues
### Unaware that there should be GAD focal person
### with policy

### update the ecoopris and delete water services
### Due to pandemic, the officers were not able to prepare GAD education and training program
### Due to pandemic, the officers was not able to establish GAD support systems and services
### Due to pandemic, the officers was not able to establish GAD support systems and services
### It would mean additional expenses to the coop but will be discussed during BOD meetingss
### Unaware that account reconciliation must be on a monthly basis

### Because the trasurer is also the bookkeeper
### Unaware that there should be policy on this

### Unaware that theres should be CASA for this
### To schedule the training within this year.

### Failed to provide budget.
### New inspection requirement.
### Failed to consider.

### some funds were utilized for other purposes
### members are scattered/far from the coop office


### Unaware that bthere should be policies on dual control/being practice by coop but no written policies
### Unaware that there shoul be policy, being practice by the coop but no written policies
### Unaware that there should be policy on maximum holding period
### Due to pandemic the officers were not able to prepare social developemnt plan in accordance with CDA guidelines
### Due to pandemic no additional members were targeted for increase in membership
### No knowing the process, need template for this form.
### Not familiar with the process, need to study about this document.
### The new officers did not know that it was taken on the wrong fund.
### Pandemic hits and officers are still gathering info for possible federation to join with.
### Have to come up with guidelines
### Not familiar with the document. Need to study about this documents.
### Forgot to have this

### Last time this was discussed the person chosen was sick on the given date.
### Pandemic hits and officers are still gathering info for possible training.
### Due to pandemic the activities were put on hold.
### We don't know the sample format of the subscription agreement. We did not implement it.
### The coop is currently has financial struggles which hindered them to implement the business fully

### More members are no longer patronizing the businesses of the cooperative
### The members does not give importance on the CBU program stated in the By-Laws.
### We are not aware that the oath of office document will be maintained and kept in the files of the cooperative.
### We are not aware that the oath of office documentwill be maintained and kept in the files of the cooperative.
### It has become the practice. For review and revision of policy
### The BOD no longer appointed as they are still in quorum and will elect during the GA meeting comes September
### The board does not know that individual appointment papers will be issued to the members of the committee.
### Advised the board to issue individual appointment papers to the members of the committee. Include also the written duties and responsibilities of the appointees.
### The officers are already considering the merging of both two coops, subject to the approval of the GA
### Scheduled trainings for the officers interferes with their time.
### We just ignore the drafting of the election rules and guidelines.
### Recording of transactions was not properly treated by the bookkeeper.

### Don't have the time to buy the book.
### We have minimal income. We incurred a net loss. We cannot afford the remittance of the mandatory contributions.
### We have minimal income. We incurred a net loss. We cannot afford to give the minimum wage to our hired staff.
### We cannot afford to set up a fund for the retirement of the hired staff.
### formulate
### partially funded

### not member
### formulate policy
### include in the plan
### no policy
### not oriented with CISA

### Associate members are those who are not availing the services of the cooperative.
### For amendments.

### No sample copy format as a guide in the drafting of the program and policy.
### We have remitted a small amount of the CETF to the union but the bookkeeper erroneously record the remittance to outright expense.
### No time to draft the GAD Plan.

### The treasurer was not present during the inspection. Araw ng Gabanan was prioritized. Plus the notice of inspection was cared of to Ms. Doniza Tocmo last August 24, 2022 thru FB messenger but she didn't gave the notice to the cooperative.
### The bookkeeper was not present at the time of the inspection. Araw ng Gabanan was prioritized.
### No sample format of the CASA that will serve as a guide.
### not yet renewed

### For approval during general assembly meeting

### New cooperative.

### Just learned the requirement.

### To prepare the guidelines.
### Not given much attention.
### Not prepared on time.

### Trying their best to educate their members.
### Not enough knowledge about plans and budget.

### Not yet amended
### Un-aware of the format

### The Chairperson, Ms. Marlyn Ramos admitted that she paid for the paid-up capital of the members.
### Un-aware of the subscription agreement.

### Un-aware
### Un-aware of the cbu program.

### due to pandemic, the officers overlooked the renewal of surety bond
### The cooperative is operatinf for 3 years only
### Statutory funds were used in the business operations.

### The bookkeeper does not know how to prepare the schedule of aging of loans and receivables.
### The cooperative cannot afford to buy a safe or vault for the safekeeping of its cash collections. The treasurer keeps the cash collections or it stays in the store and use in the procurement of supplies.
### Cash collections are remitted to the treasurer. It is kept in the house of the treasurer and deposited on the following day to the bank.
### Not aware of the format for the social development plan.
### Not aware on how to record the transaction using the CDF.
### Not aware of the format of the social development plan.
### Bookkeeper does not know how to charge the community activity to CDF account.
### There were withdrawal of membership and death in membership. We have not recruited new members.
### No format of the schedule of aging of loans.
### No format of the schedule of the aging of loans and receivables.

### due to pandemic, the officers were not able to prepare education program
### Due to pandemic, coop officers were not able to formulate/prepare GAD policies, programs, activities and budget
### Due to pandemic, the oifficers were not able to establish GAD support systems and services
### Advised to amend their ACBL

### Advised to amend their BL and stipulate that regular members must put up at least 2k as they are already practicing it
### Coop does not allow resubscription from members

### Advised to amend their ACBL
### Advised to amend their BL and stipulate that regular members must put up at least 2k as they are already practicing it
### Coop does not allow resubscription from members
### Due to pandemic, the coop officers were not able to establish GAD support systems and services
### Unaware that there should be policy

### Unaware that there should be traget increase in membership

### Unaware that there should be traget increase in membership
### Inadequate budget for this
### Due to pandemic, the officers missed discussions on CISA
### Un-aware of Registry of Members

### No Registry of Members
### No regular meetings for BODs and Committees

### Un-aware
### Has only membership application form.

### Some are new officers and other officers' schedules are conflict with the given training schedules.
### On-going process to fully fund the statutory funds.
### Absence of Election Guidelines
### Conflict in schedule.

### Un-aware of GA Reso
### Expired already
### Un-aware
### The cooperative is not aware nor implementing the policy.

### The Coop has not passed nor have an approved GA Resolution regarding the rate of ISC/PR
### No remittance
### No staff


### Absence of docs
### No vault, no written policy

### Absence of docs

### Absence of docs

### Absence of docs
### Un-aware
### No presented plan
### No utilization of CDF

### Un-aware
### BOD not aware of cash management policy
### BOD not aware of cash management policy.
### on process
### 2022 conducted GA
### on process
### for remittance

### lacks operational funds
### un aware
### on process
### data is still for reconciliation
### EDCOM FAILED TO SCHEDULE THE TRAININGS DUE TO PANDEMIC
### elecom failed to implement MC 2015-09

### on process
### on process
### late reconciliation of records

### A/C and B/L for amendment
### Not being prioritized

### needs more training
### They assume that cooperative is CDA registered.

### Not aware to prepare Schedule of Computation yearly if gaining income
### Schedule did not meet

### Assume that the Resolution signed and approved by the BOD will suffice.
### accepting associate members without provision in the ACBL
### no preferred shares alllocation
### no preferred shares alllocation

### Issuance of Share Capital Certificate was stopped due to pandemic

### The coop forgot to include the provisions in the by laws

### The cooperative maintain only soft copy

### due to pandemic and work load of coop staff share certificates were not issued to members
### Due to pandemic the program was temporarily stopped
### Due to pandemic, coop officers were not able to amend the election rulkes and guidelines
### micro coop
### not adopting

### If there is a need to read the MC as reference, officers just browse the CDA website
### No regular meetings

### some officers lack of mandatory trainings
### allocation of statutory is not in accordance in the Bylaws

### no surety bond
### no affiliation in any federation /union
### no Development Plan with GAD Activities

### The coop is maintaining soft copy
### The coop has no policies on retirement fund

### Due to pandemic coop officers were not able to prepare education program
### Due to pandemic, the coop officers were n-ot ab3le to discuss this
### no credit / lending policies
### loan interest computed in straight line

### Due to pandemic the cooperative was not able to apooint focal person
### Due to pandemic the cooperative was not able to prepare GAD eduactiona nd training program
### Due to pandemic the coop was not able to establish GAD support system 9s and services
### Due to pandemic this issue was not discussed by the coop officers
### not able to attend due to pandemic

### docs not available during the inspection
### Due to pandemic coop officers were not abale to prepare social development plan
### There +is no provisions in the by laws that after 2 years an associate member can be a regular member if he/she signifies intention
### The signage was temporarily remove but will immediately comply
### For further discussion
### No taxi operations due to the absence of approved franchise
### not interested because of non-operations of taxis due to absence of franchise

### considered not necessary because coop has no operations
### No approved franchise
### No operations
### no operations
### no operationss
### unaware
### no operations
### Has share capital agreement implemented only.
### On-going system creation of auto-generated certificates.

### unaware
### Considered RETIRED Employees and Coop employees as Associate members.
### Practiced but not indicated in the Policy.

### Coop met the provision on the allocation of PR is not less that 30% of the net surplus after deducting the statutory funds.
### On process of registration to philhealth and Pag-ibig.

### On process of scouting for a possible affiliation to a secondary coop.

### Due to pandemic

### Financially unstable

### Committee in-charge was not familiar with the provision
### Lack of funds
### Only Bank Resolution

### The proposed amendments is still subject for BSP's approval.
### Conflict of regulation/policy with BSP

### Inspection schedule was not given importance by the cooperative.
### Members to be appointed are usually living far from the city.
### Members to be appointed are living far from the citythe
### The CB was not able to secure copy of the Certificates of Training from the officers.
### Not seriously considered.
### Not effectively communicated to concerned committee.

### Not given prioritized.
### Incomplete Minutes of Meetings maintained
### The CB failed to secure copy of the Certificates of Trainings which they believed was complied already by the officers in their primary cooperatives.
### Due to pandemic CBU was temporarily suspended
### Did not gave importance to the scheduled inspection.

### Did not gave importance to the scheduled inspection. Notice was given to Ms. Narcisa Langgoy Bayocot but she did not disseminate the notice.
### No general assembly conducted.

### The coop have no time to put up the signage.
### Notice of inspection was not forwarded by Ms. Narcisa Bayocot to the cooperative.
### Unable to attend available training offered by training providers.

### Still scouting whom to affiliate.


### no capital build-up program in accordance with their by-laws and/or policies
### Notice of inspection was not disseminated by Ms. Narcisa Bayocot to the cooperative.
### Due to pandemic officers were not able to prepare education plan
### Due to pandemic, coop officers were not able to discuss GAD issues
### Due to pandemic, the officers were not able to discuss GAD issues
### Due to pandemic the officers were not able to discuss GAD issues
### Don't know the format of a subscription agreement.

### Did not procure the share and transfer book yet.
### Not aware of the provision that members who have fully paid their subscription must be issued with a share capital certificate.
### Notice of inspection was not disseminated by Ms. Narcisa Bayocot.
### The coop conduct inventory of unused supplies annually
### Duties and responsibilities of the members are not given importance.
### Due to pandemic the officers were not able to prepare social development plan
### Unaware that inrrease in membership should be included in the development plan
### Inadequate funds for this

### Due to pandemic, officers were not able to discuss CISA
### no GAD Plan and activities

### GAD Education and Training program
### no LOA for satellite office

### Not aware of the document to be issued after the appointment.

### We have not scheduled the trainings for the officers.
### The Election Committee did not gave importance to the drafting of the election rules and guidelines.
### ranchise is not owned by the transport cooperative
### no VMGO

### unaware of the rule

### unaware of the new guidelines
### unaware
### Incomplete requirements for regularization.
### Not the official address of the Cooperative

### Lost signage
### No presented subscription agreement.

### Last issuance was 2017
### No income
### no GA
### no GA
### No filing cabinet inside the office for safekeeping of the files.
### Not aware of the registry of membership.
### Not aware of the share and transfer book.


### AFS is kept by the bookkeeper in her house.

### unaware

### No G.A. Reso. (Given as Ayuda)
### Has BR only.

### With BR only.

### Lending Policy
### On process.
### Practiced but not implemented.
### Noted
### Cannot afford to remit due to financial problems.
### The cooperative cannot afford to implement the minimum wage due to financial problems.
### Financial problems encountered.
### absence of the Bookkeeper during inspection

### ISCPR not yet distributed
### not undergone the mandatory trainings
### due to pandemic

### no funds
### PR not yet computed

### no form
### becuase of pandemic

### not a member
### Will conduct before the end of Sept 2022.

### No presented minutes of the meetings (BOD, Committees and GA)

### Documents are kept by the bookkeeper in her house.

### Not given time by the committee.
### Un-aware
### No presented Education Program

### No service to be provided
### some officers are not interested to attend trainings

### due to pandemic

### Some officers were busy with their work to attend mandatory training
### No presented documents

### Not funded
### No time to draft the education program.
### No time to draft the program yet.

### No time to draft the plan and policy.
### The bookkeeper keeps the AFS in her house.

### AFS is with the bookkeeper.
### Not aware on how to make a bank reconciliation statement.
### Not maintained by the bookkeeper.
### Bookkeeper must update the books of accounts.

### We don't have a sample format of the CASA as guide in the creating of the policy.








### Statutory funds were used in the business due to lack of capital.
### No community programs / activities
### No presented social development plan
### No utilization
### No community programs / activities
### No presented social development plan

### No utilization
### Policy on loans were not followed or implemented.
### Don't know how to prepare the aging of loans/receivables schedule.
### On the process of ACBL amendments.

### The cooperative shares office in the municipal coop office.
### Not timely updated.
### Some officers are not available on the scheduled trainings due to valid personal reasons and strict health protocols.
### Not utilized because some officers not attending trainings/seminars due to some personal reasons and strict health protocols..

### Completing the required info of members.
### Overlook the expiry date.

### Not yet prepared.

### On the process of liquidating.

### Some funds were used in the operation of the cooperative instead of borrowings.
### Not fully utilized because of the strict health protocols.

### Utilized for mandated trainings
### Missed out the budget
### Some officers attended trainings but no written education plan/programs.

### We cannot afford to buy a safe/vault.
### The cooperative has not conducted their general assembly for this year.
### Officers not aware of such issuance regarding signage.
### No records presented during inspection.
### We will look for the vision, mission, goal and core values tarpaulins.
### Lack of Time

### None
### Not aware of the prescribed format

### Lacking Qualified personnel to do the job
### No time to attend the trainings

### Not aware
### none
### None
### We cannot afford to buy a computer set with printer or a laptop.

### no social goals

### Awaiting the approval of the BSP on the proposed amendments of the Articles of Cooperation and By-Laws.
### Not aware of the provision of the Code

### For compliance of the concerned officer
### For consideration to put in writing.
### For amendment and enhancement of the existing policy.
### None to mention

### Not yet interested.
### No products yet to be processed.
### It is with the bookkeeper.

### It is with the bookkeeper.
### Not yet taken up in the GA meeting.

### The signage was not installed due to financial problems.

### on process
### The farmers-members are busy making a living and the cooperative does not have the funds for the two 16-hour mandatory trainings required by the CDA.
### no allocation of preferred shared

### no GAD comm provision in the bylaws
### some officers did not attend mandatory trainings

### patronage refund for non-member patron was not distributed and/or credited in accordance with Art. 86, 5(c) & (d).
### no CETF due to apex remittances
### no GAD Plan & Budget, Gad Policy and GAD Programs / Activities
### cost of sales has no separate records for members and non members
### no LOA for satellite office

### no clear credit / lending policies
### 10% limitation on share capital subscription is not duly observed by the cooperative
### no additional subscription agreement made for the additional shares subscribed and paid by the members
21
### composition of BOD is not in accordance with the bylaws


### no separate records for members and non members
### coop loans interest computed in dimishing method

### The cooperative does not keeps a complete record of all pertinent loan documents including collaterals, if any.
### coo[ address is not in accordance in its registered postal address in AOC

### No Election Rules and Guidelines

### the cooperative officers were unaware that ALL officers must undergo ALL mandatory trainings
### registry of membership lacks some basic information

### mandatory reports not yet complete

### The cooperative does not know where to find a union or federation
### the cooperative officers are uninformed and unacquainted about GAD or Gender Equality
### The cooperative officers are not familiar with the MC

### The cooperative officers are unaware that the statutory funds must be placed/deposited in a separate bank account
### The cooperative officers are unfamiliar or unacquainted with GAD

### Some officers were busy with their work/conflicting schedules
### No Election Rules and Guidelines

### some officers has not completed the mandatory trainings
### expired CTE
### Neglected to renew the surety bond of accountable officer

### Due to pandemic, the officers were not able to prepare the education program

### the coop has no GAD Plan & Budget, Gad Policy and GAD Programs / Activities
### the coop has no separated bank accounts for the statutory funds
### Due to pandemic coop officers were not able to discuss issues on GAD
### no lending policy

### no aging loan
### no allocation of probable losses
### Due to pandemic, the coop officers were not able to discuss GAD issues
### Due to pandemic, the coop officers were not able to dicuss GAD issues
### Due to pandemic, the officers were not able to discuss GAD issues
### election rules and guidelines lacks of some basic info
### Some Officers did not completed all mandatory trainings in accordance with MC 2015-09.
### The registry of membership does not contains the required minimum information pursuant to the pertinent memorandum circular. (Arts. 52 and 54 RA 9520, MC 2012-16)
### The cooperative has no education program or human resource development program and policies for its officers, members, and employees that are implemented. (Article 4 (5), RA 9520)
### Unaware that it should be included in the CASA
### Unaware that this should be contained in the CASA
### Some members preferred to buy products in the groceries, mall
### Unaware that there should be policies abouth this
### Unaware that there should be policies about maximum holding period
### no signage

### election rules and guidelines has no mandatory requirements for officers
### some officers has not completed all mandatory trainings in accordance with Memo Circular
### The registry of membership contains the does not required minimum information pursuant to the pertinent memorandum circular.

### Due to pandemic, coop officers were not able to prepare social development plan

### Number of BODs not in accordance with the coop's By-Laws
### No provision of GADcom in the By-Laws

### Un-aware
### Not yet affiliated with any fed/union.

### most officers are residing in La Trinidad
### actual office is only temporary and coop is not allowed to put up a signage

### Due to pandermuic, other business activities temporarily stopped.
### forgot to check the BL

### 50% ISC and 50% PR as practiced
### still in the general fund

### only 30% of due to CETF is remitted to MASAAPECC as per policy
### not specified in the CASA

### practice monthly but no written policy
### if reached the maimum amount of P50,000.00

### Neglected to provide susbscription agreement
### Limited staff to prepare the share certificate
### Limited staff to prepare the share certificate

### Not reflected in the AFS
### Due to pandemic, the CBU was temporaity stopped per request of members
### No Lending Policy presented
### Nobody wants to occupy the position
### unaware
### No written CASA for Loans Approval

### Limited coop staff
### until 50,000.00
### must utilize 100%

### visit the area annually
### Due to pandemic, the coop was not able to conduct ARGAM, the coop was no
### overlooked
### Limited staff

### Un-aware
### Overlooked
### No updated share and transfer book
### Due to pandemic, the officers were not able to dicuss GAD issues
### Election Committee does not conduct a regular meetings.
### For revision of the external auditor.

### BOD has decided to add the fund of allocated IOC and PR to purchase additional vehicle.
### No permanent management personnel to maintain and monitors records of cooperative.

### Coop has no permanent secretary.
### Compliance officer mislooked the expiration of Surety Bond

### GAD Committee is not yet aware of its functions and responsibilities.
### BOD has not yet appointed GAD Focal Person.
### BOD has no permanent bookkeeper.

### due to minimal bank transactions.
### Chairperson signs in a weekly basis.

### unaware
### coop think that the provisions in the By-laws regarding election of officers will suffice
### Not aware

### Lacking personnel
### None
### Due to pandemic

### No Education Committe appointed
### Not affiliated yet to a federation/union

### No GAD yet
### No members willing to accept responsibilties

### No one wiiling to take re
### No one to accept the responsibilities

### No person to assist
### No technical knowledge on aging of accounts

### Not aware of its frequency
### Not aware, received long time ago
### Not aware

### Lack of knowldge

### On-going
### unaware that it is required
### unaware
### unsure if there is a GA approval since it was already a long time practice
### Nobody wants position in the coop

### Due to pandemic, the officers were not able to appoint GAD focal person
### Due to pandemic the coop officers were not able to prepare GAD education and training program
### Due to pandemic coop officers were not able to established GAd support systems and services

### Unaware that there is aneed for a policy.
### The cooperative did not open a separate account for statutory funds
### Actual practice but no written policies
### Unaware that there should be policy.
### For Compliance

### Nobody wants position in the coop
### Due to pandemic, the officers were not able to appoint GAD focal person
### Due to pandemic the coop officers were not able to prepare GAD education and training program
### Due to pandemic coop officers were not able to established GAd support systems and services

### Unaware that there is aneed for a policy.
### The cooperative did not open a separate account for statutory funds
### Unaware that there should be policy.

### Due to pandemic some business activities were temporarily suspended
### does not know how to craft

### no affiliations
### no orientations
### unaware
### considered not necessary because cash are deposited in the bank immediately
### overlooked
### No GA requirements submitted

### due to pandemic
### unaware
### no orientations on hoe to craft
### no orientations on how to craft
### no orientations
### coop find it using the straight line method more appropriate
### on process of identifying the benefiary of the fund

### For finalization of PMEs training modules
### practice only, no written policy

### practice only, no written policy
### Bookkeeper is recently hired.

### BOD has not yet come up with annual plan and budget.
### Cooperative has no idea how to creaft policies of social development programs.
### files kept by the personnel not present during inspection.

### Due to pandemic the amendments were not prepared/submitted with CDA
### Since pandemic, the CBU has stopped.

### It was not discusse dduring BOD meetings
### No mandatory training as qualification because no time to attend seminars
### Some officers do not allocate time to attend seminars
### The funds were utilized as additional capital in the business operation
### Patronage rewfund were all distributed to members only
### Patronage refund was didtributed to memembers only
### No funds for the renewal of surety bond for accountable officers
### The coop did not coordinate with the employees
### No funds
### EdCom has not prepared education program

### Due to pandemic, the officers were not able to prepare education program
### Due to pandemic, coop officers were not able to discussed GAD
### Due to pandemic, officers were not able to discussed GAD
### Due to pandemic, the officers were not able to discussed GAD
### Unaware that it should not be prepared by cash custodian

### Actual practice but no CASA
### The funds were utilized in the business operation

### Due to pandemic the officers were not able to prepare social development plan
### Due to pandemic wherein the business of the coop was affected, it was hard to recruit new members
### Still working with the involved agencies
### There is moratorium on issuance of CPC

### Lack of capital and CPC

### newly registered , unaware
### newly elected officers


### newly registered , unaware
### newly elected officers

### some of the members cannot file loan due to low net take home pay
### loans are secured due to benefits from employer of the coop member
### Reiterated that they are only receiving based on accomplishments, others are for transpo & communication

### no forms
### sales were summed up in a single account

### will renew after this inspection

### after amendment
### looking
### small coop

### limited number of days of store operation
### The cooperative overlooked the amount for share capital subscription has already exceeded the authorized share capital.
### The cooperative is aware but could not close the existing accounts yet as they have to talk with the owners first.
### BODs have not appointed GAD committee members yet.

### No record on file
### No records presented during inspection
### No record
### Policies were not regularly reviewed.
### Some officers are hesitant to attend continuous trainings

### Due to the busy schedule of the officers/staff
### Due to the busy schedule of the officers/staff
### No new strategic plan

### For review and compliance

### This is due to non-moving accounts
### The draft CASA was not reviewed and approved.

### Used in the coop operation
### The coop policies are not regularly reviewed.
### Not formulated, not given the priority

### Unfamiliar of the system

### lack of time
### No GA for the past 2 years
### lack of time/ personnel
### officers not fully aware

### coop not fully aware
### new officers
### not fully aware will coordinate with bookkeeper

### Quarantine restrictions
### coop not aware

### coop not fully aware of the program
### not fully aware of the CASA system
### not aware
### age and financial capabilities of officers

### lack of time and personnel
### The coop's secretary is not aware of a subscription agreement.
### The coop's secretary is not aware of what is a Share and Transfer Book.
### No idea about share capital certificate
### Members are not paying their CBU.

### Statutory funds were used in the operation.
### Distributed the ISC and PR evenly to all members.
### The secretary does not prepare and compile minutes of meetings.
### No idea of a share and transfer book.

### No development plan.
### Not affiliated with federation and or union.

### No CASA
### No subsidiary ledgers

### No statutory funds.

### Not capable of buying a computer for the coop.

### There are some members who did not meet the qualifications of regular membership
### Provision was overlooked.
### Election Committee failed to convene inorder to formulate policies and guidelines for the ERG due to pandemic
### Lack of time in the computation and preparation of ISC and PR

### No focal person assigned to do the updating of Members' Registry
### Conflict of schedule and some members are busy in making a living.
### Committee members are busy and don't have enough time to formulate and craft education program
### CDF Utilization was recorded as expense.
### Some training undertaken but no development plan

### aware of the subscription agreement and yet not implemented.
### Aware of the duties and functions and yet not performed.
### No subscription agreement.
### increase share capital only during loan releases.

### on-going motivation to become members.
### Ready for distribution.
### Failed to inquire at SSS, HDMF and Philhealth.

### Unaware of Cash Management Policy.
### EDCOM still finalizing the PMEs module to be used as reference

### t has
### It has been the practice of the cooperative that said account is being charged from the net surplus.
### The activity were undertaken to provide help for those affected by the calamity (typhoon), hence, immediate utilization of same was undertaken.
### Cooperative has no direct reply on this.

### For review of the crafted one and for implementation.
### For appointment of GAD Focal Person
### For compliance

### It has been the practice of the cooperative bank that said account is being charged to the net surplus.
### Due to pandemic

### the newly appointed treasurer will be bonded together with the appointed manager
### For consideration and inclusion to the development plan/annual plan and budget.
### aware but not considered not necessary
### No subscription agreement of member's on file.

### The officers are not implementing the CBU of the cooperative.
### Only 1 is elected as officer of Election Committee
### The board failed to appoint members of the GAD Committee.

### Only 1 member of the audit committee has been elected by the general assembly..
### The board of directors failed to appoint members of GAD Committee

### The coop is just renting a portion of a law office and unable to put a signage.
### forget to discuss with the general assembly
### The cooperative failed to discussed during its GA in 2022
### Non-compliance of the mandatory trainings required.

### Due to pandemic
### Officers not aware.

### No registry book of members.
### No share and transfer book.
### bookkeeper did not compute, instead , the PR was oonly shared by the regular members
### The coop was not able to convene due to restrictions and online meeting was not possible since they are not oriented with the technology to use.
### Not affiliated to any federation or union.

### GAD committee is non functional.
### GAD Committee not functional.
### The board of directors has not formulated the vision, mission, social goals and core values of the cooperative.
### No social development plan formulated.
### Bookkeeper not able to include non members in the computation of PR
### Due to pandemic

### Bookkeeper failed ro compute the PR of non members

### Officers did not make an emphasis on the capital build up program of the cooperative as stipulated in their bylaws.
### G.A elected only 2 members of the election committee
### GA elected only 2 members of the audit committee
### Board of director appointed only 2 members of the ethics committee.

### Board of directors appointed only 2 members of the mediation and conciliation committee
### The election committee has not formulated the election rules and guidelines
### Lacking mandatory trainings required to officers of the cooperative.

### Non submission of mandatory reports
### Education committee is not functional

### GAD Committee officers not functional.
### Board of directors has appointed only 2 members of GAD committee
### SCA for cooperatives not observe
### Some members were not given a copy

### Members are just waiting for others to pud up additional capital
### no funds available due to uncollected accounts receivable from the members
### Due to pandemic

### No share and transfer book.
### Not registered with CBMIS.

### Due to Covid 19 and less support from members
### The officers failed to include the budget during their GA in March 2022.during their
### The officers failed to include the said budgets in their March 22 GA.
### Failed to consider the said requirement.
### Unable to provide the full required APLL.
### The officers failed to includes the budgets in their March 22 GA.
### The officers failed to include the budgets in their March 22 GA.

### On process of complying the registration.
### On process of compliance.

### Inadequate provision of Allowance for Probable Loa Losses
### The cooperative is still new, but they are willing to comply.
### Still new and has other priorities in the coop, but will comply.
### Since the cooperative is new, trying to put requirements in place, but will comply
### Cooperative is still new, but will comply with the findings
### Still a new cooperative but is willing to comply with all the findings
### Still new

### still new
### Not yet amended

### registered 2021 and officers ae not yet aware of GAD mainstreaming
### Cooperative did not include this in their meetings
### Cooperative did not include this in their meetinge

### Officers does not have time to formulate
### Bookkeeper mislook the computation
### No bulletin board yet

### Bookkeepepr overlook
### due to pandemic

### Coop officers failed to post
### Did not implement the requirements of the MC 2013-02.

### Some officers refuse to attend trainings.
### Not following the provisions of Art. 86 of RA 9520 & Rule 10 of the Revised IRR.
### Not implementing the provision of Art. 86, 5 (c) of RA 9520.
### Not familiar with the provision of the Art. 86 of RA 9520.
### Lack policies on the compliance of education programs.

### Did not secure bank reconciliation statement.
### No bank reconciliation statement.

### No policies formulated.
### On process
### The BODs have not yet formulated policies for the social development programs.
### Limited funds. No policies made.
### The BODs have not yet formulated policies in relation to the social development plans.
### To be planned by the BODs.
### Need to be familiarized with the CISA law.

### On process.
### not yet included in the Bylaws

### no
### The coop officers still process said recommendation

### No available space to put signage
### secretary holds four coops with same business.

### Allocation of Statutory Funds not in accordance with coop's By-Laws
### Statutory funds is not presented in the Financial Statement

### Not yet process due to busy schedule on the compliance of reports
### staff need for re-orientation on the computation of IOSC/PR
### Staff has no idea on the R.A. 9520
### Still on-going processing of CTE

### Cooperative must not accumulated the 50% CETF




### due to pandemic
### no mandatory training requirements in the election rules and guidelines

### Membership is only regular as per By-Laws, but number of associate members is twice as the number of the regular members reflected in the CAPR
### no CETF remittances

### The Election Committee having no meeting in 2021
### not yet installed the training programs by the Vice Chair of the cooperative due busy scheduled
### Incomplete set of Financial Statement
### no vision, mission, social goals and core values

### Due to pandemic and non-compliance of LTO and LGU requirements.
### Officers failed to consider the requirement.

### Not collected due to income difficulty.

### Failed to comply with the training.
### Due to pandemic and non-compliance to government regulations

### Failure to comply with the requirements.
### Failure comply with the requirement.

### BIR informed that the pending of the renewal was due to change of leadership.
### New inspection requirememt.
### Amendment to include acceptance of associate members already approved by the General Assembly last April 3, 2022. For submission to the Authority for evaluation and approval
### Amendment to include allocation of preferred shares already approved by the General Assembly last April 3, 2022. For submission to the Authority for evaluation and approval
### The cooperative still looking for fed/union to remit their funds
### Committee in active
### Not properly presented in the FS
### Dont know the other information needed to indicate on the form.
### The cooperative still looking for fed/union to remit their funds
### Committee in active
### Released Pandemic Allowance to members for covid 19 prevention.

### The cooperative only wants to give high PR to those who are patronizing the services of the coop.
### BR was not issued. However, approval of membership was included in the minutes of the meeting.
### Composition of BODs not in accordance with the coop's By-Laws
### Amendment to include provision of GAD Committee already approved by the General Assembly last April 3, 2022. On-going processing of amendment
### Review and reconciliation on the account regularly
### Unaware Officers

### Review and reconciliation on the account regularly
### Unaware Officers
### secretary newly appointed

### associate members increase due to gasoline station patrons
### opt to cancel due to strict health protocol

### unaware that bond is valid only for one year
### unaware
### No affiliated union/Federation
### no budget for safe/vault

### Unaware of MC 2015-0
### No officers available yet to process the amendment since the secretary newly appointed
### Newly appointed secretary

### Elecom has no meeting on 2022
### Elecom has no meeting 2021

### Newly appointed secretary
### Vice Chair previous officers has no action or program made

### officers still find time looking to whom they will remits their CETF soonest
### Approved by the Board of Directors.

### Only approved by the BOD.
### Has education program for new members only.
### Still looking for a secondary coop to have affiliations.

### Has GAD Committee only.
### has BR on bank signatories.

### Has BR only.
### Given to members due to pandemic re: Pandemic Allowance.
### Previous coop staff who has attended training on CISA resigned in the coop.
### GAD committee has no meeting last 2021
### Management has no internal control policy or system
### We have tapped the services of the accredited training provider for the FOC and GMC, and will tap another for other training.
### We will tap an accredited training provider regarding the matter.

### not yet complied
### We are remitting 1% of the net surplus each year as per our agreement with the BANGKOOP.
### On going formulation of the policy. However, we have other policies covering the same but not in detailed.
### All inventories are being done on an annual basis as a bank's practice. However, we have a monitoring logbook to monitor the unused countable items/supplies.
### Our internal FS is in accordance with the requirements of Art. 86 of RA No. 9520, however, we have not noticed the final FS prepared by the external auditor.
### The cooperative did not change the signage because they are transfering to a new office.
### Share capital was not met by the members, for completion in 3 years
### The cooperative collects minimal collections and deposits it within the day.
### Due to pandemic the officers were not able to attend the mandatory trainings
### No annual deve;opment plan formulated

### No GA conducted in 2020 and 2021
### Secretary forget to update

### overlook by some officers
### No GA yet
### ecretary is busy
### awaiting for the AFS
### pandemic
### no AFS yet

### waiting for the GA
### Difficulty in raising funds for the purpose.

### Failed to avail of training.
### Not realized the importance of the report.

### Just learned of the requirement as a new cooperative.
### Not given much importance.

### New coop.

### Still scouting for a bookkeeper.

### Does not know how to prepare one.
### Not yet prioritized for the meantime.

### Officers are unaware.
### Officers are unaware of CASA.

### officers are unaware.
### Officers are unaware of Cash Management Policy.
### Officers are unaware of this policy.


### one member exceed the limitation on paid up capital
### Officers of the cooperative is not aware on this provision.
### Formulate Cash Management Policy

### Officers are unaware on this provision.
### Officers are unaware of this provision.

### some officers did not attend mandatory trainings

### No provision of EdCom in the By-Laws
### no surety bond

### Approval of the utilization of such funds is/are on a lumpsum.
### no GAD Policy, Cooperative Development plan, programs, activities, and budget
### no orientations on GAD
### Newly registered, unaware
### not aware that the validity of Surety Bond is one year
### misunderstanding as to the issuance of the subscription agreement after having paid all the initial subscribed share
### the coop has separate bank account but not 100% funded
### Unaware
### Newly registered, lack of trainings on how to craft
### newly-registered, lack of trainings on how to formulate
### newly registered, lack of orientations on GAD

### unaware
### Share and transfer book at the possession of Coop treasurer

### opted to use the passbook so that members can properly keep tract the movement of their share capital
### the coop loan interest computed in straight balance

### No idea about CASA

### no GAD committee to formulate

### Opted to use bankbook

### Coop need to secure TIN of all members

### Due to continuous Capital Build Up
### Due to conflict of schedules of officers.

### Only provides PR for members.
### Allocation on progress.
### With GAD Committee only.
### With BR only.
22
### Practiced not documented
### GAD committee officers are newly appointed

### Missed to conduct pmes to new members

### crafting of policies still on process
### For amendment.

### For preparation of Share Certificate
### still on process of formulating policies
### still consolidating the various guidelines and memos

### due to pandemic
### still on process of formulating policies

### still consolidating the various guidelines and memos
### due to pandemic

### Un-aware
### No available document

### Absence of Election Rules and Guidelines. Absence of Election Rules and Guidelines.
### due to pandemic

### Practiced but no policy formulated.
### Practiced but no policy formulated.

### because of membership qualifications






### application form not yet finalized
### Un-aware
### Not posted

### collections were put on hold due to non-operations
### Un-aware
### Un-aware
### Not posted

### amendment to ACBL is still on process
### amendment is presented and approved by GA but still on process
### No staff
### No staff
### amendment is approved by GA but documents are still on process

### amendment is approved by GA but documents are still on process

### No operation
### No approved social development plan

### coop find it not necessary because of non-operations due to pandemic
### no operations
### unaware
### lack of training on how to formulate
### lack of training on how to formulate policies
### considered not necessary for now because of non-operations
### Un-aware
### No forms
### Last issuance was 2019

### No operation for 2021 up to this date



### No operation for 2021 up to this date (not reflected in the AFS)
### With listing of members but not in accordance with MC 2012-16.

### No minutes presented.
### Not presented
### waiting for the GA Resolution for 50% CETF.
### Absence of CISA orientation.

### subscription agreement
### Not posted

### Not included in the G.A. approval
### Un-aware
### Not included in the 2021 AFS.
### Has no signage.




### Cooperative has no space for office. Still scouting where to put-up temporarily coop office since the building was damaged by ST Odette.

### Overlooked
### Due to LGU restrictions for pandemic


### no share and transfer
### no GAD provision in the bylaws

### no mandatory training requirements for officer in the election rules and guideliness

### No No written policyoperation for 2021 up to this date

### No opNo written policyeration for 2021 up to this date
### no allocation of Community Development Fund
### allocation of patronage refund is not in accordance with provision

### no PMES
### no surety bond
### non submission of mandatory reports

### no CETF remittancers
### no GAD policy, Plan, programs and activities


### no lending policies

### no lending policies


### It has been a coop's practice.


### Not diminishing (add on).
### Statutory Funds not utilized in accordance with coop's By-Laws
### Still for processing



### Utilized in the business operation
### not aware of the policies on cash management

### Don't know when to issue share capital certificate
### No idea that the coop is required to submit a letter notifying the CDA of the changes in the schedule of the ARGAM
### Unaware of the existing federation

### unable to monitor the policy due to lack of time
### No idea on the policy/procedure required by the CDA

### No social development plan yet
### Theboard secretary is not aware of the proper format of a registry book.
### No education program which must include PMES.

### Has misplaced the Coop Code in the office.
### In the possession of the board secretary.
### No development plan and budget which should also include education of HRD program.
### BOD are lax in policy making.

### Statutory funds are utilized in the business operation.
### No DOSRI accounts monitoring.

### Most of the members are not active.
### The BOS has not yet formulated policy on the issuance of share capital certificate to the members.
### no signage
### no forms
### Registered as MPC but with single line of business only


### no form of subscription agreement

### CTE expired
### looking federation to accredited

### Patronage refund must be properly distributed and credited

### Did not include in the computation of patronage refund the non-member patron
### the coop has election rules and guidelines but the mandatory training requirements for an officer were not included in the qualifications
### No CTE
### some officers of the coop did not attend the mandatory trainings
### the coop has election rules and guidelines but the mandatory training requirements for an officer were not included in the qualifications

### no registration of SSS, Philhealth and Pag ibig
### No separate recording of sales from members and non-members

### not yet registered with SSS, Philhealth and Pag ibig
### no remittances of CETF due to apex organizations

### No Philheallth and Pag-ibig Contribution

### no separate bank accounts for total statutory funds
### the coop transferred to a bigger location to accommodate more clients in the birthing center
### We are registered under RA No. 9520, and has submitted our proposed amendments to the ACBL to BSP since 2017, however, the BSP has been returning our application for many time since then because of the findings, and the cooperative has been trying t
### no policies formulated
### not included in the plan
### The proposed amendments including the increase in authorized capital has been submitted anew the latest version this June 2022.
### The BSP advised us to removed the provision for the allocation of preferred shares in our Articles of Cooperation and By-Laws.
### Was not able to submit due to pandemic

### None
### Due to pandemic
### Due to pandemic

### Added to cbu
### Other officers of the cooperative bank are currently undertaking/completing the required training.
### The coop will remit CETF to the federation.

### On-going
### No funds
### Limited funds
### Due to pademic

### Don't have any known federation
### Course of Habit

### Course of Habit
### Course of Habit
### Course of Habit

### Course of Habit
### Not aware that a GAD Focal person is needed aside from the GAD Committee
### Inactive due to pandemic
### Not aware
### The auditor is preparing the financial reports
### Not aware, no bookkeeper

### We cannot provide/allocate at least 30% as required because not all net income after allocation came from the patronage of the members. Only few members is patronizing the services of the bank. Also the BSP requires a hundred percent provision for
### We have not formulated a program/policy regarding the matter as we have not encountered and it is well controlled (internal control system)
### The cooperative charge to expense stationery and other office supplies accounts the unused office supplies per financial reporting package report of the BSP.
### Still a micro coop. Not fully aware on the Bank Reconciliation process.
### Many attempts of amendments to the ACBL were submitted to BSP, but were all returned due to some deficiencies noted by the Office of the General Counsel and Legal Services of the BSP.
### can't find the said item in the office premise
### Not aware
### Conducting but not surprise
### no bookkeeper/accountant
### No GA
### Due to pandemic and limited movement
### Election rules formulated in 2018.

### Conflict in scheduling, busy with official responsibilities.
### On going process

### No affiliation to federation/union
### computation under process
### Bookkeeper was not able to prepare dosri due to time constraint
### Not all members patronizes the lending activity of the cooperative.
### The bookkeeper is on the process of preparing the aging of loans receivables.
### The bookkeeper allocated 100% APLL for loans at risk beyond 365 days only
### None
### Practiced but no policy.
### Proposal on the amendment of the articles and by-laws was not taken up during the 2022 GA.
### We have not made a new coop signage yet.

### Don't have the sample format of the subscription agreement.
### Share and Transfer Book was not procured and updated.
### We are not aware that those members who have fully paid their subscription. We don't know the format of the share capital certificate.
### We have not given importance in implementing the CBU program.
### We are not aware of the document. We don't have a sample copy of the oath of office document.
### We are not aware of the document.

### We have not provided trainings to the officers due to deficit on the business undertaking.
### We don't have a sample format of the election rules and guidelines.
### We charged to expense the utilization of the CDF.

### the coop must've mislooked the minimum capital requirement during the preparation of subscription agreement
### busy schedule/conflict of schedule

### stopped securing surety bond since it is no longer required to be submitted as part of the annual report
### overlooked some entry during the preparation of AFS
### coop is unaware
### Most associate members do not want to be regular members; the associate members have not met the minimum requirement for regular members yet
### We did not gave importance to the renewal of the surety bond.
### We do not have time yet to procure or buy RA 9520 book.
### We don't have time yet to procure or buy the share and transfer book.
### We cannot afford to withheld the mandatory contributions from the hired staff.
### We cannot afford to give the minimum wage due to deficit in our business undertaking.
### We cannot afford due to deficit in our business activities.
### We cannot afford due to deficit in the business undertaking.ddddddddddddddddddddddddddddddddddddddddd
### We cannot afford due to deficit.
### We don't have a sample format of the program.

### We cannot afford to remit the CETF due to deficit.
### We cannot afford to remit the CETF due to deficit in the business undertaking.
### The GAD Committee does know how to make the GAD Plan and Policy.
### The GAD Committee does not know how to make the GAD Education and Training Program.
### Not done by the bookkeeper.

### We don't know the format for the bank reconciliation statement.
### The bookkeeper does not have a format of the schedule of aging of loans.
### We don't know how to classify the past due accounts to allowance for probable losses.
### The bookkeeper have not prepared the schedule of aging of loans of the DOSRI accounts.
### Bank reconciliation statement was not prepared monthly so charges from the bank were not recorded on time.
### BOD are not aware of a social development plan
### BOD are not aware of what is a social development program is all about.
### No plan for the utilization of CDF.

### No monitoring of DOSRI accounts
### We don't have a sample format of the CASA policy.
### We cannot afford the funding of the statutory funds. We incurred a deficit in the course of business.
### We had a hard time recruiting new members. They do not want to join the cooperative. Some members lived faraway from the store and cannot buy directly from the store.
### I have not prepared the schedule of the DOSRI accounts due to conflict of time.
### We cannot afford to buy a safe or vault due to the deficit incurred from the business operations.
### On-going process in amending their loan policies.
### Only 3.85% was allocated

### On-going process of amendments
### Lacking basic data no. of shares subscribe, amount, date issued, address, date of payment
### Not updated

### lack of time
### GAD committee members, lack of time

### Not aware that GFP is different from GAD Committee
### no policies
### lack of awareness in creating policies

### lack of time
### Pending approval to the general assembly.
### Unaware.
### Partial remittance of CETF due to unavailability of fund.
### The cooperative undergo a financial difficulties and used the fund for the operation.
### The cooperative undergone a financial difficulties
### New coop.
### We cannot afford to buy a safe or vault due to the deficit incurred from the business operations.
### We were not aware of this development plan.
### CDF utilization was charged outright expense.
### Not fully aware of the requirements.

### New coop.

### Not fully apprised with the requirements.
### Oblivious of the requirements.
### Just learned of the requirements.
### New inspection requirements.

### We are not aware of the social development plan that it must be drafted by the board.
### Error on the utilization of the CDF.
### We have not amended the articles and by-laws since this water business started only last 2020 and social gatherings was not allowed due to the pandemic.
### No permanent office.

### Failure to present the required plan and budget.
### System problem.
### Difficulty in accessing the system.

### Difficulty in gathering of funds due to problems encountered in the past.
### Trying its best to allocate the full allowance.

### System difficulty.
### Difficulty in gathering funds for the purpose.
### Failed to create the statements.

### Trying its bests to allocate the full requirement.
### To procure share and transfer book
### social development plan vs cdf

### No CASA for disbursements

### Misplaced

### Due to travel restriction
### Not familiar on the usage of gadget

### Difficulty in computation

### for closure
### The BOD over looked due to so many deadlines works in compliance with the LTFRB
### As transport coop the members continuous capital is bigger in amount since coop not yet in full operation since LGU Route Plan was not yet approve and the members have the difficulty in complying their capital build up obligation
### ELECOM was not able to prepared a written Election Rules and Guidelines
### Coop has no capacity to attend the webinar due to members are not computer literate and no internet access
### The coop is not yet a members of a Federation or/Union
### GAD Committee no idea yet on the maisteaming mechanism

### It is being practiced by the coop management but not covered by a policies
### There was not able to implement due to insufficient income(break even surplus)
### The coop is in a break even surplus in iits operation
### Coop membership expansion is not yet applicable
### no signage
### accepts associate members without provision in the ACBL

### no preferread shares allocation
### no GAD provision in the bylaws
### election rules and guidelines not included the mandatory trainings as one of the qualifications
### some officers did not attend mandatory training
### allocation of statutory funds is not in accordance with the bylaws

### non compliance of mandatory reports
### remittances of CETF due to apex

### the bylaws has no Plan, policy, program / activities, budget, educ & training and support systems & services
### lack of fund

### The cooperative is not located and holds office in its registered postal address as stated in its Articles of Cooperation.
### the coop has no signage

### the coop bylaws has no provisions in GAD Committee
### No Election Rules and Guideliness
### some officers has not completed the mandatory trainings in accordance with Memo Circular
### The registry of membership does not contain the required minimum information pursuant to the pertinent memorandum circular.
### the coop has no Continous Education Program for Officers, members and Staff
### The cooperative does not remits Cooperative Education and Training Fund (CETF) to the federation and/or union of which it is a member. (Article 86 RA 9520)
### the coop was not compliant to the truth in lending act. Not using diminishing interest method
### the coop was not able to present the aging of accounts / loan receivables
### the coop has no subscription agreement
### the coop has no share and trasfer book
### the coop has no issuance of share capital certificates

### the coop has Election rules and Guideliness but the mandatory training requirements did not include the qualifications
### Not all officers have undergone mandatory trainings

### the coop's registry of membership does not contains the required minimum information pursuant to the pertinent memorandum circular
### no surety bond renewal in 2021

### the coop has no remittances on CETF due to federation / union

### the loan interest rate was computed in straight line
### The cooperative does not provides for the prescribed amount of Allowance for Probable Losses on Loans
### the coop has regsistry of membership but does not contain the required information as stated in the MC 2012-16
### The cooperative does not remit Cooperative Education and Training Fund (CETF) to the federation and/or union of which it is a member. (Article 86 RA 9520)
### the coop has loan with collaterals (real estate) but no appraisal report was made during the pre evalation of the loanable amount
### Difficulty in gathering officers/members to discuss their business operation.

### Failed to prepare the said format.
### Officers failed to comply with the recommendations.
### Officers failed to act on the recommendation.

### Officers failed to comply with the requirements.
### Officers could be contacted.

### Officers failed to act on recommendations.
### Officers failed to comply with the requirements.

### Part of the amendment approved by the GA. Processing of documents is on-going.
### Lacks of time to prepare.

### Template need to revised.
### Unaware of the additional training requirement.

### Previous practiced.
### For further study of the pertinent guidelines issued.

### Not aware of the provision stipulated in the by-laws.
### Waiting for GAD training for the GAD officers.
### Partially complied.

### For further study of the new guidelines.
### Further study of the BOD.

### For further study of the law.
### The statutory funds are only being utilized in the current year
### CETF to be remitted this year
### Not being documented

### No inventory conducted due to covid restrictions
### Other businesses were closed
### For approval to GA

### Due to pandemic
### Not aware

### Have other way of computing it
### Not aware
### Amendments under study
### Amendments under study by the board of directors and the management.
### members fully paid their subscription agreement not refill up another subscription agreement
### Board and mgt. to review the provision of accepting associate members.

### Under study by the board and management

### Not enough funds to pay for a signage.

### The GAD committee needs training .
### GAD Committee no training

### GAD committee no training
### We will include the allocation in our amendment of ACBL
### Due to the nconsistence of the presentation of the attendance as to the number of members attended during the GA
### Not included in the previous presentation of the amended ACBL
### Was not given prior importance

### Was not given prior attention
### It was the External Auditor who computed and prepared the Coop's AFS.
### None
### Was not conducted since the start of pandemic
### The education committee failed to craft the Education Program due to lack of time
### The committee is not yet functioning.

### The committee is not yet functioning.
### The committee is not yet functioning
### Delayed turn-over of reports of the cashiers from other different toyota branch offices.
### No personnel in-charge of verifying and approving of the reconciliations.
### We will amend our Articles and Bylaws

### we will include in our amendment
### The officer incharge will purchase and prepare their share and transfer book
### We will prepare share certificate and schedule issuance of such
### Committee members are not functioning

### Committee membes are not functioning
### Committee not functioning, so no election ruled and guidelines crafted
### Did not get due to pandemic

### We will secure copies
### We will purchase and prepare

### We will submit report
### we will submit
### No GAD committee to take charge
### Not functioning

### Committee not functioning
### Committeenot functioning
### Did not purchase

### We will
### No one to do the work

### No one to take charge
### Unaware to support policy or board resolution for the cooperative's approving and signing authorities.
### Inventory was conducted however no report was made.
### The amendment of ACBL is to be done first

### Unaware to provide policy
### We will work it out
### W will work on it

### Was not able to craft a core values of the cooperative
### Unaware of the compliance with the law and inclusion with the provisions in the cooperative
### lack of members
### lack of members
### Failure to create the policy.

### damage by typhoon
### no forms
### Looking for a federation



### Those are members with inactive accounts. Institutions/offices are admitted to membership because of their share of the patronage refund
### Only new members were able to execute subscription agreement

### failed to comply
### unconscious of the rule
### reconciliation happens when the bank issues statement of accounts

### Destroyed by Typhoon Odette

### Not familiar with the Memorandum Circular
### Due to fortuitous events

### Lack of manpower
### Lack of fund to hire for a bookkeeper

### Coop is a member of Federation of Free Farmers Cooperative but it does not require the remittance of the coop.
### CDF were utilized in social activities indicated in their Annual Development Plan.
### old signage was removed and for replacement

### No subscription agreement, no application form for membership maintained
### The officers relying only in the usual manner in the conduct of election during annual general assembly.
### The officers are now scouting for training provider as speaker of the training required for officers
### not aware of the ACBL
### The GAD Committee no trainings attended
### Bookkeeper not familiar with SCA

### The mandatory funds was also used in the coop operation and has no separate account













23

### Undergoing consolidation process with other CBs.

### unaware
### unmindful
### still on the process of drafting Policies on Cash Management

### no policy made
### no policy made

### no policy made
### no policy made

### no forms
### To comply with the regulations of BSP.


### The BOD inadvertently overlooked the provisions of RA 9520.

### The officer in charge was too busy to update. prepare the subscription agreement documents.
### The officer is too busy.
### unaware of the issuance of certificate.

### Elecom is unaware.
### The officers will attend the required mandatory trainings.

### unaware
### Not aware.


### not complied
### The BOD should apply what is in the law.

### no policy
### still looking
### not included in the dev't. plan.

### no forms

### Failure to present for GA's approval
### signage is provided
### Most members are not patronizing the cooperative

### no bookkeeper
### No allocation of ISC and PR
### ISC and PR not yet distributed to members accordingly

### On-going preparation of amendments documents and for reclassification from credit to agriculture type.
### On-going preparation of amendment documents.

### No share capital certificates issued.
### Service provider is not acrredited.

### It was the agreed allocation.
### Just finished the GAD training/seminar.

### No Social development plan.
### unaware
### unaware
### No approval of Development Plan
### unaware
### conflict of schedules and due to limited trainings due to the pandemic
### Only the BODs attended mandatory trainings.
### Forgot to include the mandatory trainings as requirements for elective officers.
### Did not renew because surety bond is no longer required in the issuance of COC
### Aware but doess not know how to fill out

### Insufficient trainings on how to craft
### no affiliations
### unaware
### unaware
### trust and confidence
### insufficient trainings in handling Books of accounts

### We have issues on renewing the surety bond due to the incident on our treasurer.
### unaware
### unaware
### unaware that it should be placed in separate bank account
### lack of orientati
### lack of funds
### insufficient trainings on how to craft

### unaware
### insufficient trainings
### unaware
### insufficient trainings

### Due to financial problems, we have not remitted the CETF to the union.
### unaware
### coop find it more convenient in using the straight line method because most members cannot faithfully comply with the monthly payment of loans
### We cannot afford to remit the CETF due to financial problems.
### Not aware of regulatory relief on the conduct of GA meeting.

### short of funds
### We don't have a sample format of the GAD Plan or Policy.

### The amount of P5,000.00 released to the 94 ARB's is taken from the general fund and is construed as rental of their respective land covered with CLOA
### Was not given attention

### Due to covid restrictions and limited access to training
### NO affiliation to any federation or union of their choice

### was not given attention
### Ongoing updating

### The officers only relied on their usual manner of conducting election in the absence of the election rules and guidelines.
### The officers are now scouting training provider for the compliance of training requirements.
### We don't have a sample format of the GAD Plan and Policy.
### We don't have a sample format of the GAD Plan.

### The statutory funds of the cooperative is not funded and not placed in a separate or restricted bank accounts/investment.
### The statutory funds of the cooperative is not funded and not placed in a separate or restricted bank accounts/investment.
### Due to pandemic

### Coop in hesitant to remitt due to the unstable situation of the Federation where the coop will going to remit its CETF
### Coop is not aware that it require a CASA

### Coop is not aware that it needs a written policy
### The cooperative is not yet familiar with Credit Information System Act
### Due to pandemic
### Coop in hesitant to remitt due to the unstable situation of the Federation where the coop will going to remit its CETF
### Coop is not aware that it require a CASA
### Coop is not aware that it needs a written policy
### The cooperative is not yet familiar with Credit Information System Act
### We did not separate the DOSRI accounts.
### We only authorized the treasurer to open the safe or vault.

### Only a few have joined the cooperative.

### We created one schedule for the aging of loans.


### insufficient trainings on how to prepare

### lack of orientations. Officers thought that if they provide for it more members will not pay their loans because allowance is provided for it
### unaware
### Officers have no idea that their ACBl needs amendment
### Officers have no idea that their ACBl needs amendment
### no idea
### No idea
### Newly Registered
### no transfer of share yet. new coop

### Used for additional fund due to limited funds.
### Cooperative ACBL is for amendment

### Scheduled to attend training on October 04, 2022.
### no idea
### no idea
### The CB is not aware about the law.

### The CB is not aware of the law.
### Not familiar with the pertinent provisions of the law and issuances of CDA
### Not aware of the distinct uses of the statutory funds.

### The CB is not familiar with the provision of the law.




### The CB does not separate the allocation and booking of the CETF based on the provision of the law.
### The GA has not yet tackled the change of name

### Not the priority
### The CB is not aware about the provision of the law.

### Not able to consciously address the previous year's inspection
### Not able to consciously address the previous year's inspection findings
### Not aware of the pertinent requirement of the law
### Followed the advised of the External Auditor
### Was not able to consider in the planning/crafting of the Development Plan.


### Not given the priority.

### Not aware of the issuances of the Authority
### still in the process of completing requirements for amendments

### unaware
### not aware that there is allocation of preferred shares in the coop's AC
### Not given the priority with the concerned committee

### still in the process of amendments

### unaware
### Records are not put in the cooperative office
### Unaware of the guidelines of the cooperative
### trainings were put on hold due to pandemic and some officers are newly elected
### lack of informations
### overlooked
### unaware
### Has not filed accordingly.

### unaware
### Waiting only for the MCDC to facilitate the collection

### awareness is only recent after attending training on policy making

### unaware
### still to be discussed in the next agenda

### to be discussed
### For review and implementation

### Unaware of the proper recording of financial transactions

### Not fully implemented the concepts and principles of cooperatives
### not yet acted due to time constraints
### officers are not availble during week days because of the work
### not aware
### secretary is so busy
### mislooked by he incharge

### as the need arises
### no social development program

### No plan but has actually implemented programs
### not aware
### Difficulty in raising the fund.

### The officers and members promised to attend the training.
### The cooperative will send a representative to attend the training.

### Having a hard time accessing the CAIS; some reports are not yet complete.
### The officers do not realize yet the importance of segregation of functions.
### not yet filled up

### no format
### no affiliation
### not aware

### to be incorporated in the system
### not yet filled up
### no format
### no affiliation
### not aware

### to be incorporated in the system
### no idea
### No personnel to do the allocation of ISCPR per member

### overlooked
### Only one staff or store clerk.
### The CB became busy in the consolidation process

### The CB is considering recruitment of new/additional members but there is no specific target as to nos. in the plan
### Busy and concentrating on the consolidation provess with two more CBs.
### The CB became busy in the consolidation process
### The CB is considering recruitment of new/additional members but there is no specific target as to nos. in the plan
### Busy and concentrating on the consolidation provess with two more CBs.
### Was not given proper attention due to the consolidation

### The officers decided that only 50% APLL be allocated for loans at risk beyond 365 days.
### Agreed allocation.
### No subscription agreement.

### for discussion
### They have seen such account title on that

### Focus only on Lending
### dfadsg
### Did not update their subscription agreement
### Focus only on their soft copy of list of members

### Bulk of transaction
### The Management only presented datas on their regular members only
### fdfasf
### The Management made only the Strategic Plan
### dgdsag
### only Strategic Plan
### fsdf
### Focus only on Lending
### dfadsg
### Did not update their subscription agreement
### Focus only on their soft copy of list of members
### Bulk of transaction
### The Management only presented datas on their regular members only
### fdfasf
### The Management made only the Strategic Plan
### dgdsag
### only Strategic Plan
### fsdf
### overlooked
### waiting for the schedule of the ATP's schedule
### No chosen federation/union.
### No enough fund.

### Not aware
### No chosen federation/union.
### No enough fund.

### Not aware
### No Subscription Agreement

### gggg
### agfdgas

### gggg
### dfsg
### agfdgas

### gggg
### dfsg
### agfdgas
### Preparation of amendment is on-going.
### overlooked
### fss
### Forgot to renew surety bond.
### planning to remit the CETF to the coop municipal union in their area after its registration with the Authority.
### No meeting yet
### Not able to pay the required minimum share capital in full
### overlooked
### overlooked
### overlooked
### for amendment

### No allocation due to continuous net loss incurred by the coop.
### Ongoing crafting of the Education Program
### The Committee is not yet functioning

### GAD Committee is not yet functioning
### No GAD Plans and Programs

### No policy crafted yet
### Unaware to support policy or board resolution
### Was not able to secure approval from GA
### No Policy provided

### The BOD was not able to craft a Social Development Plan
### The coop is only focusing in its area of operation

### Ongoing amendment
### Cannot find a template to be used as guide in making the document

### Ongoing printing of Shares Certificate
### Transferred to new office during the height of pandemic and no GA was conducted until 2022.
### Not updated
### Failed to document

### For crafting of policy

### Ongoing preparation of GAD program
### Ongoing preparation of GAD programs

### Ongoing drafting of policy
### Ongoing separation of records for sales from members and non-members
### No approval from the GA
### Inactive members

### No Social Development Plan

### No marketing staff
### The coop is only focusing on its operation

### The bank believes that their allocation is align with the RA 9520.
### Unable to utilize the CDF due to restrictions brought by the pandemic.
### Aware but unable to practice since.
### Aware but unable to distribute due to pending approval of the BSP
### no forms
### already systemized
### overlooked
### with annual trainings for staffs and members included in the annual budget
### included in the plan to be implemented, amounts are still small

### practice but no written policy yet
### practice but no written policy yet

### no forms
### system needs to be updated
### system needs to be updated

### not yet renewed waiting the amendment of ACBL
### still looking a federation

### not yet renewed waiting the amendment of ACBL
### still looking a federation

### waiting new amendment

### micro coop
### for convenience

### not practiced

### failed to implement
### was advised to reduce due to few members

### unaware of
### only taking reference in bylaws

### unaware
### failed to secure copy of report submitted

### hires only as need arise
### insufficient fund
### Unaware of need to participate
### Not able to pay the minimum share capital required.

### new coop
### no transfer of share yet. new coop

### on going
### looking for membership

### no income yet
### new coop

### new coop
### new coop

### new coop no associate members
### new coop all members are regular

### not fully paid of subscription

### no designation
### no forms
### no forms

### pandemic
### Will purchase share and transfer book

### We will prepare and issue certificate
### No GA because of pandemic and those vacated were not replaced
### Pandemic
### Due to pandemic, concerned officer was not able to renew bond
### Was not able to have members of the GAD committee so nobody formulated plans and programs
### Due to pandemic did not have GA and was not able to elect
### unaware
### no format

### dependent on the invitation

### not aware
### dependent on the invitation received

### practiced but no written policy yet
### no written policy

### no written policy yet
### not aware

### still complying the requirement for membership
### can not afford

### The Election Rules and Guidelines for finalization and approval
### Due to pandemic and unstable internet connection

### The coop is not yet a member of a federation/or Union
### The cooperative social development program was overlooked
### Lack of information on the CDF required to utilize all within the year
### The Bookkepper over looked the preparation of Aging of Loans Receivable
### The coop is not aware ot Credit Information System Act.
### Lack of funds so the coop cannot engage to other line of business.
### Not able to pay the minimum share capital.

### BOD not aware of cash management policy
### Finalization of the Suscription Agreement contents was not materialize because the BODs prioritized the LTFRB consolidation of the transport group and other compliants requirements to PUJ regulation aspects , so with the BIR registration and business
### The coop appointed new Bookkeeper to comply the Shares and Transfer Book
### Shares and Transfer Book to be updated

### It was mislooked due to a lot of activities required by the different agencies regulating the tansport service coops particularly on the modernization program
### ELECOM was not able to discuss the preparation of the written Election Rules and Guidelines
### The officers were not able to attend all due to some circumtances beyond control
### The Cooperative has a Members Registry Profile not in conformity with he MC 2012-16
### There is no Federation of Transport existing the area of operation
### Coop GAD committee not knowlegeable in the mainstreaming of GAD
### It is being practiced by the coop management but not covered by a CASA
### It is being practiced by the coop management but not covered by a policies
### CDF was not utilized due small amount accumulated

### only one person was tasked to perform coop tasks. She is overloaded with work
### Unaware of the provision. For implementation subsequently.
### Unaware of the provision. For implementation subsequently.
### They have practiced to record the PR of non-members under the member-relatives
### Fund is used in the operation

### Policies not regularly reviewed.
### Officers missed to post AFS.

### Lending Policy for Amendment.
### Other purposes are not undertaken due to lack of financial resources.
### unaware that a policy is needed

### unaware that a policy is needed
### In process
### unaware that it has to be placed in separate bank accounts

### Other members are not participative of the CBU Program of the coop.
### Articles of Cooperation for Amendment.
### For Share Certificate preparation.
### No complete operation after registration.

### No operation since registration.
### The cooperative is looking for a qualified bookeeper.
### Not given the priority. Some officers are not active of the attendance to trainings
### un aware
### un aware
### the cooperative is newly registered, no operations yet, for preparation of financial statement

### secretary was busy



### Due to financial status of the cooperative. Cannot afford yet to provide.
### on process
### on process
### on process
### overlooked
### Missed AFS during inspection.

### lending policy for amendment.
### For computation of Allowance for Probable losses on Loans
### been overlooked due to change of management in the past years

### Policies are not regularly reviewed.
### Not very familiar with the SCA. For review

### Others
### Officers are unaware of this provision.op officers to fully maintain and update Share and Transfer Book. Always record all shares and share certificates that has been issued and transferred to have an accurate account of what has been issued to membe
### Include mandatory training requirements for officers in the Election Rules and Guidelines of the cooperative. Compliance with CDA MC#2013-02 and MC 2015-09 must be fully observed.
### Officers have no time to attend training every weekdays
### The cooperative is looking for a qualified bookkeeper.
### For formulation

### For formulation of lending policy.
### The key informant is not aware if they have subscription agreement.
### Credit is not anymore operating

### The GA approved of the investment.
### Registry book is with the secretary.

### Coop not aware that it should be posted in coop office.
### Records are with the secretary.

### Key informant not aware if there is GAD education and training program.
### Prior to registration, the members' consensus is to pay Php 500.00 as initial paid up capital. However, it changed after it was registered. So the member became unaware of the changes made.
### The cooperative cannot implement the No. 1 provision in the CBU program because it is hard for the farmer-members to pay Php 500.00 per month.
### Other members do not want to accept the appointment.
### The concerned officers lack necessary knowledge to conduct PMES.

### The officers and members were busy in their farm.
### The minutes are for proper recording and maintenance.

### Concerned officer/s are not aware that it should be published and posted in the office.
### On going crafting of development plan
### Not yet included in the manual of policies of the coop.
### Signatories not yet assigned.

### Invested in the Federation.
### Not yet included in the manual of policies.
### ot yet included in the manual of policies.

### lack of awareness on CISA.
### The Elections rules is not clear to the officers.

### Delayed Financial Statements.
### No idea about CISA.

### Transferred temporarily to another location, signage was not put up
### On-going application for amendment

### Not aware of the requirement
### Election guidelines are not documented
### not aware of the requirement

### Will comply once CTE application is approved
### Not aware

### No potential officers have yet been selected
### Not aware of reconciliation of accounts
### Social development plan in implemented but the plan is not documented
### Not aware how to set up APLL
### Not aware how to set up Loans receivable and DOSRI
### Discussion for amendment is underway

### lapse development plan

### Currently looking for format of the forms.

### Currently screening members to fill up the committee
### Canvas of amount required for surety is underway
### Coop to transfer their CBU from KAFA to KAPCO
### To Transfer KAFA to KAPCO


### Allowance or Salary per month should be increased

### no time

### Unmindful of the posting of the signage.
### The format is ready to be signed by the members.but subject
### Has been neglected for the past years.
24
### Just learned of the mandatory requirement.

### Unaware of the requierements.
### The strategy to collect was not fully implemented.

### with book wrong entry
### with book wrong entry

### unaware since associate members are not yet provided in ACBL
### not in practice
### social activity for planning

### The mining operation in its registered postal address has yet to resume
### Mining operation has yet to resume

### not practiced

### not implemented

### due to no operation
### has yet to resume its operation

### no GAD committee
### mining operation has yet to comply

### mining operation has yet to resume
### misplaced
### on process application
### limited time given to coop need

### The Officers are not aware that only actual business operation be indicated Article 2 of AC tobe amended
### Unaware officers

### The election committee formulated not specified the mandatory training

### The bookkeeper making his on computation
### the bookkeeper does not follow the SCA

### for security measure of the cooperative
### aware the CDA website no one keep said CDA regulations documents
### officers
### implemented with no written policy
### no budget yet

### not prioritize
### lack of knowledge to understand the GAD mainstreaming
### unaware bookkeeper

### Delayed the releasing on bank statements.
### unaware on the policy

### policy was not followed
### officers reviewed but no justification on over/under spending of the budget in accordance with the approved budget
### used business operation

### unaware
### unware
### needs planning

### share and transfer book has not updated
### no of members BOD was in consistent with the actual members

### no surety bond
### in advertently mislook

### no CETF due to apex remittance
### The board did not act for almost 7 months

### no GAD Policy, development plan, program and activities
### no proper recording from the source documents.
### no monthly reconciliation

### no separate sales records for non members and members
### Education Committee does not perform

### for comment
### for comment
### BOD no idea
### unaware of the importance

### for amendment
### xx
### xxx
### on-going funding.
### The CDF was used accordingly to its purpose however, it was not maximize due to limited mobilization of transactions caused by the pandemic.
### xx
### xxx
### xx
### xxx

### xx
### xxx

### xx
### xxx
### limited fund

### To amend coops ACBL
### To comply
### Cooperative to comply and to consult with their External Auditor duly accredited by the Authority.
### To include and to comply.
### unaware
### unaware
### not being practiced

### unaware
### The Cooperative focuses first to organize its members data for easier communication for the signing of subsequent agreement.
### Provision of GAD Committee has been discussed and to be taken.
### Was raised during intercommittee meeting butGAD Committee presented only their program.
### Opted to register a branch instead of satellite office.

### 85% funded already
### Not maximize due to limited mobilization of transactions caused by the pandemic
### no forms t o issue

### forgot to renew

### CTE Expires not yet renewed.
### The cooperative will be transferring to a new office and they plan to have a signage in their permanent office.
### The cooperative is the process of amending their ACBL
### Because of pandemic, they did not prioritize the preparation and issuance of the certificate
### The Committees are not functioning
### They applie for CTE but was not able to get their exemption. W
### Due to pandemic, the plans were not implemented
### The officers are not remitting 50% of their CETF and CUBC isnot billing them maybe because they are regular participants to their trainings and pay the registration fees.
### They have no idea on CISA Law
### continuous training
### Officers are very relax

### Due to DOLE findings - deduction of CBU is prohibited
### Officers with no trainings will attend mandatory trainings within this year
### There's a proposed plan, however, it is not yet approved by the General Assembly.
### The cooperative executes membership agreement with the member-worker only; they did not consider employment contracts
### THE COOPERATIVE'S PRACTICE IS THAT - ASSOCIATE MEMBERS ARETHEY ARE ADVISED TO APPLY FOR REGULAR MEMBERSHIP AND IF THEY CHOOSE NOT TO, THEN THAT’S THE TIME THEY WILL BE TERMINATED.
### There's a proposed plan, however, it is not yet approved by the General Assembly.
### The CETF is unfunded. It is used the Cooperative operation.
### Management is yet to comply along with its compliance to subscription agreement.,The Cooperative focuses first to organize its members data for easier communication for the signing of subsequent agreement
### The Cooperative is open for membership to the other federation where their needs can be provided.
### There's a propose program, however, it is not yet presented to the General Assembly.
### Partial remmittance
### Due to pandemic, the date of renewal was not monitored
### No CTE
### The committee members to prepare
### Members of the committee did not formulate
### Committee members to formulate plans and programs
### There is a propose education program, howevere, it is not yet presented to the General Assembly..
### the associate members are given the choice if they intend to be regular members, if not then that is the time their membership is terminated
### the cooperative stopped deducting for CBU since DOLE findings
### THEY ARE ADVISED TO APPLY FOR REGULAR MEMBERSHIP AND IF THEY CHOOSE NOT TO, THEN THAT’S THE TIME THEY WILL BE TERMINATED.
### the cooperative stopped deducting a certain amount for the CBU
### the cooperative officers were not aware that all officers must undergo mandatory trainings
### the cooperative officers thought that the remittance is not compulsory
### the cooperative officers have no idea on how to incorporate GAD in their cooperative operation
### the cooperative officers were not aware that in must be deposited or placed in a separate account
### the cooperative officers were not aware of the MC

### the cooperative officers were not aware of the MC
### Lack of knowledge of the implementation. Non-familiarity of the regulations.
### Failed to review the law and by-laws.

### Non-familiarity of the law and guidelines on GAD.
### Non-familiarity of the law and guidelines. Failed to review the by-laws.
### Conflict of schedules of coop officers and members.
### Reliance to electronic copies.

### Non-familiarity of the law and guidelines.
### Actual monitoring of the accumulated CETF against it books but failed to deposit separately.
### Not remitted as per discretion by the board due to no written guidelines/benefits given by the federation which they are affiliated.
### Coop has experienced stale checks but only address the issue in accordance with the banking procedure.
### Actual practice was done by the manager but not included in the CASA.
### Funds are included in the coop general funds.
### Lack of knowledge of the implementation of the law/regulations though coop has actual practice.
### Lack of knowledge of the implementation of the law/regulations.

### Non-familiarity of the guidelines and lack of knowledge of the formulation and implementation of the said guidelines.
### Accumulated CDF was partially funded and separately deposited as other funds and deposits.
### Coop only include business operation and budget allocation for recurring activities in the formulation of annual plan and budget.
### Provision was only determine by the BODs.
### Non-familiarity of the law

### Lack of knowledge of the implementation. Non-familiarity of the regulations.
### Failed to review the law and by-laws.

### Non-familiarity of the law and guidelines on GAD.
### Non-familiarity of the law and guidelines. Failed to review the by-laws.
### Conflict of schedules of coop officers and members.
### Reliance to electronic copies.

### Non-familiarity of the law and guidelines.
### Actual monitoring of the accumulated CETF against it books but failed to deposit separately.
### Not remitted as per discretion by the board due to no written guidelines/benefits given by the federation which they are affiliated.
### Coop has experienced stale checks but only address the issue in accordance with the banking procedure.
### Actual practice was done by the manager but not included in the CASA.
### Funds are included in the coop general funds.
### Lack of knowledge of the implementation of the law/regulations though coop has actual practice.
### Lack of knowledge of the implementation of the law/regulations.
### Non-familiarity of the guidelines and lack of knowledge of the formulation and implementation of the said guidelines.
### Accumulated CDF was partially funded and separately deposited as other funds and deposits.
### Coop only include business operation and budget allocation for recurring activities in the formulation of annual plan and budget.
### Provision was only determine by the BODs.

### Non-familiarity of the law
### Failed to review by-laws on the frequency of issuance.

### Failure to prepare
### Provision of APLL was overlooked by the officers.

### NOT AWARE
### for signature

### not yet computed
### not computed
### not aware

### no billing yet

### not aware
### included in the overall aging of accounts
### prcticed but no written policy

### dependent on CCDC activities Budget
### No SDP to implement
### not prioritize

### on process
### just minimal deposits from minors whose guardian are members of the coop
### not aware

### no billing yet

### to be included in the social devt. plan

### There is a proposed education plan/program, however, it has not yet been presented to the General Assembly
### CETF has no funding. It is used in the business operations of the Cooperative.
### The accrued 50% allocation for CETF has not yet been remitted.
### mFor the new members only.embers ony.For newly
### Not given priority by the in charge.

### Wih social activities but not documented.
### The allocation for statutory funds was used as the cooperative's working capital.
### the coop has share and transfer book but not updated
### the coop has registry of membership but not in accordance with the memo circular
### the coop has no remittances of CETF due to Apex organizations
### Unaware that the Capitalization in AC does not include allocation of preferred shares.
### Chose ISC and PR 70:30 respectively
### the coop has no separate bank accounts intended for the total statutory funds
### Failure to present ACBL during inspection

### CDF was not 100% utilized
### Unaware of creating manual policies

### Unaware of creating cash management policies
### Due to WFH arrangement, it was left unattended.
### Due to WFH arrangement, it was left unattended.
### lack of members

### Acceptance of regular members are performance based.
### Issues only application form and authority to deduct.

### unconscious of requirement to amend
### Unaware of prohibition

### unconscious of requirement
### Failed to comply
### Failed to secure
### Failed to post

### Failed to develop
### no affiliation
### Inactive GAD committee

### Unaware of requirement
### Not practiced

### The common bond of membership is Associational, cooperative members must come from the association and are considered regular member, no specific qualifications for the associate members in the BL
### The election rules and guidelines was not approved by the general assembly.
### Not in the coop's office.
### No aware that minutes of meetings must be prepared and approved.
### Due to WFH arrangement, the registry of membership.
### Due to resignation of the bookkeeper.

### No approved education program.
### Not affiliated with a federation or union.
### Did appoint GAD focal person.

### No policy
### To include GAD committee in the amendment of ACBL

### Lack of time to meet together.
### Utilized in the operation.
### Not aware of cash management policy.
### delayed payment of ISCPR due to net loss on the previous years
### Rules and guidelines are not yet approved by GA

### Officers are busy
### On going distributions

### lack of knowledge about GAD
### It was use in the operations
### will expedite the application for letter of authority
### Some members come and go. Protects the operation for possible non-collection of the loans.
### Unaware of the guidelines on signage.
### Unaware of the provision. Will consult with the MGB for possible amendment.
### Some members are hesitant to put up additional capital.

### Operation in the mining is on and off, some members are hesitant to put up additional capital.

### On-going application of the same.
### For review of the budget.

### Has implemented GAD activities but not included in the plan.
### Unfamiliar of the SCA. For review.

### No forms available. For review.
### The coop has incurred net loss for the past years.
### Not sure how ti use it
### No social development plan but has actual social programs and activities
### Cannot finance yet the full operation of a mining operation
### Issued but not as per provision of the by laws
### Relied only on by laws

### It was distributed but was not taken up by the Bookkeeper/Auditorthe

### Cannot totally finance the mining operation
### willingness of members
### not aware
### not prioritized

### Only GAD Committee
### Statutory Fund was mixed in the General Fund

### Coop imposed only 1% interest on loans
### using PAR 30

### Insufficient allocation of APLL
### unaware

### lack of fund
### lack of fund

### lack of fund
### aware but risky

### due to pandemic
### unaware
### the CASA of the coop is obsolete, hence, needs revision
### overlooked
### Unaware
### coop is hesitant to submit the credit data of its members-borrowers
### not aware

### Does not know how to fill in properly

### On-going preparation of subscription agreement for additional share.
### does not maintain books of accounts
### Newly registered coop in 2021
### Was not able to follow up compliance with CIC due to pandemic.
### unaware
### amendments are still on process
### some members are still apprehensive to contribute
### unaware
### amendments are still on process
### some members are still apprehensive to contribute

### no format
### did not know how to fill up

### do not know how to fill up
### dependent on the received invitation
### the fed has no acivity, no billing received
### no knowledge
### unaware
### no idea
### so busy
### being practiced ut no written policy
### corrected outright

### too laborious
### collection is thru check

### joined the CCDC activities
### to be utilized this year
### still to be tackled in the next agenda

### incurred net loss

### availed regulatory relief
### audit is still on-going at the time of inspection
### Newly-registered coop
### Newly-registered coop.

### transfer of office
### incurred losses

### still to be tackled
### still to be appointed

### unaware
### audit is still on going at the time of inspection
### net loss

### due to pandemic
### not considered a priority because collections are immediately deposited in the bank
### incurred losses
### still to be tackled

### still to be appointed
### unaware
### audit is still on going at the time of inspection

### net loss
### due to pandemic

### not considered a priority because collections are immediately deposited in the bank
### no proper turn over of the crafted guidelines
### unaware
### 2022 GA was conducted but did not seek approval from the authority
### previous insurer do not issue anymore the surety bond

### EDCOM failed to craft
### unaware
### on process
### not written but practising
### un aware
### for renewal

### Newly-registered cooperative.
### Newly-registered coop


### Not aware that the coop should have a CASA because it is a newly-registered cooperative.
### SF was utilized in the operation of business

### Not aware that there should be a policy on DOSRI accounts monitoring.
### It was overlooked to due to problem of the coop
### Issuance not in accordance with the By Laws

### lack of awareness about GAD
### Unaware of the absence of its provision.

### Unaware of the absence of its provision.

### Electronic recording only.
### Records are not intact due to problem of coop
### The coop members and officers not aware of the provision of the common bond of membership.
### Staff in-charge undergo medication.

### Not aware that coop plan be tied up with LGU plans
### Not aware

### Cannot afford to provide because coop will report losses which will be risky
### There is enough deposits but not dedicated accounts...


### djO
### No continuous education program

### Not formulated by the concerned committee.
### Due to other commitment of other officers and not fully given the priority.
### On going discussion
### Not given the time due to the busy schedule of the staff. IOSC and PR is also credited to the members shares and/or accounts payable.
### Not yet computed. But has records of the sales to non-members
### Not given the priority due to the busy schedule of the staff.

### Due to financial incapacity of the coop
### Not given the priority to implement.

### The secretary was not able to correct the amount stated in the membership application.
### Not given the priority to remit.

### Format for CASA not yet reviewed.

### The officers of the cooperative have already drafted items on the provisions of the ACBL for amendment.
### Due to the incurred losses in the past years.

### Lacks social development but has actual social development program.
### on process
### un aware
### Due to financial incapacity and the modernization program of the government.
### secretary failed to comply
### Coop officers not aware of such issuance of shares of stock certificates.
### The cooperative has not implemented CBU stipulated in the bylaws.
### on process
### Considered by the Authority because there were only 16 members at the time of registration.
### Considered by the Authority because there were only 16 members at the time of registration.
### Considered by the Authority because there were only 16 initial members at the time of registration.
### on process
### un aware
### to process
### negotiate training schedules
### to comply
### Due to health issues of the owner of the office where the cooperative undertakes its actual business.
### There is no amendment submitted in the Authority, it is only supported by a Board Resolution.
### Not aware that all officers are needed to train
### Not aware that Adjusting and Correcting Entries should be included in CASA
### not prepares regularly
### aware but there was no policy for provisioning probable loan losses
### Election committee did not formulate election rules and guidelines.
### PR allocation is not in accordance with Rulre 10 of the IRR.
### Coop secretary has not updated the registry book of members
### No logbook maintained

### Provision notice of meeting in writing not via sms
### RA not endorsed by previous secretary.
### The secretary does not main copy of regulations

### No education program formulated by the education committee.
### No affiliation to any federation or union

### GADis non functional Committee
### Board not aware that they are to appoint fGAD focal person
### BOD unaware

### Office being used is more convenient and accessible to members
### unaware
### on going
### compliance was put on hold due to pandemic
### on-going
### not aware
### no format
### not in quorum

### not yet affiliated to fed/uion
### concerned committee is not knowledgeable

### to be included in the next training plan

### so busy
### not aware

### focus on lending operation
### for amendment
### for amendment

### not given focus

### unaware
### bookkeeper not updated
### not practiced
### bank acct become dormant

### busy employee
### unaware
### for revision
### does not included in the elec rules and guidelines the mandatory training reqts
### not yet completed the mandatory training reqts of coop officers
### they will discuss it to the BOD
### not yet discussed with the BOD

### The officers is un aware on the CBU stated in the by laws
### The officers does not follow their by laws

### Election rules and guidelines stated only training not specifying the mandatory training of the authority.
### Officers disbursed not according to the approved budget adopted in the previous management.
### the bookkeeper not adopting the SCA in cooperatives
### no internal control policy made yet

### no comprehensive review on their plan and budgets
### officers not observing the approved plan and budget of the year
### Unable to conduct ARGAM due to pandemic.

### The cooperative officers do not know how to mainstream GAD in their cooperative since they have no idea how
### The cooperative officers were unaware that they must have GAD Education and Training Program
### The cooperative officers were unaware that they must have GAD support systems and services in their cooperative
### The cooperative officers were unaware that they must utilize the CDF - 100%
### The cooperative officers are unaware that they must mainsntream GAD in their cooperative
### The cooperative officers do not know how to mainstream GAD in their cooperative since they have no idea how
### The cooperative officers are utilizing the CDF but not 100% for there are times that they have partners in implementing their Social activities
### the cooperative officers are unaware of what to do in cases as such

### The cooperative has just transferred to a new office and the preparation of the documents for their amendment of Ac are underway
### Cannot determine correct allocation of statutory funds due to failure in presenting the ACBL
### No CTE
### the cooperative officers are still unaware with regards to capital build up (CBU)
### The cooperative officers were unaware of the MC on the utilization of CDF
### the cooperative officers are still unaware that the funds must be placed in a separate account
### Limited time to meet with the officers due to restrictions brought about by the pandeminc
### The cooperative did not conduct AGAM due to restrictions brought about by the pandemic
### CTE on process
### Some Officers had a hard time in attending seminars due to conflict with the training schedules.
### Presentation of CETF in the AFS was overlooked.

### fast turnover of employees
### no fulltime bookkeeper

### incurred losses
### losses
### not yet a member of any union or federation in 2021
### Minimal coop business transaction in 2021 due to pandemic

### Officers had forgotten to renew surety bond.
### Officers forgot about the renewal of the surety bond of accountable officers,Officers had forgotten to renew surety bond.
### The bookkeeper has overlooked the allocation in the FS.

### No Bookkeeper
### re-activate this year
### form distributed to concerned members

### for discussion
### policies for compilation

### No policies yet
### No GAD committee set up

### No signing authority
### No set up for APLL
### No set up for DOSRI
### still communicating with coop concerned

### on process
### unaware
### overlooked
### neglected
### transfer of apex on process

### unaware
### in practice but not included

### in practice not included
### For deliberation
### not aware of requirement
### Looking for format of share and transfer book

### Looking for format of share certificate
### CTE on process

### No education programs
### Not aware of the control
### Difficult to maintain

### Not aware of any policies on acceptance of associate members. 3 members associate - no associate member initially

### For compilation
### To be given on GA schedule
### Not aware of requirement
25
### Reconciliation controls to be set by coop this year as there have been changes in the officership
### To be set up this year

### Separate accounting for members and non-members will begin this year
### Pandemic
### Officers are busy and some are inactive
### The cooperative has already distributed the ISCPR but the auditor did not take in the AFS
### delayed due to pandemic
### newly hired staff to perform
### not given time

### lack of time
### The cooperative has no enough funds

### all new members of the committee
### The BOD is weighing the risks of providing allowance for loan losses
### Lack of assistance
### form part of Gen fund and are used in the ooperation
### unaware
### overlooked
### with testing

### waiting for the approval of the amendment
### they are actually done but proof of trainings were not submitted to the coop
### Have not given time to implement the subscription agreement.
### It was not clear to the secretary on how to record the subscription of the members in the share and transfer book.
### Only a few of the members followed the CBU program of the cooperative.
### Office signage was posted, however incomplete information

### Acceptance of new members was done to increase their membership.
### On going updating
### Some of the members just recently completed the payment of their subscribed capital that's why no certificate was issued yet.
### Farmer-members have difficulty paying the provision in the CBU program.
### Some officers were not prioritized to attend training.

### The books of minutes was lost in the office.
### We are not aware that appointment papers must be issued to the members of the committee.
### We are in financial constraints that we have not provided trainings to the officers of the cooperative.
### The Election Committee has not found the time to revised the election rules and guidelines.
### Financial problems and the pandemic hindered the trainings for the officers.
### Error in charging of transactions to the CDF account.
### No time to update the registry book.

### We are experiencing financial problems.
### We have financial problems. We cannot afford to implement the minimum wage.
### The committee have not given time to draft the education and training program for its officers, members and staff.
### Share capital certificates are not yet issued to members .The required book is yet to be prepared.
### Not yet formulated a policy on the issuance of share capital certificates.

### The coop has no copy of the MC 2012-16 for reference.
### We will refer to CDA for guidance.
### Lack of coop policies for coop education program; limited funds & access to training providers.
### Membership to a Federation of Coops is yet to be approved by the GA.

### The coop officers need to be oriented on the Guidelines of GAD Mainstreaming.
### Coop officers need to undergo orientation on the MC 2013-22
### Not familiar with the particular provision of RA 9520.

### The coop has no other funds & deposits for the Reserves.
### Specific policy on the utilization of the CDF is yet to be formulated.

### The coop has limited funds for the computerized accounting system.
### Need to fully understand the CISA Law.

### The share & transfer book is yet to be prepared after the issuance of the share certificates to members.
### Still preparing the certificates & policy for the issuance is yet to be formulated by the BODs.
### on-going preparation of the amendment documents.
### No copy of the MC 2013-02 for reference.
### No copy of the said MC 2012-16 for reference.

### Share & transfer book is yet to be prepared after the issuance of the share capital certificates.
### Limited training funds & limited access to training providers.

### Affiliation to a Federation of Coops is yet to be approved by the GA.
### The coop officers need to be undergo an Orientation of the CDA MC 2013-22 to fully understand the guidelines.
### The coop officers need to undergo an Orientation of the CDA MC 2013-22 to fully understand the guidelines.
### Did not refer to the CDA rules & guidelines.

### Funds are also used as operating capital.
### Policies for the utilization of the CDF is yet to be formulated.
### The resolution for the acquisition of the computer unit & internet connection is yet to be made & approve.
### Need to study the details & the requirements of the CISA law.
### Not aware of the provision.

### coop office is not located and holds office in its registered postal address as stated in its Articles of Cooperation
### no allocation of preferred shares in the Articles of Cooperation

### They only accept depositor after the initial 1000 share cap has been fully paid.
### the coop has one member exceed the 10% limitation on share capital subscription

### the coop has no surety bond
### stop operation for assessment

### no GAD policy, development plan, programs and activities
### no GAD policy, development plan, programs and activities

### Officers forget to make, it was discuss during the meeting
### statutory funds has no separate bank account

### CDF was not 100% percent utilize
### No idea on policies on replacement of checks
### No idea on CASA

### wrong form
### conflict of time

### not registered to Pag-ibig & Philhealth
### unaware
### no cash reconciliation
### new bookkeeper

### overlooked
### draft amendment was lost
### The cooperative will transfer to the new office.

### unaware of the form
### Too busy

### Will comply with the recommendation
### Coopris level of amendments

### lacking of awareness
### use as operating capital

### did not have a meeting yet on the distribution of ISCPR
### Coop to distribute ISCPR
### unaware
### lacking of awareness

### forget to remit
### On-going amendment to include provision of GAD
### micro/small amount only

### micro amount only
### no manager
### no schedule prepared

### no aging of loans
### Updating of data takes time since the CIC requires a lot of data for submission
### unaware
### No time to draft the education and training program for the officers, members and staff.
### With amendment submitted to CDA last Oct 21, 2015
### For membership expansion.

### Due to increase in membership.
### unaware
### We don't have a sample format on how to make the GAD Plan and Policy.
### We have not prepared the training program for the officers, members and staff. We don't have a sample format of the GAD program.
### The bank was always delayed in preparing monthly bank statements.
### We have not prepared the bank reconciliation statements because the bank was always delayed in the releasing of the bank statements
### unaware
### for further discussions
### We have not prepared the monthly bank reconciliation statements. Items charged by the bank are taken up on the following month.
### We don't have a sample format of the CASA Policy.

### The bookkeeper is tasked to prepare the monthly bank statement but did not prepare the reconciliation statement.

### Already prepared layout for approval of the BOD.
### The paid up capital exceeded the authorized capital.

### ERG for review.

### Was not able to conduct due to covid pandemic.

### The BOD deferred membership to CUMC and to remit the P662,987.90 Due to CETF as indicated in the 2021 AFS.
### GAD committee still waiting for available GAD Trainings.

### To Create Policy on Cash Management

### practiced but not documented.
### it is indicated in the operation policy / lending policy.

### To coordinate with CISA.
### We did not consider the increase in the prices or inflation when we made our annual development plan.
### Due to financial problems, statutory funds were used in the business operations.

### Since the cooperative have incurred losses, some of the members have lost confidence in patronizing the services of the cooperative.
### We only designate the treasurer to open the safe.

### We don't have a sample format of the social development plan. We don't know how to make the plan.
### We charge to the CDF activities not in the social development plan.
### We have encountered financial problems lately.
### We have not comply with the requirements of the BIR in registering the computerized accounting system.
### We have financial problems in our business.

### General Assembly not yet conducted.
### Records are not intact

### on going revisions
### irregular reconciliation
### On process
### Will be conducted on March 30, 2022 90 days after close
### no GAD implementation

### Control not yet in place
### difficulty in changing its names in its properties

### not aware
### scheduled on Oct 22, 2022

### performed by 1 staff only
### must be verified
### Savings interest was also computed for IOC

### Amendment is on Process
### renewed this year 2022

### Still looking for federation
### Looking for format
### Will establish program this year
### Incomplete composition of committee

### No program for mandatory trainings
### will request for regulatory relief
### Not aware of annual renewal

### looking for format
### No CTE
### No education program or human resource development program
### No affiliation
### Looking for members to fill up the committee
### Not aware of signing authority

### No aging made, difficult to create the schedule
### install and maintain share and transfer book

### with SSS open case

### Cooperative failed to update the share and transfer book
### The manager is aware of the issuance of the share capital certificate but failed to comply. They will issue at the General Assembly.
### The funds is added as working capital of the cooperative.
### the coop did not observe the 10% limitation of the total subscribed share capital as per AC
### the coop has no subscription agreement made and executed upon membership application
### the coop did not issue share capital certificates to the members and recorded it in the share and transfer book
### the coop has no election rules and guidelines
### not officers of the coop has undergone the required mandatory training.
### the coop has registry of membership but does not contain the required minimum information in accordance to the pertinent memo circular
### the coop was not able to secure updated surety bond
### Time constraints

### unaware
### correct without approval

### the coop has no continous education program, HR development program and policies presented
### no CETF due Apex remittances

### the coop has no GAD policy, plan, activities and program
### no GAD committee

### the statutory funds was not placed in a separate bank accounts
### the coop has no aging of accounts / loan recievable made and monitored
### Due to pandemic

### Non-implementation due to pandemic

### for inclusion in the ERG.
### Due to conflict of schedule
### To coordinate with the external auditor.

### non-remittance due to net loss
### Practice but not documented.

### Ongoing application for consolidation.
### ongoing modernization program.

### lack of members
### charged as outright expense
### Mandatory training was not included in the qualification to become an officer of the cooperative
### Registry of membership not in accordance in the MC 2012-16

### None
### the statutory funds was not 100% funded and placed in separate or restricted bank accounts. As of December 2021 total statutory funds was 2,880,704.36
### On-going
### Not aware
### Due to pandemic

### Dont have any idea the content of the Share and Transfer Book
### Not aware
### As of December 31, 2021, remaining balance of Community Development Plan (CDF) was 77,090.02
### Busy
### Not aware
### Not aware

### Not aware
### Not aware

### Non preparation of bank recon which means no reconciling items booked.
### difficulty in changing the names of properties and other accountable forms thus decided not to amend its name
### stopped accepting deposits from non-members

### not willing to be appointed
### net loss

### Some cooperative investment has no approved GA minutes
### the coop has no written policy on cash management (safe/Vault)
### the coop has no social development plan in accordance with the guidelines issued by the Authority
### The amount of interest computed on the loans is not based on the outstanding balance of the loan. The coop use straight line interest computed in the loan
### the coop has Chattel and real estate mortgage but no appraisal report recorded in their loan collaterals documents
### Just recently transferred to this new office address.

### The cooperative is not aware of the requirements in MC 2017-03 and just recently transferred in the new office address.
### Not included in the membership application form.

### Due to non-issuance of Share Certificates to members.
### Has already drafted a layout of Share Certificate.
### Due to pandemic and non-availability of the model form from CDA.
### Target increase in membership was not achieved due to pandemic situation.
### Due to pandemic and maternity leave of the bookkeeper.
### The Secretary carry it with him in his residence.
### No account of preferred shares in the AFS

### The coop does not maintain a separate record of sales to members and non-members.
### Issues on land ownership

### No cooperative building
### Lack of members

### Lack of cooperation
### Lack of information
### Lack of Cooperation

### On-process
### Looking for federation that fit our immediate needs.

### Portion of funds used for operation but the statutory fund was partially funded.
### Due to pandemic, no face to face meeting held.

### Still afraid to meet on face to face basis

### No hired/salaried employee, coop staff are volunteers only and are given honorarium
### On process of formulating education program
### modernization program


### Due to pandemic they were not able to pay the rent so they decided to cut the cost
### No policy on CBU Program.
### with existing policy.
### For financial assistance to members and humanitarian help.

### The Board has decided to release 40% of the Share Capital and 0.039 of the service income as PR to members
### Practiced by the cooperative.
### Only new members were not given PMES.

### With Board Reso submitted and will coordinate with the person incharge.
### For allocation.

### Wrongly submitted to BIR.
### Included in the operation

### Not clear on the benefit of joining a coop fed/union.
### Only appointment of GAD Committee. For orientation on GAD trainings.

### Has appointed GAD Committee
### GAD committee to attend trainings on GAD
### GAD Committee to attend trainings on GAD

### With Board Resolution
### With Board Resolutions.

### Used in the operation of the cooperative.
### Composition of Education Committee not in accordance with the By-Laws

### We don't have a sample format of the subscription agreement. We are not aware that the subscription and the paid up share capital will be covered with the agreement.
### No CTE
### The secretary doesn't know how to put entries in the share book.
### We did not follow and implement the CBU program of the cooperative.
### We did not include the committee in the issuance of the oath of office.
### We did not know that an appointment paper will be issued to the committee members.
### We don't have enough money to finance the trainings.
### No allocation of CDF
### The Elecom members don't have time to draft the rules and guidelines.
### Inflow of revenue was minimal which led to financial problems. Plus the pandemic made it worst.
### The previous chairperson of the cooperative said that it is alright for the coop to have no bookkeeper.
### Don't know how to compute the interest on share capital and patronage refund.
### No distribution of the ISCPR yet.
### We cannot distribute the ISCPR due to financial problems.
### No time to fully update the registry book.

### The cooperative is not interested to renew the surety bond. It has financial problems.
### We don't have money to buy the book.

### We cannot afford to give the 13th month pay to the hired staff.
### We did not gave time to draft the training program.

### Financial problems are being encountered by the cooperative.
### We don't know how to make a GAD Plan and Policy.
### We have not given the time to make the training program.
### We don't know how to make the GAD policy and plan.
### We have not made the manual operations in lending.

### The coop has just undergone reorganization.
### on process of changing the signage
### forget to sign
### only board reso but no policy

### only board resolution but no policy
### To change signage
### Already practice and common knowledge of the members

### Only one personnel in the coop office
### In the possession of other officers

### board reso only
### Most of the cooperators were no longer connected with the cooperative.were already
### Funds not enough, BOD will meet first
### No other personnel to work.

### minutes in the possession of the secretary
### will directly search and look in the web.
### Still on process

### minimal interest only
### The BOD failed to appoint members of the GAD Committee.

### some members did not contribute.
### In active members

### practice in the previous organization
### No funds to purchase
### We are not aware on this practice.
### Due to space restriction.
### On process of preparing Share Cap Certificate.

### ERG not updated. However, mandatory training reqs is part of the Cert of Candidacy.

### Honorarium of officers are reflected in the Budget Plan of the cooperative.
### Coop wants to give more rebates to members who are patronizing the services of the coop.
### Still looking for a possible secondary coop.
### With Board Resolutions

### With Board resolution
### With Board Resolutions.
### With Board Resolution

### We are not aware of this accounting practice.
### We overlooked this kind of practice. Did not gave importance.

### Demise of former GM.
### The previous chairperson was the one who suggested that the coop is okay without a bookkeeper.
### Unexpected demise of former coop manager.

### Due to the pandemic, the board have not made the annual development plan.
### We do not know how to make the CASA Policy.
### Failed to allocate amount for the Community Development Fund
### No Allocation for the community development fund.

### We are not aware of this practice. We did not gave importance.
### Lean months find hard to recruit members

### Lack of knowledge how to appraised collateral
### The pandemic has hindered us to meet face to face.

### Unaware of of Allowance for Probable Losses on Loans the prescribe amount
### The coop members lost their interest to the cooperative.

### The pandemic has hindered us to face to face meetings. We have not drafted the plan.
### The pandemic has hindered the face to face meetings.
### The funds were used in the business.

### We don't know what are DOSRI accounts.
### The document was misplaced.

### The document was not properly reviewed.
### ongoing processing or scheduling for officers' trainings.
### Was not aware of the guidelines.

### Not knowledgeable about their By-Laws.
### The GAD committee was not aware with the guidelines on Mainstreaming of GAD.
### The Bank Recon statement was in the hand of the consultant bookkeeper during the time of inspection.
### The management or the or the concerned committee was not aware that it is needed.
### The officers are not concern about that.
### The Credit committee was not was not knowledgeable with the credit guidelines.
### Was mislooked or was not reviewed.
### Was mislooked due to change of staff

### The GA meeting was delayed due to Pandemic
### Most of the members are in off-site.

### The management or officers are not so concerned because they did not encounter stale/lost check yet.
### Lack of orientation to the members

### Aware but no fund for the social development yet due to net loss.
### Already have a target percentage but not yet printed or assessed the accomplishment during inspection.
### Already have a plan to change the computation of interest but still to be implemented.
### Most of the cooperators were no longer connected with the cooperative.
### Most of the cooperators did not continue their membership.

### Coop is not aware with the prescribed minimum requirements for the signage. They have a signage but it was damage by a typhoon.
### Coop not aware that it should be renewed every year.

### No General Assembly and meetings conducted.
### Coop has no funds yet to implement programs

### The cooperative failed to have an approved CASA refelcting Bank signatories.
### The cooperative is not aware to have an approved CASA reflecting bank signatories.
### The cooperative's share and transfer book was among Bookkeeper's belongings that burned in the market.
### We cannot afford to buy a safe/vault for the cash collections.

### We don't have a safe/vault. Therefore we cannot assigned personnel to open the safe/vault.
### We don't have a sample copy of the social development plan.

### We don't have a sample format of the social development program.
### We don't have a sample format of the social development program.
### We did not utilized the CDF due to financial problems. We have financial problems.
### We have financial problems. The fund was used in the business operations.
### Old members have withdrawn their share capital. Nobody wants to join the cooperative due to its poor image.
### We don't know how to make an Aging of Loan Schedule.
### We don't have a sample format of the aging of loans schedule.

### WE don't know how to aged the loans.
### More accessible location and bigger area to conduct business.

### Coop was aware of the creation of GAD Committee but amendment of the By-Laws was overlooked.
### unaware of the prescribed minimum requirements

### not affiliated with any federation/union
### yet to implement GAD Mainstreaming

### yet to implement GAD mainstreaming; newly registered coop
### unaware
### No operation on transport yet, awaiting route plan/franchise from LTFRB

### Restrictions due to pandemic. Gadgets are not capable of virtual training
### Problem with internet connection

### Funds were used in the operations rather than resorting to external borrowings.
### utilized funds not in accordance with the law
### the coop has no GAD support systems and services approved by Board
### Not aware that written policy on cash management is needed

### Forgot to signature by the Chairperson.
### For review by the secretary.
### Due to covid situation.

### Busy sechdule of the secretary.
### Conflict schedule/ activity.
### For finalization by the Committee


### Due to covid.


### For schedule by the MCDO.

### forgot to buy.
### on going construction of office.

### Not given priority by the committee.
### Already encoded; for printing
### For review.
### wrong term.

### New coop; office construction is on going.

### For schedule by the MCDO.
### For acquired.

### Attendance lost during Bagyong Odette.
### on going construction of office.

### No idea on the program.
### No full time Secretary

### For review by the secretary
### For review.

### AFS not yet done.

### For review

### Geberal list only
### No idea on the form.

### No meeting.
### No meeting
### Incompete details in the Application forms.
### Lack of awreness

### For review.

### Only the members of the GAD Committee lack mandatory trainings.
### Unaware of the required provision.

### Default to review.
### no focus
### The coop did not include on their policy/procedure the replacement of outstanding/stale/ lost checks.

### no practiced
### The coop has signatories for withdrawals but No CASA policy.
### The coop has signatories for contracts and MOU/MOA but no CASA policy.
### Not aware with the format. The cooperative is newly registered.
### The cooperative is newly registered. Unaware of the required info for membership registry.
### On-going preparation.

### We overlooked the P100 per month and concentrated only on the 50% plowback of the ISC/PR.
### The cooperative is not using the accumulated 50% CETF (Due to Federations/Union) for other purposes.
### Some officers are not interested to attend due to conflict of schedule.
### We are not able to renew due to pandemic.
### focus on PMES only
### unaware
### not practiced
### not practiced
### no plan

### limited fund
### For process of amendments documents.

### Issued Share Capital Certificate based on every 2,000.00 share capital paid



### Only Board Resolutions
### unaware

### some officers did not attend mandatory trainings in accordance with Memo Circular
### The registry of membership does not contains the required minimum information pursuant to the pertinent memorandum circular.
### no PMES conduct to new members
### no PMES conduct to new members

### The cooperative does not remits Cooperative Education and Training Fund (CETF) to the federation and/or union of which it is a member.
### the coop has no GAD Plan & Budget, GAD Policy and GAD Programs / Activities
### the coop has no appointed GAD Committee members

### pandemic
### ongoing system improvement
### the coop must open bank accounts intended for the statutory funds deposits
### the coop do not provide probable losses on loans & Account receivable
### pandemic
### misconception
### misconception on the provision of the bylaws

### the total amount of paid up capital exceed the amount of authorized capital of the cooperative
### The 10% limitation on share capital subscription is not observed by the cooperative
### The cooperative did not issued share capital certificate to their members
### For Elecom to formulate election rules and guideliness and include mandatory training requirements for officers
### some officers of the cooperative did not completed the mandatory trainings in accordance with Memo Circular
### unaware
### unaware
### pandemic
### The registry of membership contains the does not required minimum information pursuant to the pertinent memorandum circular.
### The cooperative does not conduct PMES to new members
### The accountable officers and employees of the cooperative handling funds, securities, and/or property does not covered by surety bond
### The cooperative does not remits Cooperative Education and Training Fund (CETF) to the federation and/or union of which it is a member.
### not aware
### the coop has no clear credit / lending policies

### the coop members’ subscribed and paid up shares are covered by subscription agreement.
### The cooperative did not issued share capital certificates to members.
### unaware
### fund is invested

### not aware
### The registry of membership does not contains the required minimum information pursuant to the pertinent Memorandum Circular.
### in practice only, no written policy
### the coop has no permanent office
### the coop has no provision for accepting associate members
26
### The articles of cooperation has no allocation of preferred shares for associate members.
### The paid up capital of the cooperative has exceeded the authorized capital as stated in the Articles of Cooperation.
### the coop members’ subscribed and paid up shares are covered by subscription agreement.
### The cooperative did not issued share capital certificates to members.
### The registry of membership does not contains the required minimum information pursuant to the pertinent Memorandum Circular.
### The cooperative does not conduct PMES to new members.
### no renewal of surety bond for accountable officers
### Not all officers are not undergone mandatory trainings

### mandatory reports were not yet at the time of inspection
### The cooperative has a Certificate of Public Convenience (CPC) from National Water Resource Board.
### the coop has no coop office

### the coop has no share and trasfer book

### the coop has no issuance of share capital certificates
### the coop has no Election rules and Guideliness
### not all officers of the coop undergo the mandatory trainings
### the coop's registry of membership does not contains the required minimum information pursuant to the pertinent memorandum circular
### The Annual mandatory reports for CY 2021 were not yet completed and submitted to the authority and therefore not available during inspection
### the coop has no remittances on CETF due to federation / union
### the coop has no GAD Focal Person
### The cooperative has no Certificate of Public Convenience (CPC) from National Water Resource Board.
### Due to pandemic
### None
### none
### No person to do it
### Busy
### No person to make the aging
### The cooperative has bank signatories but no approved CASA.

### The cooperative has signatories in the disbursement vouchers but no approved CASA.
### The cooperative has signatories for checks but no approved CASA.
### The cooperative has a practice on cash management on safe/vault but no policy formulated
### The cooperative has a practice on cash management on safe/vault but no policy formulated.
### unaware
### BODs not able to appoint GAD Focal Person
### overlooked
### unaware
### to be discussed in the next agenda
### it will be remitted this 2022

### Lack of sufficient training on how to craft
### unaware in the past years. Coop prepared annual budget this 2022
### unaware that is supposed to be placed in separate bank accounts and not to be utilized other than what is intended
### needs more training on internal control

### AC/BL is for amendment.
### No members have fully paid their subscription.

### on process
### not funded

### business opportunity fr DAR
### no share certificate issued

### The coop was not able to conduct General Assembly Meeting for the approval of its amendments due to the Covid 19 pandemic.
### The cooperative is looking for a Federation to be affiliated.
### The coop is not aware of the finding.

### the coop has non issuance of share capital certificate
### the coop has no election rules and guidelines

### registry of membership not in consonance with the basic requirements in memo circular
### the coop has no updated surety bond
### unaware
### the coop has no CETF due to apex remittances

### the GAD committee has no yet implemented the policy, Plan, programs and activities
### The coop was not able to conduct General Assembly Meeting for the approval of the amendments due to the Covid 19 pandeminc.
### The coop is still looking for a federation to be affiliated.

### No form to follow. Not given the priority.

### No form/template to follow.
### Some officers are hesitant to attend trainings.


### Hesitant to secure due to a recent incident which was not covered by surety bond.
### They are not yet capable to provide minimum wage due to minimal income of the cooperative

### the coop has no PMES for new members
### the coop has no credit and lending policies
### No form/template to follow. Not given the priority
### the coop loan interest was based on straight line method
### Fund is used in the business operation.
### It has been practice. Not given the priority to formulate.

### No form/template to follow but has actual social development programs.
### not given attenction
### unaware
### The cooperative recently transferred to its new office address

### Unaware to provide the Share and Transfer Book
### The files was in the possession of the Election Committee
### Amendments already crafted but not yet presented for approval
### Inclusion of mandatory trainings in the ERG was overlooked
### No utilization of Statutory Funds

### The presented FS is not audited
### newly installed packing plant

### un aware on MC 2017-03 subscription
### Conflict of schedules of officers and due to some restrictions during the pandemic
### Absorbed from previous association



### As an additional share capital

### Undecided
### Very small amount of surplus

### Due to lack of Fund for the operation, the coop uses part of the Statutory Fund for operation purposes but it will be replenish soon.
### Planning to formulate Social Development Plan but due to conflict of schedules of the BODs, the schedule for the crafting is not yet fixed.
### The coop just funded the Reserve Fund but other Statutory Reserves such as CETF, CDF and Optional were not funded since it was used in the operation of the coop.
### The compliance officer suddenly resigned without accomplishing the given tasks
### Unaware file such documents
### Unaware to provide Share and Transfer Book

### The file is in the possession of the Education Committee
### The committee failed to finalize the mainstreaming of GAD
### The document is in the possession of the Committee

### still process the amendment
### aware but it was overlooked

### not appropriately and properly classified in accordance with SCA
### 100% funded but not placed in separate or restricted bank accounts
### no utilization of cdf
### The coop was not able to conduct General Assembly meeting for the approval of the amendments of the cooperative.
### The members of the cooperative have not yet fully paid their subscribed capital.
### The coop is still looking for a transport federation to be affiliated.

### The coop was not able to conduct General Assembly meeting for the approval of the amendments of the cooperative.
### The members of the cooperative have not yet fully paid their subscribed capital.
### The coop is still looking for a transport federation to be affiliated.

### Unable to retrieve file
### Failed to file the GA Resolution
### Due to pandemic and typhoon Odette

### Interrupted application due to Odette as the system requires a static IP Address
### All sales are recorded in one file
### The members have not yet fully paid their subscribed capital.
### they were given other allowances
### No applicant for said position/committee.

### no GA held due to pandemic
### officers neglect their duties for some time

### unaware
### Discontinued the issuance because of lack of understanding. Coop issued certificates only once
### lack of understanding on the functions of the GAD Committee
### some officers are newly-elected and trainings were put on hold due to pandemic
### Educ Committee is inactive and does not know how to conduct PMES
### overlooked
### unaware
### Policies ion Retirement Fund will be crafted this year 2022
### the fund is being used as part of the revolving fund
### fund is still being used in the coop's operations

### lack of underestanding on the functions and importance of GAD
### lack of understanding on the relevance of GAD
### lack of trainings on how to craft
### need funds in the coop's operations

### lack of understanding on DOSRI
### to be discussed
### using the straight line method is more convenient
### unaware
### need funds in the coop's operations
### lack of understanding on DOSRI
### to be discussed
### using the straight line method is more convenient

### unaware

### By-Laws no Voluntary Arbitration
### No amendment of official address
### CDS II MMV gave the Coop a copy of the Subscription Agreement but the Coop never used it for no apparent reason.
### Last issuance was 2015.
### At the moment, the Coop is distributing ISCPR for year 2019 and 2020. Thus distribution of ISCPR for year 2021 is still pending.
### Incomplete (Committees & BOD)
### No policy on retirement

### Not included in the presented Annual Development Plan and Budget
### No remittance to NFTC (Q.C.)

### No individual ledger
### Not fully funded, only 60%

### Treasury bond, no approval of G.A.

### No utilization
### With issuance of common shares to associate members

### Overlooked
### No documents presented

### No G.A. Resolution
### No available minutes of the meetings (Audit & BODS)

### Not posted during inspection, un-aware
### No preparation of bank reconciliation

### No verification and approval of bank recon

### Not using disbursement vouchers
### No document presented.

### Not using disbursement vouchers
### No separate account, still in the account of coop's operation

### No utilization
### Not diminishing (simple).
### Not compliant
### /The cooperative has no educational program or human resource development program and policy for its officers, members, and employees because there is no budget allocated for it due to the cooperative's small income.
### Still looking for an upright federation to join to remit 50% of the CETF allocation.
### existing records on share capital is under review and adjustments
### not included in the CASA

### No trainings conducted during pandemic


### Not yet a member to union or federation

### difficulty to encourage new officer who will assume duties

### no aging made
### No policies formulated

### no FDA license

### info generated by the system is limited

### not aware
### conflict of sched
### not aware

### conflict of sched
### for finalization of the board

### details are not yet finalized by the board
### difficulty to appoint person who are not willing to assume function
### not aware
### to be considered by the board

### not aware
### need funds for operation
### not aware

### not aware
### pandemic restriction

### financial capacity of members
### not aware
### needs input on GAD program

### need input on GAD mainstreaming
### Destroyed by Typhoon Odette


### in practice but no policy

### unaware of the policy
### in practice
### for the members to attend the Christmas Party
### request to re-program the system
### not a member of a federation/union

### not aware
### unaware
### agricultural loans

### None
### Due to pandemic

### No person to make
### Not aware
### No aware
### Most employees are project-based

### On-going
### Due to pandemic
### No form/registry yet.

### No plan prepared.
### Unaware.
### Unaware of the policy.

### The coop has issued share capital certificate to the members but has not yet entered in the Share and Transfer Book.
### The coop is not aware of the remittance of CETF to the federation.
### Not authorized by owner of the building where the coop office is located due to some personal reasons.
### Some members accepted promise to complete the minimum capital requirement but because of pandemic and calamities, they didn’t complete it.
### On process. Completing the information needed in the share capital certificate.
### Overlook of some provisions.
### Overlook the exemptions.
### Un aware of the completeness of the FS.

### With resolutions but not consolidated in CASA policy.

### Office is under renovation.
### On-going gathering members info.
### Didn't appoint GAD committee.
### Composition of GAD Committee already been approved by the GA amendment for submission
### Not yet presented to the general assembly for amendment.
### Not been practiced since its registration with CDA.
### Non-issuance of share capital certificate to members who has fully paid their 20 shares subscription.
### CBU has not been practiced since registration, particularly Article VIII, Section 52 (a).
### No one wants to accept said position from the coop members.
### No provision in the By-laws for Gad Committee. GAD FocGAD Committee is already tackled by the coop to be included part in their amendment.
### No provision in the By-laws for Gad Focal Person. GAD Focal Person is already tackled by the coop to be formed part in their amendment.
### The cooperative is not yet affiliated to federation/union.
### Difficulty in appointing officers for the Mediation and Conciliation, no one from among the members wanted to accept appointment from the board of directors.
### The cooperative has no election rules and guidelines.
### The cooperative is not aware that patronage refund of non-members be computed annually by the coop bookkeeper.
### The cooperative does not keep records of members' application data to be entered into the registry book of members..
### Not aware that liaison officer be bonded.
### Liaison officer handling funds, not bonded.

### No copy of regulations maintained.
### No existing education program and policies for its officers, members and staff.
### The GAD committee is not aware about the mainstreaming and implementation of GAD
### Board of directors is still undecided whom to appoint.

### No GAD Education and Training Program.
### No GAD support systems and services.
### Not using the standard chart of accounts.

### No inventory of unused supplies because supplies purchased is limited or as need arises.
### Not practice by the cooperative

### Mandatory funds was used in the coop operation.
### No DOSRI accounts maintained
### The cooperative is not financially stable to adopt technology innovations and competitiveness and cannot afford and has no budget
### Coop does not maintain dosri accounts

### No beneficiary/ies has applied or waived their rights
### DARAB has not been observed by the beneficiaries concern.
### Newly elected & appointed officers have not undergone training due to the poor internet access in the area; cannot attend onsite because of the pandemic.

### The coop limits the members' subscribed capital up to 15 thousand pesos only.
### Misplaced the Election Rules and Guidelines.
### Only minutes of GA meetings are prepared

### No GAD education and training program.

### waiting for the approved amendments
### not CETF utilization
### Not allocating 50% of the total annual allocation for the Education and Training Fund to the chosen Union/Federation
### remit the amount partially
### already filed application for CPC with NWRB
### Due to lack of information on how to fill-up the book required.

### The cooperative need to ask permission from the building administrator.
### Honorarium is not approved by the General Assembly.

### stand by due to pandemic
### recods for update only membership agreement.
### Due to lack of information or guidelines on granting. such compensation.
### These are members with no PMES yet

### Forms to be updated
### actual practice only
### Documents needed for the amendments are not yet prepared.
### On process. Completing the information needed in the share capital certificate.
### Not properly turned over.

### Some officers do not have time to attend seminar.
### No prepared education programs/plans.
### Incorporating the Gender Equality in the activities of the cooperative but no policy, plans and programs prepared.
### Overlook.
### Fund was used in the operation of the cooperative instead of having borrowing from banks.
### In practice but no written policy prepared.

### Not fully utilized due to some restriction imposed where the programs will be implemented.
### No additional employee of NIA MARIIS to be recruited as member.

### unaware
### To reduce the amount allocated for PR
### Lack of required information from the members.
### Failed to conduct Annual General Assembly Meeting

### Misinformation as to who will conduct the PMES of new members.
### For updating
### still on the process of revising Election Rules and Guidelines.

### busy/ conflict of schedule
### unaware
### On going trainings for Officers

### Training for Officers still on going.
### Audit committee is not conducting regular cash reconciliation.
### Cash reconciliation is practiced by the coop but no written policy.

### Left unattended.
### in practice not written
### all members be regular members.
### statutory funds not restricted

### un aware
### not renewed

### The coop secretary was not able to make Minutes of Annual General Assembly.
### Coop secretary was not able to make the said documents.
### Not aware that it should be renewed every year.
### Aware but limited activites done due to covid restrictions.

### Still updating records
### Not yet oriented with the New Guidelines with CDA.
### EDCOm failed to prepare the GAD Education and Training Program
### on process

### un aware
### not renewed
### only on actual practice but no policy

### on process
### un aware
### not renewed

### on process
### un aware
### not renewed

### Following BSPs ruling
### un aware
### For discussion
### Still on going
### On going crafting

### undecided which federation to choose to remit the accumulated CEFT.
### crafting on going

### No operation last yr 2021.
### No operation year 2021

### Still crafting policy
### Submitted to the bank

### 94.36% utilized.
### The coop is not aware that it is renewable every year.
### Coop is still crafting

### The cooperative had designated a signatory on the disbursement vouchers in the financial records of the coop however, they are not aware that it should be included in the list of CASA..
### The cooperative had designated a signatory on the checks in the financial records of the coop however, they are not aware that it should be included in the list of CASA.
### The cooperative had designated a signatory on the adjusting and correcting entries in the financial records of the coop however, they are not aware that it should be included in the list of CASA.
### Still planning the activites
### still on going
### For remittance to Federation/Union the following year.

### Due to pandemic, order of signage was delayed.
### Lack of knowledge on cooperative.
### Due to lack of time due to admin works.

### Not aware of the provision of Sec. 14, Rule 10 of the Revise IRR of RA No. 9520.
### Due to lack of information.

### Due to lack of time of the Secretary for the coop tasks.
### Lack of information on the issuance.

### Lack of information to the members.
### Due to lack of members

### Lack of members.
### Lack of knowledge of the Election Committee.
### Due to lack of time.

### Officers lack of knowledge on distribution of IOC/PR.
### Lack of time of the acting Secretary due to admin functions.

### Due to lack of budget.
### Due to lack of financial support, no cash available.
### Lack of cash budget.

### No appointed Secretary, the admin staff acted as Secretary.
### Due to lack of knowledge.
### No affiliation yet.
### No data to be recorded because share certificates are not yet issued to members.
### No policy for the issuance of share certificates.
### GAD Committee is not yet provided in the coop by-laws.
### No copy of the MC 2013-02 for coop reference.

### Limited training funds. Limited access to training providers. Most officers are senior citizens. No internet connection.
### The coop secretary has no copy of the MC 2012-16 to be used as reference.
### The coop has no PMES module. The Education Committee need a trainers' training.
### Not available in the bookstore.

### No data to be recorded in the share & transfer book because share certificates are not yet issued to members.
### Limited funds for the education program.

### Affiliation to a Federation needs to be approved by the GA.
### Coop officers have not undergone orientation of the MC 2013-22.
### Amendments is on-process.

### The coop has no other funds & deposits.
### Members are senior citizen & are not computer literate.
### Members pay their loans on the due date.
### Not familiar with the CISA Law. Our coop is too small.
### No affiliations.
### Lack of knowledge of the officers.

### Lack of members.
### Lack of knowledge.
### Lack of financial capabilities.

### The cooperative has no budget for technology innovations.
### Did not practice covering Subscription Agreement on Members' Subscribed Share Capital
### The Cooperative has stopped issuing Share Capital Certificates thus no records/documents/files being presented during Inspection.
### The composition of the officers in the articles of cooperation and bylaws is not amended due to the pandemic.
### the secretary busy
### busy secretary

### the coop still working for the guideline on the releasing of share certificate to members
### need further planning
### old member

### officers not give time to attend
### staff part time only

### part time staff
### no proper distribution and understanding with the officers
### for security reason

### due to crisis in the cavendish industry, the CETF fund was used in the operation of the cooperative
### used in the operation of the cooperative
### staff part time only
### officers limited time to coop

### Only few coop members have trainings.
### Limited access to accredited training providers. Some officers are not interested to attend trainings.
### Utilization were charged to direct expense.
### The coop secretary has no copy of the MC 2012-16 for reference.
### No copy available in the bookstore.
### No training programs formulated.

### Not yet affiliated to a Federation of Coop
### Coop officers need to be oriented with the MC 2013-22

### The coop has no other funds and deposits.
### Social services were charged to direct expense & not to CDF.
### Policy for the utilization of CDF is yet to be formulated by the BODs.
### No copy of the CISA law. Need to study the CISA law.
### No bookkeeper.
### No bookkeeper.
### Officers lack of knowledge.

### No hired bookkeeper

### Audit committee lack of knowledge.
### No bookkeeper.
### no available funds.

### No development plan to increase membership.

### The cooperative is not aware that an amendment is needed when the paid-up capital and deposit has exceeded the authorized share capital.
### We are in the process of finishing the amendments for the ACBL.
### No prepared subscription agreement forms.
### No data to be recorded in the share & transfer book. Share certificates are not yet issued to members.
### Policy for the issuance of the share certificates is yet to be formulated.
### BOD resolution on the creation of the GAD Committee is yet to be formulated.
### No copy of the MC 2013-02 for reference.

### Coop officers are not interested to attend trainings . Limited training funds. Limited access to the accredited training providers.
### Not familiar with Art. 86 of the RA 9520.

### Not familiar with Art. 86 of the Coop Code.
### No copy of the said MC for reference.

### The Education Committee still need technical assistance in the conduct of PMES.

### No Coop Code for sale in the bookstore.
### The coop secretary has no reference.

### Limited training funds.
### Not yet affiliated to a Federation of Coop.

### Need orientation on the MC 2013-22.
### Limited knowledge on the MC 2013-22
### Limited knowledge on MC 2013-22

### Need seminar on the Guidelines on the mainstreaming of GAD.GAD
### Need seminar on the MC 2013-22.

### Policy is yet to be formulated.
### The coop has no other funds & deposit.
### The coop has limited funds for the implementation of the programs.
### No signal in the coop location. Only few are computer literate.
### CISA is not yet applicable to our coop.
### We are not aware of the agreement.
### Not aware of the maintenance of the share and transfer book.
### The management have not reminded the members of the cooperative to follow what is provided in the CBU program of the cooperative.
### No data to be recorded in the share & transfer book. Share certificates are not yet issued to members.
### Policy for the issuance of share certificates is yet to be formulated by the BODs.
### No copy of the C 2013-02 for reference.

### Limited training funds. Limited access to the accredited training provider.
### Amounts of the reserves are too small to be utilized.

### No idea where to get a copy of the coop code.
### Share & tranfers book is yet to be prepared by the secretary.
### Limited training funds. Limited access to technology. like internet connection & signal for the virtual trainings.
### Not yet affiliated to a Federation of Coops.
### Coop officers still need a seminar/orientation on the CDA MC 2013-22.

### Policy for the appointment of GAD focal person is yet to be formulated.
### Policy for GAD programs/activities is yet to be formulated.
### Policy for the GAD support systems & services is yet to be formulated.
### The coop has no other funds & deposits.

### The CDF funds is still very limited.
### The CDF funds is too small to be utilized.
### The coop has very limited funds to be utiilized.

### The coop needs computer training.
### Still waiting for a grant from the government.

### No funds to establish a coop.

### the coop has no share and transfer book
### the coop has non issuance of share capital certificate
### The cooperative is not implementing a capital build-up program in accordance with their by-laws and/or policies
### the coop has no election rules and guideliness
### Some officers has not completed all mandatory trainings in accordance with MC 2015-09
### the coop has no registry of membership
### the coop has no surety bond
### Due to previous' years pandemic, no GAM held.

### no copy of RA 9520
### no Copy of regulations

### no Articles of Cooperation and By-laws
### no Register of members
### no .Books of minutes (General Assembly, Board of Directors and Committee Meetings
### no Share and Transfer Book
27
### The cooperative is non compliant with the 2021 submission of complete mandatroy required reports
### The cooperative does not implements mainstreaming of GAD policy, program and activities
### the coop has no cash monthly reconciliation since the coop has no operation
### the coop has no vision, mission, social goals and core values of the cooperative
### the franchise was not owned by the cooperative

### Due to pandemic and other admin workloads of the Secretary.
### On the process of preparing the certificates for issuance to members.
### no format
### no available training sked

### others are so busy
### lacking data from members

### no book available
### not sufficient income

### not aware
### not yet affiliated to fed/union
### no how

### not funded
### Coop office was damage due to typhoon odette and still in renovation.
### damaged during typhoon odette

### Lack of knowledge of concerned officers.
### Limited capability of members to be GAD Focal Person
### Limited capability of members to become GAD Focal Person

### The cooperative is aware of the provision of Sec. 14. The reason for reducing it to 15% is because the rate of the PR doubled the rate of the ISC, hence, they reduce it to 15% only.
### less income

### Financial difficulties of the cooperative.
### Financial difficulties.

### only membership form was filled out

### Not documented.
### Not documented.
### Officers are unaware of the provision of the by-laws

### unaware
### Share capital certificate not prepared.
### With verbal agreement pertaining to election rules but no written policy prepared.
### On-going gathering of members info.
### Incorporating the Gender Equality in the activities of the cooperative but no policy, plans and programs prepared.
### With board resolutions but not consolidated in a CASA policy.
### Not prepared.
### election move due to pandemic

### appointment for crafting
### for crafting
### policy for crafting

### in practice

### not aware
### chage to expense

### the incharge is not present during the inspection
### no available books

### just in
### under observation. just in
### included in the annual plan


### not practiced
### not yet deposited
### to put additional details
### Office is temporary only

### not aware
### no format
### not funded
### looking for recipient

### within the year
### just stopped reporting

### to purchase safe/vault
### policies for crafting

### for crafting
### the tarp signage was stolen
### no format
### some officers are busy
### approved by the GA to flow back to their respective PUC
### not aware
### no complete data from members

### no avilable books

### as they come only

### Not aware of the provision of the By-laws.
### SF not fully funded.

### due to expensive rental fee
### no format
### no income
### no income yet

### no available book
### no fomat
### no office yet
### on process
### no transaction
### not aware

### not yet crafted due to no operation
### no equity if they undergo into loan

### no office yet
### no format
### no format
### It is difficult to strictly implement our education programs for our officers and members because of the nature of our work responsibilities as teachers and working professionals. The whole weekdays are already taken from us and most of the seminars/
### Lack of training on GAD

### Forgot to create and appoint due to understanding that it is already in our bylaws.
### Due to lack of training on GAD, we have no idea that GAD Focal person is different from the GAD Committee.
### Due to lack of training on GAD
### No idea that this is also included in the CASA.
### No idea that withdrawal transactions is also included to have a CASA.
### We still have no idea that CASA is needed in this transaction.

### No idea about this.
### We have no idea that Statutory funds should be placed in a separate account.
### DOSRI accounts are moniotred but not regularly monitored, we lack proper documentation on our policy.
### monitoring of DOSRI and loans receivalbes are not done regularly due to work load.
### no idea of CISA

### We transferred to a new location where the coop owns the lot and the building. Due to the restrictions last year, we were not able to process our amendments.
### Unaware of the MC on signage.

### Lack of knowledge due to no turn over of responsibilities and function by the previous secretary.
### No proper turn over of responsibilities by the previous secretary which resulted to lack of knowledge by the current secretary.
### Not given proper attention.
### Aware but not given attention

### Aware but not observed.
### Lack of knowledge on the process.

### Aware but we forgot to process its renewal.
### Lack of understanding on GAD implementation

### Lack of knowledge that a GAD Focal person will be appointed aside from the GAD committee members.
### Lack of knowledge about GAD
### Not aware that this is needed.

### Unaware of the process
### Aware but not fully understood by the new officers.
### Aware but it was overlooked
### The coop is not yet a member of any union or federation

### No bank accounts intended for statutory funds
### Funds are being utilized for operations esp. during the pandemic instead of resorting to loans and borrowings
### Lack of know-how in preparation of social development programs
### Lack of technical know-how in the formulation of development plans & programs.
### Lack of funds.

### Deferred ISC/PR are set aside as funding for the modernization programs
### It is already approved before our time.
### Unaware of said policy on tellers bond

### Unaware of this policy
### Unaware that this is necessary in our cash manaement policy.

### Unaware of the policy on cash management
### lack of knowledge on the contents of a social development plan.
### Lack of knowledge in crafting the social development plan.

### Lack of knowledge how to craft a social development plan.
### Heard about this but not given attention.
### lack of funds
### Lack of funds

### We are not aware of the provision of the by-laws.
### Aware but does not give importance and attention.

### Aware but not given importance and attention.
### Not aware of the process.
### Not knowledgeable on the provisions of the by-laws.

### Lack of awareness about GAD

### LAck of knowledge on GAD
### Lack of knowledge on GAD related policies
### Lack of knowledge on GAD

### Not aware of CASA
### Lack of knowledge on CASA

### Unaware about CASA
### Unaware of CASA on Contracts, MOU/MOA,

### Unaware of CASA
### Lack of awarenes on CASA.

### aware but not given attention.
### Not given proper attention due to lack of awareness on the importance of Statutory Fund.
### Not given priority

### Not given priority despite reminders during inspection.
### lack of knowledge on how to fill up the form.

### Lack of time to update the record.
### Not aware of the provisions of the bylaws of the cooperative.
### Lack of knowledge of the issuance of CDA.
### Farmers are not interested to attend trainings.

### not aware
### Unaware of the ruling.

### Interest payments on Share Capital and Patronage Refunds are still collected to be given to members
### Unstable business operations due to the pandemic and insufficient funds to pay 13th-month pay.
### It has not been discussed in the Board meeting about this.
### The cooperative was unable to submit the ATIR due to the late production of the Audited Financial Statements.
### The cooperative is school-based and the school has its own GAD activities, so we also consider it a cooperative activity.
### Due to pandemic
### Share & transfer book to be prepared when the share certificates will be issued to members.
### Policy for the issuance of the share certificates is yet to be formulated by the Board.
### No strict implementation on the provision of the by-laws.
### If the mandatory training requirements be included in the election rules nobody will qualify to become officers because the officers have no trainings.
### Most officers are not interested to attend trainings due to old age & hesitant to travel. Limited training funds & limited access to technology for a virtual training.
### Not familiar with the rules in Art. 86 of RA 9520.
### The coop has no copy of the MC 2012-16 for reference.
### Lack capability to conduct PMES.

### No available copy at the bookstore.
### Not able to secure reference.
### The coop has limited training funds & limited access to technology. No signal & internet connection to access virtual trainings.
### Not yet affiliated to a Federation or Union of Coops. Such affiliation will be presented & approved by the GA.
### Coop officers need to undergo Orientation/Seminar (MC 2013-22)
### The coop has very limited training funds.

### The coop needs technical assistance & guidance.
### The coop maintains only 1 record of sale for both member & non-member patron.
### The coop has no other funds & deposit.
### Accumulated CETF & CDF funds are very limited.

### Accumulated CDF is very limited.
### The CDF will be utilized if the amount is enough.

### The location of the coop has limited signal for an internet connection. The coop is located in a far flung barangay.
### Signage for revision
### Failed to create the forms.

### Misunderstood on what information to include.
### No idea how to create the certificate.

### Scheduled to conduct PMES within Nov. 2022.
### Difficulty in scouting a bookkeeper but still trying our best to find one.
### To develop social goals statement within Nov. 2022.
### Coop secretary not aware.

### No basis of issuance
### Not all members and officers of the cooperative pays CBU despite reminders.
### No election rules and gyidelines formulated by the election committee.

### The coop is on process of making a new signage.
### No subscription agreement form made.

### The share & transfer book is not yet prepared because the share certificates are not yet issued to members.
### Policy for the issuance of the share certificate is yet to formulated by the Board.
### The members want to change the CBU programs stipulated in the coop by-laws.
### GAD Committee is not yet provided in the coop by-laws.

### Amendments to the election rules are yet to be discussed by the committee & BODs.
### Training funds is very limited.
### Not familiar with Art. 86 of the Coop Code.

### The coop as no reference module. The committee needs to undergo TOT.
### The compliance officer forgot to renew the surety bonds.
### The Coop Code is yet to be downloaded, printed.
### The share & transfer book is yet to be prepared.
### The EdComm have not facilitated the implementation & the coop has limited training funds
### The coop officers need to be oriented on the MC 2013-22.
### Need to be oriented with the CDA MC 2013-22

### Need Orientaion/seminar on the MC 2013-22
### No records of sales for non-members.

### The coop has very limited CDF/CETF funds.
### The amount of CDF is too small to utilize.
### Coop staff as limited knowledge on computer.

### Membership application on file, data is incomplete.
### Membership application on file, data is incomplete.

### in practice no JV
### still planning

### Cooperative has no CASA
### The cooperative has no CASA
### The Cooperative has no CASA

### Actual implementation but no written documentation.
### No lending policy

### The cooperative have not commenced its business activity since the time of the registration. We are not aware of the document to be issued and maintained in the office.
### We are not aware that an appointment paper must be issued to the members of the committee.
### We did not give any importance on the mandatory trainings for the officers.
### The Election Committee did not gave time to preparation of the election rules and guidelines policy.
### We did not gave importance to the completion of the mandatory trainings required by the Authority.
### The secretary is not aware of her functions and responsibilities.
### We did not gave importance on the securing of the surety bond.
### We did not secure the RA 9520 book.
### We did not gave importance on the keeping of the CDA regulations inside the office.
### The board does not have a sample format copy of the social development plan.
### The secretary was not aware of her duties and responsibilities.
### The secretary does not maintained the Share and Transfer Book.
### The committee have not performed their duties and responsibilities.
### The committee have not performed its duties and responsibilities.
### We do not have a sample format of the GAD Policy.
### We have not hired a bookkeeper to record the transactions of the cooperative. We have not conducted our business activity.
### The CDF was not used 100% because there was no approved social development plan as the General assembly could not be held due to the pandemic.
### The BODs are currently developing the DOSRI accounts policy and before there was no full-time bookkeeper to prepare for it.
### The BODs are currently developing the DOSRI accounts policy and before there was no full-time bookkeeper to prepare for it.
### Have not attended orientation/seminar on CISA law.

### as teachers, hard time to get schedule
### Officers were not able to meet to appoint members of GAD committee
### as of date of inspecton, failed to operate because no license to operate is issued to the coop
### No business yet
### No GA yet conducted
### NO GA yet
### waiting for cleareance from the LGU
### waitiang for clearance the ce
### No clear election rules and guidelines formulated by the election committee.
### no cash yet
### No education program or resource development program formulated by the education committee officers.
### The cooperative has no affiliation.
### Unaware of the prescribe minimum requirments under MC No, 2017-03.
### failed to consider
### on process of amending


### Has not formulated CASA for Adjusting and Correcting Entries.
### on process
### complied

### failed to craft a policy
### Cash reconciliation is practiced by the coop but no written policy.

### No CTE
### No appointed GAD Committee

### aware of authority but no CASA
### no restriction policy .. on process
### Cannot afford to hire Bookkeeper yet
### Statutory Funds not fully funded

### Lack of member's information

### Due to pandemic
### Misplaced
### Undecided

### Only Boar Resolution
### Ongoing preparation of Share Capital Certificate.

### Due to conflict on the schedule of trainings.
### not implemeted due to pandemic

### on process
### needs more information

### No existing contract with the power plant
### The cooperative stopped deducting for CBU since their DOLE findings,
### The cooperative stopped deducting for the CBU since their DOLE findings, but is willing to comply with the payment of their subscribed capital voluntarily
### The cooperative officers do not know how to make one

### The cooperative is not yet affiliated with any federation or union
### The cooperative officers have no idea on how to mainstream GAD
### Drafted GAD policy, plans & programs.

### The cooperative officers do not know how to do it

### Associate members almost exceeded the Regular Members
### Most of the members are senior citizens

### For registration.
### For submission of the documentary requirements to CDA.
### With community activities but no detailed plan.

### The cooperative newly adopted a policy but not complete and in accordance with A.O 09
### The cooperative has 6 management and secretary having hard time to updated and record the 713 ARBs.
### Newly transferred office building and on going construction.
### Will distribute the net surplus and will be credited to the individual share capital.
### not aware of the template/form
### Busy.
### Due to pandemic
### not aware
### The cooperative is not yet decided what federation/union.

### Not aware
### The cooperative no uniform allocation of CBU mostly only in retention on loans.
### unaware and no proper dissemination of the management
### The composition of the Ethics Commitee is NOT in accordance with the provisions of the law and by-laws
### The composition of the Mediation and Conciliation Commitee is NOT in accordance with the provisions of the law and by-laws
### move due to pandemic

### To be posted
### appointment for crafting
### The cooperative has new office.
### The cooperative transferred to a new office.
### The cooperative secretary has not updated the membership registry.
### not updated the CDA regulations

### the cooperative still reviewing the election rules and guidelines to be adopted by the cooperative
### the cooperative still complying the said mandatory requirements.

### no updated records for the issuance of the share certificate and guidelines.
### Secretary has a multi tasking duties in the cooperative

### grower farmers need more assistance in legal parlance and most of them are not interested to learn.
### Secretary is busy due many task
### for security reason

### no enough funds on trainings
### for security measure of the cooperative

### Unaware of the prescribed format.
### No policy prepared.
### Education and training, and community programs were charged to expense.
### Not yet computed individually.
### Lack of information of members.
### Unaware. Need to benchmark.

### Overlook

### No cash management policy prepared.
### No social development program prepared.

### complied this year
### no budget allocated in the GAD

### no allocation set by the officers
### no updating training of the bokkeepers
### board of directors having no idea on how to have procedure in the replacement of check.
### officers has no idea
### bookkeeper need to familarize the SCA of cooperatives

### The cooperative is newly registered, no form yet.
### No registry yet. And lack of information of some members.

### Unaware of the expiration date.
### On-process formulating vision and mission.
### On-process formulating vision, mission, social goals and core values.
### treasurer has no idea and not usual practice since the coop started.
### utilize in the operation of the cooperative since the banana industry affecting the panama disease

### Lack of template to be followed.
### no policy made by the management

### no approved annual plan and budget on the social development program of the cooperative
### the cooperative is now facing the legal cases need to priorities on its budget
### Secretary is busy with other tasks in the cooperative.

### Due to conflict of time and pandemic.

### the coop has printing services in 2021, but this services is not stipulated on the Art II of Articles of Cooperation
### .
### The amount of total paid up capital is exceed the amount of authorized capital of the cooperative


### Coop have not reviewed and adopted the SCA in the recording of transactions.
### Cooperative have not included in the CASA, policy on the issuance of checks.
### Cooperative have not given importance on the drafting of the Social Development Plan.
### the coop has no provision of GAD Committee in the bylaws
### Not aware that the issuance of checks will be included in the CASA policy.
### GAD Committee was already created but not included in the bylaws of the cooperative
### some officers of the coop did not attend the minimum hours required for mandatory trainings
### the coop has registry of membership but does not contains the basic minimum information as stated in the MC 2012-16
### Net loss for four consecutive years, not aware on the provision of modified allocation and distribution of net surplus
### No utilization reflected in AFS
### using the accumulated % CETF intended for remittance

### to locate the documents.
### for updating the membership registry
### the coop has no surety bond renewal

### the coop has no GAD program, development plan, program and activities
### the coop has no GAD Committee

### the coop has no GAD focal person
### The education committee has not formulated the education program or human resource development program and policies for its officers, members and employees.
### Bank signatories has no approved CASA
### DUE TO PANDEMIC AND COOP IS ON ITS RECOVERY , the board had expected that not all members can join. There was no election conducted.
### no approved CASA ( Check)
### no approved CASA ( withdrawals
### no approved CASA (loans approval)

### no approved CASA ( Adjusting and Correcting Entries)
### no approved CASA ( Adjusting and Correcting Entries)

### No policies on Safe/vault cash management
### No social development programs for community and members
### No garage
### To amend its ACBL

### Not aware
### The Election Committee are just appointed
### Coop is incurred a net loss for 3 consecutive years.
### as of Dec 2021 CDF balance was 417,560.00

### The appointing authority not aware that the chairperson of GAD Committee shall come from the board of directors. Please refer to MC 2013-22.
### Not compliant with SCA
### suffered from net loss


### not yet adopting
### no orientation yet

### Not aware
### No person to do the task

### Due to pandemic
### for posting
### Only printed reports

### On-going
### Not aware

### None
### Not aware
### Not Aware
### Due to pandemic

### Ensure that the Statutory funds are utilized for what it is intended for
### No Retirement Fund set aside in compliance to RA 7641
### No policy made for GAD mainstreaming.

### No appointed GAD Focal person
### No GAD Education and Training program

### Non conpliant with CISA

### only iscpr for 2011 to 2019 were distributed, suffered from net loss for several years
### coop under rehabilitation, suffered from mismanagement

### No person do to the task
### On-going
### Still new coop

### Not aware
### Still new

### not aware
### Not aware
### Due to incorporation of the system
### Due to pandemic

### Due to pregnancy
### Partially funded
### cc
### The share book was recently bought and the secretary was not around to present the record of share capital
### aware but failed to comply
### Coop unaware of the provision of the bylaws

### Coop unaware of provision in bylaws
### Insufficiency of funds

### Coop failed to comply

### Coop unaware of provision

### insufficiency of funds
### he cooperative has social development plan in accordance with the guidelines issued by the Authority.
### Discontinued practice of issuing share certificates

### planning to hold PMES to new members

### discontinued since not being required to be included in the submission of mandatory reports
### share book not turned over

### has not remitted since pandemic
### not yet prioritized

### unaware of monthly reconciliation requirement
### Aware and for compliance
### not practiced

### verbally agreed based on standard practice
### failed to present copy

### Due to multi-tasking activities of the Secretary.

### The GA has not yet approved any affiliation.
### GAD committee has yet to convene due to pandemic.
### Lack of Personnel.

### GAD committee has not able to convene yet.
### GAD Committee has not been convene yet to craft policies and programs.
### Bookkeeper is not fulltime.
### Part time bookkeeper.

### Conflict of time of the board of directors to formulate policies.

### Due to pademic

### Due to pandemic
### Confused on how to make it

### Busy due to pandemic
### On-going
### PMES manual is undergoing revision

### Due to pandemic the office was not able to amend the office address
### members income were affected by pandemic

### Some officers were busy with their work and no time for the scheduled webinars
### not all officers of the coop have undergone the mandatory trainings
### no remittances of CETF due apex organization to federation
### during the time of inspection, the coop has no GAD policy, development plan, program and activities
### Overlooked
### the coop statutory funds was not 100% funded and placed in the separate bank account
### Not funded due to net losses.

### no allocation of probable losses

### the coop has election rules but no mandatory training required as one of the qualification to become an officer of the cooperative
### Some officers were busy with their work

### The coop lacks capital thats why they used the statutory funds in the business operation
### due to pandemic the coop weas not able able to secure surety bond
### Unaware that these regulation should be kept by the coop

### due to pandemic, the coop was not able to prepare education program for implementation
### due to pandemic the coop was not able to prepare GAD policies, programs/activities and budget
### due to pandemic the coop was not able to focus on appointing GAD focal person
### due to pandemic the coop was not able to prepare GAD education and training programs
### due to pandemic, the coop was not able to establish GAD support systems and services
### The coop is unaware that there should be cash accounts reconciliation every month
### The statutory funds if there is nay small amount is utilized in the business operation
### lack of knowledge on formulating policies

### Due to pandemic the coop wa snot able to prepare and implement social development plan
### Due to pandemic the coopp was not able to prepare development plan that incl,udes target increase in membership
### Lack of funds to implement techn ology innovations
### Lack of knowledge on how to implement the system

### Due to pandemic the coop was not able to comply with CISA
### Failure to appoint Credit Committee
### Due to pandemic, the coop was not able to amend its article of cooperation on the address of the cooperative
### Registered as multipurpose but with single line of business only

### No allocation of 25% of preferred shares intended for associate members
### submitted but not included in the BIR registration

### used as additional capital
### charged to local CETF
### not a member of a Federation

### has no CASA
### seed producer

### Composition of Election Committee not in accordance with the coop's By-Laws
### Income is small
### Used in BOD Reso No. 21-27 to ease the difficulty of coops
28
### Overlooked
### CBU implementation is not in accordance with the coop bylaws

### Not been practiced by the cooperative

### GAD Committee has not establish GAD Education and Training Program
### GAD Committee is not aware
### Unaware that there should be susbscription agreements between memebr and the coop
### Due to limited staff to prepare the certificates, no certifcates were issued to members whose subscription has been fully paid
### Due to pandemic and to help the members, the coop deferred the implementyation of the CBU
### Some members declined positions in the cooperative

### Some officers have conflict schedules tahts why they were not able to attend webinars
### Lack of policies and the coop is only on its 2nd year of operation
### Due to pandemic the coop wa sn ot able to prepare education program

### Due to pandemic, the coop was not able to maintream GAD policies, programs activities, budget
### Due to pandemic the coop wa snot able to appoint GAD Focal Person
### Due to pandemic the coop did not establish GAd support systems and services
### perforated
### Unaware
### Stopped due to non conformity
### due to busy schedule.
### per diem were still given to officers to cover the traveling and incidental cost
### No affiliation of federation/union

### Not funded
### unaware
### None
### On-going
### No time to reconcile

### Busy
### Not aware

### Due to pandemic
### Due to pandemic the coop was not able to prepare GAD education and training program
### Unaware that there should be cash reconciliation
### The coop has no idea on how to prepare and implement this
### Lack of knowledge on how to formulate policies

### lack on knowledge on how to formulate policies
### Due to pandemic the coop was not able to prepare social development plan
### Inadequate capital to adopt technology innovations
### Not aware

### No Aging of Loans Receivable prepared

### The cooperative officers did not know how to do it
### They are not yet affiliated with any federation and union
### The cooperative officers are not yet familiar with GAD and it must mainstream GAD in their cooperative
### The cooperative officers are not yet familiar with GAD
### The cooperative has no orientation on GAD yet
### The cooperative officers are still figuring out how to run their cooperative, particularly in this aspect
### Non attendance to mandatory trainings of some officers
### The cooperative officers are still figuring out how to make things work in their cooperative
### The cooperative officers are unaware of the MC
### Associate members was not able to pay the minimum amount of subscription for regular members
### The cooperative officers are employees of LGU hence not all officers are able to attend mandatory trainings
### They were unaware that they must

### They were not aware of the MC
### Lack of Cooperation

### Conflict of schedule of the officer in-charge
### Difficulty in obtaining members information

### Undecided

### already submitted
### just transferred to new office

### has not completed the mandatory trainings

### For employees to have dedication, commitment, and to love the coop.
### amend the rate

### Some members did not provide the required information.

### No remittances
### For preparation of Share Capital Certificates.

### unaware
### OIC was not able to update
### Current accounting system used was not able to capture the records of services to members and non members
### Due to pandemic, no planning conducted.

### The associate members were not aware of the provisions and did not signify intensions to becaome a regular member
### No time to attend mandatory trainings and members declined positions in the coop
### Limited staff to comply the encoding of members information on the registry book
### The copy cannot be located
### The copy was removed from the bulletin board and was not returned
### Due to pandemic, the coop was not able to prepare education plan and for implementation
### no affiliation yet
### Due to pandemic the coop was not able to implement GAD mainstreaming
### The coop is unaware that there should be GAD focal person
### Due to pandemic the coop was not able to prepare GAD education and training program
### Due to pandemic the coop di not establish GAD support systems and services
### Unaware on this matter
### The coop is unaware on this matter

### Lack of knowledge on how to formulate policies
### Due to pandemic the coop was not able to prepare and implement social development plan
### Due to pandemic the coop was not able to prepare development plan which includes increase in membership
### lack of capital to implement technology innovations
### the franchise are owned by the members

### Lack of the required capital to own new units
### No proper orientation

### Due to some members did not provide yet the required info.
### No approved amendments.

### No amendments submitted for registration
### Cannot display signage since its located inside the subdivision
### Officers not aware that authorized share capital has been fully paid by members.
### Coop officer not aware
### Practiced.

### Practiced but not implemented.

### Due to pandemic - no outreach program.
### Ongoing presentation of computation to the BOD.

### practice but not documented

### practice but not documented.

### no forms
### no policy

### Looking a Federation

### small coop
### secretary was not able to update

### pandemic restrictions
### the cooperative has no affiliation to federation or union.
### There is share book but not updated
### members balance on theri subscr7ibed capital were not paid by members
### Unable to recall if there was a GA resolution because its bee a long time and the mgt and o4f4ficers are all new
### Because of lack of capital these funds were utilized

### Unaware that non members are entitled to patronage refund
### members failed to provide the information

### Due to pandemic the no GAM was conducted
### Neglected to renew the surety bond

### Neglected to maintain copy of regulations
### Due to limited staff share and transfer book was not updated
### Because oif inadequatecapital CETF wa sutilized in the business operation

### No affiliations yet
### Due to pandemic the coop was not able to formulate GAD policies
### Unaware that it should be on a monthly basis
### Statutory funds were utilized in the business operation
### Lack of members participation

### Due to pandemic the coop was not able to prepare social devt plan for impl,ementation
### It was hard to recruit new members because what the coop has experienced in the past years
### Lack of capital to implement technology innovations
### Inadequate knowledge/information on CISA

### unaware
### Considered as temporary office and garage

### Undecided

### Not familiar the provision
### un aware
### un aware
### un aware
### Due to busy schedule.

### not able to update the share book due to busy schedule
### Will revised the election policy and will include the provision for the mandatory trainnigs required.
### due to pandemic
### Not updated due to busy schedule

### Expired
### The management was trying hard to remit such contribution but such delay of remittance experienced by the coop due to availability of fund.
### No chosen federation/union
### Unaware
### Dont know how to prepare a bank reconciliation

### Unaware of CASA
### Non availability of fund

### Still giving priorities to the financial external obligation.
### Still giving priority to the external financial obligation
### Failure to prepare Schedule of computation for non-member patron's Patronage refund
### The Secretary is busy in school functions, coop task were lift behind.
### neglected to provide subscription agreement to members
### Due to pandemic the coop decided to deferred the implementation of the CBU
### Members declined the position

### Unwillingness to attend mandatory training
### Statutory funds were utilized to financed the business operation of the coop
### Due to pandemic the coop was not able to prepare education program
### It was utilized as additional capital for the business operation

### Due to pandemic the coop wa snot able to implement GAD mainstreaming
### Members declined positions in the coop
### Insufficient 4knowl,ede7ge on how to p7repare GAD education and 4training program
### Insufficient knowledge on how to establish support systems and services
### Insufficient fund for the salary of the bookkeeper

### Inadequate knowledge on formulating policies
### Due to pandemic, the coop was not able to prepare/impl,ement social development plan
### It is hard to recruit new members

### Franchise were on individual members
### Lack of capital to own the required units

### Members are not interestes
### neglected to provide subscription agreement to members
### Due to pandemic the coop decided to deferred the implementation of the CBU
### Members declined the position
### Unwillingness to attend mandatory training

### Statutory funds were utilized to financed the business operation of the coop

### Due to pandemic the coop was not able to prepare education program
### It was utilized as additional capital for the business operation

### Due to pandemic the coop wa snot able to implement GAD mainstreaming
### Members declined positions in the coop

### Insufficient 4knowl,ede7ge on how to p7repare GAD education and 4training program
### Insufficient knowledge on how to establish support systems and services

### Insufficient fund for the salary of the bookkeeper
### Inadequate knowledge on formulating policies

### Due to pandemic, the coop was not able to prepare/impl,ement social development plan

### Franchise were on individual members

### Members are not interestes
### Misplaced
### The Secretary is busy with school duties.
### The BODs is still contemplating to draft the policy.

### Perforated
### not updated

### Unaware
### due to pandemic
### Expired
### No chosen federation/union affiliated
### Unaware of the policy

### unaware
### Not funded

### Due to lack of available funds.
### There is an ongoing crafting of Strategic Plan of the officers.

### Not able to finalize the Strat Plan for 2021-2025.
### Posting of signage with in the vicinity of the Nowcom Global Services Office should be approved first by the of heads of the company (coop shared office with NowcCom

### Due to very low interest rate provided by the bank and the coop and the GA approved such rate.
### coop not ready for the compliance.
### No education program because the coop has no development plan.
### Unaware of a CASA
### Members signed the initial subscription together with the membership application form.
### For updating of share and transfer book.
### The file was in the possession of the Election Committee
### Unaware to file such document

### Board of Directors have not formulated Social Development Plan for the Cooperative
### The file is in the possession of the Election Committee

### Preparation of amendment documents is on-going.
### Only retain a copy of the share certificates issued.
### The election committee & the BODs to discuss the amendments of the election rules.
### Limited access to accredited training providers. The coop has limited training funds.
### The secretary has no reference. No copy of the MC 2012-16.
### The coop secretary to secure copy of the MC 2012-16 to be used as reference.
### The coop secretary to secure reference.
### On-going compliance of the SSS, PhilHealth & Pag-ibig requirements.

### Not yet affiliated to a Federation of Cooperatives. Propose affiliation is not yet approved by the GA.
### Our coop officers need an Orientation/Seminar on the Guidelines of GAD mainstreaming.
### Need to be familiar with the MC 2013-22.
### Need GAD Orientation.

### Officers need to undergo orientation on the guidelines on GAD mainstreaming.
### No copy of the CISA law.
### Unaware that there should be separate records of members and non-members.
### The coop is planning to acquire another bus.
### Issued share certificate last 2019.

### Non-familiarity of the regulations due to coop is a newly registered cooperative.
### Non-familiarity of the law due to cooperative is a newly registered cooperative.

### Failed to review by-laws and non-familiarity with the law and regulations due to coop is a newly registered cooperative.
### Non-familiarity of the law and regulations due to coop is a newly registered cooperative.
### Coop has no permanent office and temporarily share office in the school's lab.
### Non-familiarity with the law and regulations.
### Non-familiarity of the document and lack of template for reference.
### Non-familiarity of the guidelines due to coop is a newly registered cooperative.

### Failed to review AFS given by the external auditor.
### Non-familiarity of the guidelines.
### Limited coop resources due coop is a newly registered cooperative.

### Non-familiarity of the regulations due to coop is a newly registered cooperative.
### Non-familiarity of the law due to cooperative is a newly registered cooperative.

### Failed to review by-laws and non-familiarity with the law and regulations due to coop is a newly registered cooperative.
### Non-familiarity of the law and regulations due to coop is a newly registered cooperative.
### Coop has no permanent office and temporarily share office in the school's lab.
### Non-familiarity with the law and regulations.

### Non-familiarity of the document and lack of template for reference.
### Non-familiarity of the guidelines due to coop is a newly registered cooperative.
### Failed to review AFS given by the external auditor.

### Non-familiarity of the guidelines.
### Limited coop resources due coop is a newly registered cooperative.

### the subscription of the members were not covered with subscription agreement

### the coop is not implementing a capital build up program

### The BOD number from AOC was 7 and actual BOD members of the cooperative is only 5 members
### the bylaws has no provision in the bylaws
### the coop has no credit committee members

### the coop has no election rules and guidelines presented
### no CDF allocation

### Election committee no copy of the MC 2013-02 as reference.
### Limited statutory funds to be utilized.
### Did not refer to the provision of Art. 86 of RA 9520.
### Did not refer to the rules of specified in Art. 86 of RA 9520.

### The coop is not yet affiliated to a Federation of Coops. Affiliation shall be presented & approved by the General Assembly.
### Coop officers not yet oriented to the guidelines.
### Policy not yet formulated.

### Limited buget.

### Limited funds to be utilized.
### Limited funds.
### the coop has no approved regulatory relief from the authority
### the coop has expired surety bond
### the coop has no copy of the regulations applicable to them
### the coop has no book of minutes
### the coop has no copy of the AFS posted in the coop office
### the coop has no continous education program made
### no CEFT due to apex remittances
### the coop is not compliant to the revised standard charts of accounts for cooperative
### statutory funds is not funded and place inseparate bank accounts
### the coop has no credit policies

### No person willing to do the job
### No action on the previous findings, did not discuss during the GA
### Coop office is under renovation. It was damaged during typhoon Odette.
### damaged by the typhoon odette

### did not have time to work out their amendments

### the cabinet is locked, manager is on leave
### locked cabinet, manage is on leave

### lock cabinet, manager is on leave

### some did not have time to attend trainings
### The cooperative used it for pre-operating expenses
### postponed due to pandemic

### postpone due to pandemic
### officers were extended term until next general assembly

### Coop is still crafting election rules and guidelines.
### manager is on leave
### do not have time to work their amendments

### coop waited for its certification/confirmation of its membership with WMFEDCOwith
### The coop did not formulate policy on it as it never happened in the cooperative
### unaware
### coop not aware
### manager is no leave, locked cabinet

### The officers were not able to present said proposal during the recently concluded GA.
### Failed to comply.
### Failed to secure share book.
### Failed to create share capital certificate format.

### Affected by the pandemic which resulted to low income.
### Other officers will comply as soon as training is available or upon request.
### treasurer is on leave
### Not aware of it.
### Not fully realized the importance of having a bookkeeper of their own.
### no time
### No time
### Have not realized the importance of budgeting.

### no one will apply
### Not carried out especially the cooperative incurred a loss in 2021.
### Not enough fund to purchase modernized vehicles.
### only verbal

### still crafting programs

### Coop is still crafting policies
### The coop is still crafting

### The coop is still crafting
### coop only have promissory note
### Due DOLE restriction.
### Due to DOLE restrictions.

### For study.

### For coordination with the CEA.
### Ongoing searching for a possible affiliation.

### Due to pandemic - No community services.
### Due to pandemic

### Looking for a good insurance
### Busy
### Not in the By-Laws

### Not part of the By-Laws
### Not aware

### Due to pandemic
### Due to pandemic, no operation
### Denied by the GA

### manager is on leave
### verbal only
### verbal
### verbal only
### verbal only

### Treasurer is on leave
### verbal only

### Verbal Only
### Policies formulated does not conform with the existing bylaws of the cooperative
### ongoing preparation of amendments
### The coop has no longer a specific office and the signage was kept.
### Aware and already have plan to issue certificate but to be practiced
### Already have a schedule.

### Ongoing preparation of Amendments
### Aware but was unable to find a bookstore to buy this.
### Was stopped due to pandemic

### Not aware of the guidelines
### was not aware of the deadline

### Not aware of the guidelines.
### already have plan to make it.

### Not yet encountered entering into Contract
### Document was misplaced.

### aware but not yet implemented
### Training requirements for coop officers not included in the election rules and guidelines of the cooperative.
### It was kept in the box.

### Coop officer is out of town and is
### Actual amount of funds re: statutory reserves based on the presented passbook.
### For amendment
### Not familiar in the template
### Recall of old certificates and replace with new ones.
### not aware

### Partially funded
### Already presented to the Board.
### secretary nt able to prepare the share certificates

### No income from previous years since no operation due to pandemic
### Waiting for registration of Albay Coop Union

### Used as working capital
### on process
### Not aware of the rules
### not aware of the guidelines

### Not knowledgeable on this
### Not aware of the important of this.
### Ongoing scheduling of training

### Ongoing processing

### Was misplaced
### Not aware on the importance of this.
### Aware but not yet acted
### Not aware of the Guidelines

### not aware on this
### Not aware on this
### Not aware of this.
### not knowledgeable on this

### un aware
### unaware
### No share and transfer book turned-over from previous officer

### Lack of inormation provided by members
### No basis of total shares per member since no share and transfer book turned-over to officers
### Coop was affected by pandemic and pili trees were destroyed by typhoon
### Busy schedules of officers from different areas and no internet connection
### Not updated by secretary due to incomplete information provided by members
### No share and transfer book turned-over by previous officers

### Coop was affected by pandemic and pili trees were destroyed by typhoon
### for formulation
### on process
### un aware
### due to conflicting schedule

### not able to attend the schedule trainings due to conflicting sched
### not able to attend due to schedule
### inadvertently overrlooked by the bookeeper
### ruined by the typhoon

### no format

### not yet established

### no guide yet
### not aware

### no knowledge
### reconciled directly to the books.

### minimal supplies
### on process of complying the required documents with the bank

### can not afford to own the modern units.
### only BOD resolution that the coop accepts the units from the members.
### not aware
### no format
### flow back to members' PUC

### no property yet
### working on it
### still working

### can not afford
### with policy but not comprehensive

### it was overlooked by the incharge
### not aware

### added to CBU
### informal orientation only

### no space
### not yet affiliated to federation
### working on it
### still working on it

### still working

### no exclusive office space yet

### the coop having no copy of CDA MC regulations in their office
### The secretary so busy to complete the details of ARBs.

### The Secretary was so busy
### Coop on the process of revising its Election Rules and Guidelines
### GAD policies subject for finalization

### coop not aware that it required an approved CASA
### Policy for drafting

### It was overlooked by the management
### for security measure
### no annual plan and budget made by the cooperative
### officers on cash management

### the coop have no approved plan and budget
### The officers no idea on cash management
### some disbursement made was only approved by the BODs.

### no idea on cash management policies
### no idea on cash management policies

### the officers busy on farming crisis on panama disease
### Officers busy on individual farming

### officers not conducted annual assessment on business operation
### on process
### on process
### still on process

### for security measure of the cooperative to non-member
### no specific program indicated in the annual plan and budget

### the officers planning to include on their year end assessment
### officers still process the amendments to include the increase of membership
### To create GAD Committee

### The coop was too much affected by the pandemic.
### Coop is unaware that PF for non-members should set aside in the general fund
### No officer is assigned to update the coop's registry.
### Coop has no affiliation to any Fed/Union
### Some of the SF were used in the coop's operation.
### on process
### unaware
### on process
### unaware
### un aware
### on process
### Articles of Cooperation is for amendment.

### To amend the articles of cooperation and by-laws.
### still working

### mandatory training of officers
### others are busy
### just a little amount only

### can not afford yet
### just affiliated at union of coop in Makilala

### not aware
### just short term

### not included by the external auditor
### the incharge is busy
### on process
### still working
### no format
### for review

### It has been used in the operation.
### For amendment
### No officer was assigned to prepare the registry.
### For amendment

### The coop's documents were flooded in the coop's office
### Written in the record book.

### Do not have enough fund for the operation.
### The articles of cooperation and bylaws is for amendment.

### Not all officers have attended the mandatory training.
### Used in the operation of business.

### aware but not given priority
### aware but not given priority
### Overlooked
29
### Lack of knowledge of what education and training program to conduct
### Waiting for the Provincial Union in the area to be registered with the Authority where the coop intend to remit their CETF.
### Continuous funding
### For discussion

### Waiting for the proposed Provincial union in the area to be registered with the Authority where the coop opted to remits its CETF.

### Minutes of meetings were recorded in the record book.
### The coop signage was already damaged and still to be replaced.
### SF was used in the business operation.
### Not aware of GAD systems and services.

### No CASA

### Coop has no social development plan.
### To put up new signage

### To formulate subscription agreement.
### For formulation of share capital certificate.
### Do not have Election Rules and Guidelines

### The coop is scheduled for mandatory training
### Minutes were recorded in a record book.

### The education committee is not functioning.
### To decide which federation or union to join with.
### No idea on GAD mainstreaming implementation.
### Not aware that there should be a policy.

### No CASA
### The GAD Committee are not functioning.
### The GAD Committee is not functioning.

### No idea on social development plan.
### Planning to esatblish a coop office.

### Not aware of the proper signage.
### No officer is assigned to prepare subscription agreements.

### No officer is assigned to prepare the share and transfer book.
### Did not conduct GA meeting because of the pandemic.

### The Election Committee is not functioning.
### Face to face training and seminars were not allowed during the pandemic.
### No statutory funds

### No coop office.
### The education committee is not functioning.
### Not affiliated with any federation or union.

### GAD officers are inactive
### The GAD committee is not functioning

### Only list of names of members is available
### Unaware to secure a surety bond.
### The exteranal audito is making the coop's financial reports.
### The AFS is on process.

### the coop still process the said amendments
### the coop has a signage but need to re paint again in accordance to the MC 2017-03
### the secretary has many concerns and busy.
### Secretary has many concerns and busy on other task

### Secretary has many task in the cooperative cant attend the main duty as secretary
### Manual of policies need to review by the officers of the cooperative

### coop still on planning of the utilization of said funds
### does not acted regularly

### no strat plan and not included in the annual plan and budget
### coop still looking for affiliation either federation or unions
### coop still on planning and including in the next year annual plan and budget
### still planning
### still on planning

### officers still on process for the review on the manual of policies and its CASA
### No CASA on the financial management
### not aware to do inventory of unused supplies and property and equipments.
### still acted

### need to review the manual policies and its provision made thru GA/ board resolution for compilation of policies and procedures.
### not including in their annual plan and budget
### still working for the utilization of funds

### un aware on the said provision
### on going
### on going
### still process the amendments


### still on going amendment on IOSC/PR on the provision on by laws of the cooperative
### on going printing of files

### not yet utilize for the year from pandemic
### unaware
### security measured
### on going
### unaware
### not yet included in the annual plan and budget

### still working for said CASA
### still working
### Waiting for the proposed Provincial union in the area to be registered with the AUthority where the coop opted to remit their CETF.
### Unable to utilized CDF due to restriction on the project. (water system )
### The coop's secretary is inactive.
### utilized in the business operation
### unaware
### due the crisis on banana industry officers are busy finding solution on panama disease

### unaware
### due the crisis on banana industry officers are busy finding solution on panama disease
### unaware
### For appointment of GAD Committee.
### The coop's election committee is inactive
### Already scheduled for training.

### SF were used in the operation.
### The coop's secretary who should prepare the coop's registry is inactive.
### For compliance of Rule 10.
### For adjustment on the next FS preparation.

### Coop to comply with Rule 10.
### No personnel to make the cash accounts reconciliation.

### For funding of the exact amount for the reserve fund.
### With registry of members but not updated.
### Coop secured bond only for four accountable officers only.
### Share book is with the bookkeeper.
### Coop just affiliated to SAKOP (Union)

### Not yet formulated .

### With signatories on vouchers but no written document or BOD resolution.
### With signatories on withdrawals but no written document or BOD resolution.

### With signatories on loans approval but no written document or BOD resolution.
### Adjusting and Correcting Entries not yet included in the CASA. of the coop.
### With separate bank account for the reserve but not fully funded.
### Members are not cooperative.

### Utilized in the coop's operation.
### BOD meetings are not conducted regularly and there is no planning the coop's social development plan.
### Not aware that there is a need fo membership agreement.
### Not yet included in the policy of the coop.

### Chairperson, Vice-chairperson, Secretary and General Manager are covered with surety bond.
### Posting of signage for approval of the management of Nowcom Global Company.
### Members signed the initial subscription agreement only.
### For compliance of Rule 10

### the secretary is busy
### not aware

### can not afford
### Christmas gift only
### can not afford

### no format
### for the operation

### not yet affiliated to fed.
### done in daily basis (DCPR)

### done thru BOD resolution
### just minimal office supplies


### charged to expense
### With signatories on loans approval but not included on CASA.

### practiced but no written policy.
### it depends on CCDC social development activitivies.
### to be strictly implemented

### not aware
### Not aware of that the ACBL should be amended
### Coop not aware of the provision on ISC/PR.
### For update of the required informationnformations

### For updating of registry book of members.
### Officers not aware of the memorandum circular.

### Not yet tacked by the BODs.
### Coop under negotiation with SAKOP.
### Chairperson on GAD Committee designated as Focal Person.
### For implementation of the coop.
### Lacks orientation on CISA.
### can not afford

### additional capital
### not yet affiliate

### not aware
### practiced but informal preparation
### informal practice


### not aware

### with request letter to CCDO re: conduct of mandatory training
### with request letter to CCDO re: conduct of mandatory training

### Has Election Rules and Guidelines but no mandatory training requirements for the officers
### In the process of issuing share capital certificates
### Newly registered, not aware that donations and grants must be recorded in the books of accounts of the cooperative
### newly registered, will join MCDC Gumaca
### newly registered, not yet aware that they must be a member of a federation/union
### informal practice only
### we're following the bank's policy
### not aware

### will complete all policies needed in the cooperative
### To formulate GAD education and training program.

### needs sample/template
### due to pandemic

### incomplete committee officers
### unaware; yet to prepare

### The coop was not able to conduct Annual General Assembly meeting for the past 2 years for the approval of its amendments of Articles of Cooperation and Bylaws.
### BOD Resolution only



### about to renew
### CTE of the coop was expired not yet renewed.
### no other account intended for SF

### due to pandemic, it was not processed.
### Due to oandemic, proposed amendments to AC/BL registration not attended.
### Due to transfer to new office, signage not yet prepared.

### no policy
### for schedule of training

### our company will not allow to post the signage.
### no format
### Due to pandemic, no operation on van transportation.
### Due to pandemic and no operations


### not aware
### Due to no operation brought by COVID 19.

### for GA approval
### No affiliation.
### Not aware or lack of knowledge.
### no staff to do
### no share certificate issued

### busy employees
### not aware.
### busy employees

### No hired permanent bookkeeper.

### The cooperative was temporarily closed for 2 years due to pandemic and was not issued yet the local road plan
### no operation
### Coop status is still net loss
### busy employees

### finalizing the FS
### finalizing FS

### overlooked
### looking for bookkeeper

### unaware
### will plan
### no bookkeeper
### busy employees

### No available funds due to no operation during pandemic.
### Not aware.

### still on the process of preparing

### coop did not issue share capital certificate since the members' paid-up share capital are already properly recorded and updated
### due to pandemic

### yet to remit its CETF to a federation
### unaware
### The coop did not formulate said policy as it never happened the coop since the inception of the coop
### most transactions/collections are done by means of checks
### yet to prepare GAD Education and Training Program; newly registered coop
### yet to implement GAD mainstreaming; newly registered coop
### unaware that there should be Policies on Cash Management; newly registered coop
### unaware
### still waiting for the route plan and franchise from LTFRB; what was issued by the LTFRB was only Provisional Authority
### Failed to review by-laws.

### Failed to review ACBL and coop is on the process of reviewing its membership.
### Lack of knowledge of the implementation.
### Non-familiarity of the issuance.
### Non-familiarity of the issuance and conflict of schedules of some coop officers.
### Failed to review by-laws and non-familiarity of the law and regulations.
### Incomplete data gathered.
### Non-familiarity of the regulations. Actual practice was made.

### No affiliation with federations/union
### No affiliation with federations/union.

### Non-familiarity of the issuance. Actual practice was made by the coop.
### Non-familiarity of the regulations and the formulation of the document.
### Mislook by the officers.
### Change of document in-charge.

### Gradually provided due to limited resources.
### Lack of knowledge of the documentary compliances.
### Lack of knowledge of the documentary compliances and issuances.

### upon amendment of coop to agrarian reform, the purpose for credit operations is deleted

### not reconciled
### minimal collection on credit operations

### not implemented
### no format
### no fund
### not aware

### overlooked
### not available
### busy
### overlooked
### only PHIC

### can not afford
### per invitation only

### no copy on the regulations / guidelines
### not yet updated

### not updated the records sue busy schedule
### on going
### ongoing preparation amendment
### no format
### not aware
### not specified

### due to COVID
### on process.
### dependent on the invitation

### just the conventional way
### followed the bank's policy

### depending on the need
### AC did not function

### no one works out
### many competitors
### lack of promotion strategy

### due to COVID
### The approval of the declaration of Barangay Magsaysay was only in Municipal level.
### secretary been busy
### still setting for the guidelines of issuance

### 2022 been completed
### misplaced during the transfer office
### overlook of issuance of surety bond

### for security measure
### no set policy for the retirement funds

### unfunded used in the operation
### unfunded
### no policy on financial management made by the officers
### no regular review on financial management by the officers
### no regular review on financial management
### un aware treasurer

### audit committee not functioning
### busy the legal concerns and unfunded
### unfunded
### No members has completed payment on the susbscribed capital
### Due to pandemic, the coop decided to deferred the implementation

### members decline positions in the coop
### Due to pandemic some officers were not abale to attend seminras
### Lack personnel to do the job

### It was utilized for the operation of the coop
### Due to pandemic the coop was not able to conduct ARGAM.
### Due to pandemic the coop was not able to prepare education plan for implementation

### Due to pandemic, the coop was not able to mainstream GAD
### Not yet ammending ACBL.
### Officers are not aware of this provision.

### For preparation.
### Due to pandemic, the coop wa snot able to prepare GAD education and training program
### Due to pandemic, the coop wa snot able to establish GAD support systems and services
### No coop staff to prepare the bank reconciliation
### Forgot to prepare by the officers

### Unaware that the coop must comply with this
### The fund is being used in the operation of the coop
### The cooperative officers were unaware that ALL officers must undergo ALL mandatory trainings, they are only sending their BODs and Manager to attend trainings

### due to pandemic
### The cooperative is utilizing their CDF but not a hundred percent of the accumulated balance
### No forms
### Still looking for in-house mandatory training.

### For fill-up.

### No feedback from the training provider for in-house training.

### Due to pandemic the coop wa snot able to prepare social development plan
### The coop has no development plan

### Insufficient capital to implement technology innovations
### NO franchise has been opend by the concern agency

### no separate deposits
### due to pandemic

### The cooperative officers have not yet completed their mandatory trainings
### The cooperative officers do not know how to do it.

### small coop
### Used in the coop operation
### The cooperative is not yet affiliated with any federation or union, but is willing to comply
### The cooperative officers do not know how to mainstream GAD in their cooperative
### Failed to follow the by-laws due to work schedule.
### Not yet approved due to pandemic

### Continuous funding.
### not yet approved due to pandemic

### The cooperative officers are still unaware that the funds must be placed in a separate account
### not yet presented and approved by GA due to pandemic

### The cooperative has bank signatories but no approved CASA
### no idea that it is required
### For Amendment.

### For fill-up.

### Officers missed to renew surety bond.

### -
### Looking for available members to act as bookkeeper.

### unavailability of officers

### Missed Minutes of the meetings.
### On process.
### The members/officers of the cooperative were hard up since the pandemic outbreak
### The cooperative officers said that there were times where they conducted activities using their community development fund, but it was not in their plan



### Trust Issues
### Undecided
### Misplaced document.
### Preparing Share Certificates.

### For complition of required information.
### Officers missed to put AFS in the principal office.

### Aware, but overlooked
### The cooperative stopped CBU deductions since they had DOLE findings
### The cooperative officers are still incapable of complying with the MC 2013-22 but are willing to under GAD Orientation
### The cooperative officers do not know how to mainstream GAD yet

### There was lack of monitoring of members' shares.

### Aware but overlooked due to some restrictions brought about by the pandemic.
### Some activities for community development were conducted but it was treated at expense and not utilization of CDF, hence no utilization was reported.
### Overlooked
### So many issues tackled last GA meeting

### The secretary has no reference.
### No copy of the MC 2013-02 as reference.
### Most officers are busy with their work as teachers..

### Not familiar with rules under Art. 86 of RA 9520.
### The coop has not allocated patronage refund for non-member patrons.
### The coop has no copy of the MC 2012-16 as reference.
### The secretary has no reference .
### The secretary has list of the share certificates issued to members but not a share & transfer book.
### Training funds of the coop is limited.

### Affiliation to a Federation of Coop is yet to be approved by the GA.
### Coop officers need orientation on the guidelines of GAD mainstreaming.
### Preparation of amendments documents is on-going.
### Documents for amendments is already prepared.

### Preparation of amendment documents is on-going.
### No policy to make separate record of sales.
### The coop has no other funds & deposit. Policy for other funds & deposits is yet to be formulated.
### The coop has limited funds.
### Failed to follow the date specified in the By-laws.

### Officers are still finding time in looking for a federation or union to which they can remit the 50% CETF allocation.
### most members are inactive

### inactive

### overlooked
### for reconciliation, some documents were flashed away by the flood
### On going application with CIC as submitting entity.
### neglected
### inluded in the amendments from 9 to 7 members
### included in the amendments
### ongoing
### unaware
### On going formulation of policy to fund 100% for the statutory.
### On going application to CIC as submitting entity.
### overlooked
### lack of members
### aaa
### no format

### contented
### The signage was removed and was never returned

### Members did not fill out the form
### No members has fully paid the subscribed capital
### Due to pandemic, the coop decide3d to deferred the implementation of capital build up program
### Members declined positions in the cooperative
### Due to pandemic some officers were not able to attend the mandatory training for coop officers
### Due to busy schedules of officers, they neglected to prepare/formulate election rules
### lack of office staff to fill out the registry of members
### It is hard to recruit new members given the present situation
### Due to pandemic, the coop was not able to conduct ARGAM
### Browsing CDA website if there is a need to ch4eck latest CDA MCs
### No member has been fully paid on his subscribed capital
### The AFS was not publ;ished unintentionally
### Due to some reasons submission was delayed

### Due to pandemic the coop was not able to prepare and implement education program
### Due to pandemic, the coop was n%ot able to prepare GAD mainstreaming
### members decline position in the coop

### The coop has no idea of how prepare GAD education and training program
### The coop has no idea of how to establish GAD support system and services
### Unaware that cash must be reconciled monthly
### No staff to do4 the reconciliation procedures

### Do not know how to formulate policies
### Due to pandemic, the coop was not able to prepare social development plan
### With the present situation, it is hard to recruit new members
### Insufficient capital to adopt technology innovations
### There is still moratorium on CPC issuance

### Insfficient capital to own units by the coop4erative
### Office of the coop is newly renovated.

### Due to pandemic the coop was not able to 1conduct ARGAM
### still looking for federation/union

### Due to pandemic
### Damaged by typhoon Odette

### The provision was not included in GA minutes

### Undecided
### Due to pandemic the coop was not able to conduct ARGAM
### SSS and Pag-ibig is on process of payment
### Continuous acceptance of associate members.
### With initial paid up indicated in the Membership application form.

### Was not amended due to pandemic.
### Conflict of schedule of officers.

### To encourage more members to avail loan services from the cooperative.
### With existing registry of membership.

### With partial remittance to CUMC.
### Ongoing orientation of GAD Committee

### With GAD Committee

### No activities due to pandemic.

### has form already but for updating
### Only a small cooperative.

### a
### a
### *
### Members did not fill out the form
### No member has fully paid the subscribed capital

### Due to pandemic, the coop decided to deferred the implementation of CBU
### Members decline position in the coop
### Due to pandemic some officers were not able to attend manda7tory training for coop officers
### Unaware that a general assembly approval is a requirement for granting per diems for coop officers
### No coop staff to fill out the registry book
### Forgot to renew the surety bond
### Due to pandemic the coop was not able to secure a copy of RA 9520
### The coop would just browse the CDA website to look for those regulation
### Lack of office staff to fill out the book

### Due to pandemic the coop was not able to prepare the education program
### Due to pandemic the coop was not able to prepare GAD related programs and activities
### Members declined position in the coop

### Due to pandemic, the coop was not able to prepare activities programs on GAD
### Due to pandemic, the coop was not able to establish GAD support system and services
### Due to pandemic some members did not patronize the services of the coop
### Insufficient knowlwdge to formulate policies
### There is still moratorium on the issuance of CPC
### Lack of capital to own the no of units
### The signange was removed and was never returned

### Due to busy schedule of officers share certificates were not prepared and distributed
### Due to pandemic the coop decided to defer the implementation of CBU
### Due to pandemic somwe officers were not able to comply with the mandatory training which is one of the qualification for officers
### Due to pandemic some officers were not able to comply with the mandatory training which is one of the qualification for officers

### Forgot to published or post the AFS

### The reports were not prepared immediately by the person responsible on preparing them
### Due to pandemic the coop was not able to prepare education plan for implementation
### The coop has no affiliation
### Due to pandemic the coop was not able to prepare and implement GAD maistreaming
### Due to pandemic no GAD education and training program were prepared
### Due to pandemic no GAD support systems and services were established
### THe officers were busy taht they neglected to prepare CASA
### The funds are utilized in the business operation
### Insuffient knowledge to formulate policies

### Due to pandemic the coop was not able to prepare social development 4plan
### With the 7present situation it is hard to recruit new members

### Insufficient capital to adopt technology innovation
### Due to pandemic the coop was not able to comply with CISA
### Failed to make subscription agreement.
### Education Committee is still on the process of formulating education program or human resource development program for officers, members and employees of the cooperative.
30
### GAD Committee is on the process of formulating GAD Education and Training Program.
### GAD comm has no knowledge on how to craft and establish GAD support systems and services.
### The cooperative failed to formulate CASA.

### The GAD Committee failed to formulate GAD support systems and services.
### has not prepared development plan


### Concerned on transportation
### Lacking submission of BIR requirements for registration.

### No idea as to the details of the prescribed minimum requirements provided under MC 2017-03

### Due to pandemic

### Due to internet connectivity
### Undecided
### Not all officers were available during the free trainings conducted by CDA.
### Net Surplus was very minimal (less than 50.00)
### Net Surplus for 2021 was very minimal (50.00).

### Just started the cooperative (April of 2021).

### Coop not yet registered with BIR.

### Not yet a member of any Federation since they just started last April 2021.
### Newly created coop.

### New cooperative.
### New coop.

### No GA during pandemic.
### Most of our officers are farmers and they are not willing to attend trainings because they rather be in the field for their daily needs than to attend training.
### Cannot find the files.

### Cannot find the files.
### amendment for approval of General Assembly
### Temporary receipts were the only proof of members that they have contributed shares to the coop
### not able to attend free virtual trainings conducted by CDA due to no internet connection and no signal on their area
### not able to download RA 9520 due to poor internet connection or no signal at all
### Not funded due to continuous net loss of the coop, and used in business operations
### Some officers are deceased, some are new officers.
### On going update of registry book of members.
### Coordinated with CLIMBS , waiting of email from CLIMBS.
### When it comes to financial, treasurer and manager are in-charged because bookkeeper is not permanent.
### Members are not aware what is stated in the CBU program.
### Consumer store has no business activity due to pandemic. There are customers since classes are held on-line.
### Lack of understanding on what is GAD all about.

### Unaware that the function of GAD focal person is different from the GAD Committee.
### Lack of knowledge about GAD programs and activites.

### Unaware about GAD.

### we will improve what is not provided in the bylaws to avoid conflict.
### The Election Committee failed to specify in the coops election rules and guidelines the mandatory trainings required for coop officers.
### Coop officer cannot attend the mandatory training required due to said officer is based in manila holding a govt. position as ASEC of COA.
### Aware but did not follow the provision of the law to have higher rate of patronage refund.
### Aware but we utilized it as our additional capital for our business operation.
### Unaware that there exixt as surprise cash count.
### Not aware about the content of a development plan.

### Unaware of the content of a development plan.
### Unaware of the process.
### Aware but not followed due to in need of additional working capital.
### Different interpretation of the rules.
### Unaware of CISA.
### The newly appointed coop secretary only inherited said docs from the previous secretary the not updated registry book of members.
### Unaware of the provision of the law since the coop is under a new management.
### We are aware of this but we were not able to have the GA last 2021 to present the plans of amendment for the membeers approval.
### We have no knowledge on what is a subscription agreement.
### No knowledge how to fill up the Share and transfer book.

### Unaware that htere is a need to issue share certificates.
### No proper documentation of election rule practices implemented by the coop.

### Conflict of schedule.
### No election rules and guidelines formulated by the election committee.
### Not all coop officers has undergone the required mandatory trainings.
### Registry of book of members not properly maintained.
### Forgot to renew
### No registry book of members maintained.
### Non maintenance of registry book of members.

### The education committee has not formulated and implemented education program and policies for officers, members and employees.
### No remittance to any federation or union

### GAD committee is not functioning
### because of conflicting schedule
### will be subject for review

### Cooperative has no bookkeeper
### Cooperative has no policy on CASA
### The cooperative has no policy on CASA

### AIC un aware
### management has no internal control management

### management has not internal control guidelines/policies
### no written policies made

### management has no internal control guideline and policies yet
### on going updating but not yet finished

### on going
### still looking for affiliation
### AIC during exit is committed to do it

### used in the business operation yet
### on going
### On process
### still on process

### on going

### still formulating policies and secretary is newly appointed
### still looking to affiliate

### on going
### still on planning to establish GAD mainstreaming and GAD education program
### No CASA yet busy schedule of officers as an government employees
### No CASA yet due busy schedule of officers as an government employees
### Still using in the business operation as capitalization

### busy officers
### not yet met due to busy officers
### on going
### Unaware of the patronage refund computation for non-members.
### Unaware that it is renewable every year.

### Conflict of schedule for other staff to do the bank reconciliation and since the cash custodian has our trust, we are confident with her service.
### Unaware of the requirements.

### Unaware that this is needed and required.
### Unaware of the contents of Cash Management.

### Unaware of the requirements of the coops since we are still learning.
### No idea where to remit and what union/federation to be affiliated with.

### Amendment not submitted to CDA.
### No amendments
### No amendment yet.

### No amendment submitted to CDA.
### The cooperative has no signage.

### No amendments
### No subscription agreement on file
### CBU not implemented.

### Elected officers resigned during their term of office.
### No election rules and guidelines.
### Non compliance to mandatory trainings required undr MC 2015-09.
### No bond for accountable officers et

### No copy of regulations.
### No reports submitted

### No education program formulated by the education committee.
### No cetf remittance

### Coop officers no training on GAD

### Cooprative has no affiliation to any federation or union
### Coop officers no GAD training
### Cooperative officers no GAD training.

### Non compliance to mandatory trainings required under MC 2015-09.
### Bond for accountable officers is expired.

### No remittance and no affiliation to any federation or union.
### The existing officers do not have any idea and unaware of the said form.
### The Cooperative has neglected to maintain the said book and does not have any idea regarding on the format if they will make a customize record on the computer and the information to input.
### The Cooperative only follows the guidelines on the By-laws and unaware that the Coop should create a separate Guidelines that incorporates a policy requiring all officers to comply with the mandatory trainings.
### The Cooperative is still on the process of compliance, last 2021 due to certain restrictions related to pandemic the coop cannot undergo training.
### During Inspection, the inspector asked the Bookkeeper about the adjustments and availment but the latter cannot provide the records/reasons of the adjustments and avilament.
### According to the Cooperative, there has been no distribution of Dividends since year 2016 for the reasons that the Bookkeeper does not have any idea how to compute the ISC and PR.
### During Inspection, the inspector asked the Bookkeeper about the adjustments and availment but the latter cannot provide the records/reasons of the adjustments and availment.
### Since 2016, there had been no dividend distribution for the reasons that the Bookkeeper does not have any idea on the computation of ISC and PR.
### Certain restrictions imposed during pandemic regarding social gatherings.
### The renewal of subscription was being neglected due to restrictions impose during pandemic.
### The Cooperative has neglected to maintain the said book and does not have any idea regarding on the format if they will make a customize record on the computer and the information to input.
### Unaware and neglected
### Not all officers are aware of the mandatory trainings

### Not all officers are aware of the mandatory trainings
### Not able to distribute due to bldg repairs

### No GA conducted due to pandemic
### Not able to condut GA i n 2021
### Removed due to typhoon.

### Some members accepted promise to complete the minimum capital requirement but because of pandemic and calamities, they didn’t complete it.
### Most of the members loss their jobs due to pandemic. Thus, members did not contribute capital to the cooperative.
### Officers who are elected and appointed have the willingness to serve the cooperative.
### The cooperative is looking for it because the cooperative cannot sustain yet its share to the premium contribution.
### Incorporating the gender equality in the activities of the cooperative but no written plans and programs prepared.
### Overlook, unaware with the standard chart of accounts.
### With resolutions but not consolidated in CASA policy prepared.
### With resolutions and verbal agreements but not consolidated in CASA policy prepared.
### With community programs but no social development plan prepared.

### Not fully utilized because it is no plan prepared.
### Most of the prospect applicant loss their jobs due to pandemic. Thus, no share capital to contribute.
### not yet prepare the document
### not yet comply put up signage

### unaware
### not yet complied due to pandemic
### unaware
### Passbook are being updated in lieau of share certificates
### Stall rentals no longer undertaken as the admin took over the canteen operations. Amendment to be approved.
### The in-house training is scheduled this month.

### Not given the priority to update.
### not yet discus

### not all coop member-officers undergone mandatory trainings due to pandemic
### The BOD already approved to provide the statutory benefit of the employee
### Insurance is being paid in lieu of retirement fund

### unaware
### cannot compel associate members to become regular members because most of them are vendors with limited resources
### Not yet discuss
### NO AFS presented during inspection

### no AFS and docs presented during inspection
### Concerned committee not yet formulated the said plan

### Funds were used in the business operation
### No AFS, no records/list of distributed ISC and PR to members
### not been monitored by officers in charge

### not yet conducted due to pandemic
### Some of the BODs and committees does not possess the qualifications provided in the By-laws
### not yet distributed, the BODs will schedule a meeting
### no fulltime bookkeeper to do the bank recon monthly

### no prepared notices
### not yet conducted GAM on the time of conduct of inspection

### Unaware tht those businesses are not included in the purposes.
### Unaware that BIR should be informed.
### The coop was not allowed to put signage in the premises of the company
### This was not discussed by officers and members were not aware of it.
### Lack of manpower to do the recordings

### Lack of manpower to prepare the certificates
### Members decline position in the cooperative
### There are no officers available to prepare election rules and policies

### They will ask previous officers
### the fund were lost during the past years of coop's operation
### The ISC and PR were not computed

### Unaware on the provisions
### Lack of coop staff to prepare and update the registry book
### There was no quorum
### Unaware/Neglected 4to maintain a copy
### Unaware that a copy should be posted in the coop's office

### The coop has no budget for that
### This was utilized in the business operation
### No affiliations
### The coop has plans to hire

### newly elected
### Unaware
### unaware

### no use for dual control

### considered not relevant
### not yet discuss

### not monitor by personnel concern
### not monitor by person concerned
### not yet amended bylaws include GAD Committee

### not yet revising election rules and guidelines
### not all officers completed the mandatory training requirements

### not yet discuss
### not yet discuss
### not yet discuss
### no computation presented

### not presented
### not monitor by the person concern
### not yet discuss with the BOD

### no aging of loans receivables using PAR
### no APLL
### not yet comply with the requrements
### On-process.
### On-going preparation of documents.
### Not timely updated.

### Some officers are not available on the scheduled trainings due to valid personal reasons. Planning for in-house seminar.
### Completing the required info of members.

### not yet discuss with the bod

### not yet remitted the accumuluated 50% CETF due to Fed/union
### not yet discuss with the bod
### not yet remitted the accumuluated 50% CETF due to Fed/union
### Insufficient knowledge on how to formulate policies

### No employee to do that
### Neglected to conduct inventories

### Inadequate knowledge on policy formulation
### Due to pnademic the coop wa snot able to prepare social development plan for implementation
### The coop has n%o development plan

### The income of the coop will be affected
### No staff to prepare this

### No staff to prepare the documentary requirements
### not yet discuss with BOD and GAD Committee
### not yet discuss
### BODs have not yet issued share certificate to members to be recorded in the Share and Transfer book
### negative last year, the coop is not yet capable to give minimum to employees, but with food allowance
### no budget
### BODs have not yet issued share certificate to members to be recorded in the Share and Transfer book
### negative last year, the coop is not yet capable to give minimum to employees, but with food allowance
### no budget
### not yet discuss
### to discuss with the bod
### to be discussed with BOD
### not yet discuss

### to discuss with the bod
### to be discussed with BOD

### Some officers of the coop are not on a regular reporting schedule.
### Based only in the bylaws.

### Overlooked the allocation.

### With existing registry.
### On process of applying possible affiliation to cumc.

### To include in the next BOD meeting.
### Noted.
### on process
### No amendment of ACBL to conform with RA9520
### as of now only 60% have patronize the services of the cooperative
### Capital Build Up not implemented
### some officers has not completed the mandatory trainings
### On process renewal of surety bond.
### For BOD approval.

### overlooked
### The coop already submitted online but the hard copy has not been submitted to the RO yet
### unaware
### no written policy but practicing
### no policy
### no restriction policy
### due to pandemic
### No regular BOD meetings. No minutes of meetings presented
### No activity due to pandemic.

### For Board Action.
### The cooperative is just a micro cooperative.
### Non-compliance with the timely submission of mandatory reports
### Failure to secure CTE

### Lack of template for reference.
### Incomplete information gathered.
### Failed to review by-laws and regulations.

### Non-familiarity of the issuance.
### Credit operation was recorded but the hospital services was not recorded due to no recording mechanisms implemented
### CDF funds was utilized during the pandemic. Outstanding balance is not enough to cover the approved programs of the cooperative.
### No members of GAD Committee
### to be included in the election rules and guidelines/election policy

### to be discuss with BOD
### Coop officers are not aware of the provision in By-laws on CBU program
### Yet to comply

### The coop is yet to formulate human resource development program
### Was not given priority

### Use in the operation
### Verbal only No written policy
### Practice by coop but no dev plan
### Not strictly practice by the coop

### Convenient to deposit in the coop but Non members depositors are encouraged to be member of the coop
### Stopped during the pandemic

### Part of the fund is used in the operation

### Has yet to formulate social dev pla
### not yet conducted GAM
### not monitor by person concern
### will be kept and maintained by person concerned

### AFS not presented during inspection
### Has yet to formulate social development plan
### The employee specifically the manager and the bookkeeper faced difficulties during the registration process. They temporarily stopped the registration but planning to pursue for the employees’ benefit and for the Cooperative.
### Trying to reconsider allotting retirement to for the employees.
### Having a hard time adapting to the transition of the submission of Mandatory Reports. Still on going compliance on the 2021 Officers mandatory Training attended.
### Unaware and no idea that the Cooperative should design a program solely intended for the education of its officers, employees and members.
### The Cooperative has no idea which secondary cooperative will they affiliate and to remit their CETF Apex.
### No idea regarding on the crafting of policy, plan and activities
### No idea in the preparation of the Program needs to undergo orientation and Training.
### Only as the needs arises.
### No idea how to prepare Bank Reconciliation.
### No Bank Reconciliation Reports prepared then no means of verification of reconciling items.
### They have been doing the inventory for the past years but was not continue from then until year 2021.
### Still on the process of looking for a strategy how to obligate the appropriate persons to liquidate the said amount.
### Still on the process of complying all the requirements of the Bank.
### No idea what is DOSRI all about.

### Unaware and no idea
### No knowledge and idea of the guidelines

### No knowledge needs to undergo orientation about this.
### Unable to assess the Plan versus the actual

### Planning to venture in the future.
### The bookkeeper has no idea on the computation.
### Still on process

### Amendment on its ACBL is not yet done due to the pandemic but has already been approved by the GA..
### Amendment on its ACBL is not yet done due to the pandemic but has already been approved by the GA.
### The cooperative BOD has not yet appointed a GAD focal person so there's no one responsible for making plans & programs on GAD.
### No hired employee to do the recording.
### The coop has already bought the SA form from the CDA but has not yet distributed it to members; only the chair has paid his Subscribed capital.
### The coop has already bought STB form from the CDA but the coop has not yet distributed Share Capital Certificates to members since only the chair has paid the SC.
### The BOD has not yet appointed the members of this committee yet.
### coop officers agreed to comply as soon as this pandemic ends.

### the coop is asking for a technical assistance regarding this.

### The cooperative is reconciling all cash accounts annually and not on a monthly basis. .
### very minimal fund allocated for the community.
### Specific provision was overlooked.

### Some officers were not able to comply due to conflict of schedules.
### Conflict of schedules and unavailability of officers.

### Awaiting for the maturity of additional funding of reserves
### Officers have conflicting schedules with their workloads
### Limited community development activities due to some restrictions brought about by pandemic
### on going
### un aware on the sample format
### on going
### on going
### No forms
### No provided
### cannot comply with the requirements of the BIR
### all are regular members at present

### unaware
### Not included in policy formulation

### concern officers forgot to update
### CTE expires

### still looking
### About to open new account

### micro coop
### unaware
### no affiliations
### coop find the straight line method more convenient

### unaware

### The coop forgot to include this provisions in the items to be amended when they applied last December 2021.
### No GA conducted to present amendments for approval


### to be discussed with the BOD
### Aware but did not implement

### Aware but did not prepare due to limited staff
### Aware but di not implement
### The coop availked regulatory relief on the conduct of ARGAM

### Aware but was not able to renew the surety bond
### For inclusion on the next year's budget
### The BOD has not crafted policy on check, for consideration on BOD meetings
### There coop has not yet entered into contracts, MOU/MOA
### Unaware on the schedule of inventory

### Aware but but did not implement
### The coop did not focus on crafting policies on cash management
### Due to pandemic the coop was not able to comply

### The coop availed the regulatory relief on the conduct of ARGAM
### Actual practice but no written policy

### No proper turnover of operation and mangement to the new officers (change of management)

### The cooperative officers were not to include in the actual plan and budget, but it was in the draft
### GAD mainstreaming was tackled during the BOD meeting, and was included in the draft, but was neglected to include in the final annual plan
### overlooked
### The cooperative officers were unaware
### Aware but neglected to renew surety bond

### Aware but did not comply due to some reasons
### Due to pandemic, the coop was not able to focus on GAD activities and documents
### aware but did not implement
### Due to pandemic the coop wa snot able to prepare social development plan
### The officers needs additional training on GAD
### unaware
### unaware
### The cooperative officers were unaware

### Due to covid 19 pandemic. With approved GA Reso April 19, 2019.
### No corresponding amount were given when the equipments were received
### unaware
### no funds
### not yet discus with the BOD

### to be discuss with the BOD
### will discuss with the BOD


### Lack of information/officers are unaware to issue share capital certificates

### Members forgot that elected official cannot serve as officer of a cooperative
### coop provide informed the said MC 2022-25 & MC 2022-24

### on going


### The BOD opted to adopt the maximum allocation of 10% in the CEFT per RA 9520.
### Previous BOD deferred the decision to identify the affiliations to a secondary coop.
### Ongoing coordination with CIC.

### validated by Z Perez, July 2022 ARGAM 2/3 pending
### on going
### need more time for the implementation and need policy before the releasing
### others
### xxx
### unaware on the MC 2022-24/ MC2022-25
### for review BODs

### xxx
### Lack of coordination with the assigned staff for the hardcopy to be filed regularly.
### The officers and members are willing to comply but always it will be a conflict of schedule since all are employee of the Municipality.
### Schedule of trainings are always in conflict with our working schedule.t of our working schedule.
### The officers cannot comply because of pandemic but this provision has already been approved by the GA.
### Amendment on its BL is not yet done due to the pandemic.

### No distribution of ISCPR since pandemic.
### No available FS yet during the time of inspection.
### Due to mobility during this time of pandemic.

### Requesting for technical assistance on the preparation of its development plan.
### The cooperative has not yet prepared any budget.
### The cooperative is maintaining only one bank account.

### The BOD has not prepared an annual development plan.
### Balikan sa ni siya

### No Subscription Agreement made and implemented
### the coop has no Share and Transfer Book

### the coop do not issue share capital certificate
### the coop do not implement a capital build up program
### the coop has o written election rules and guidelines
### For improvement.

### the coop allocation for optional and CDF were not in accordance with the bylaws
### the coop has registry of membership but does not contain the required minimum information as per memo circular
### the surety bond of the coop was already expired

### the coop has no copy of RA 9520
### the coop has no copy of regulations

### the coop has no remittances of CETF due to apex
### the GAD Committee has no Policy, Plan, activities

### the total amount of statutory fund has no separate bank accounts
### the coop has no social development plan

### the cooperative accept members paying less than the required minimum paid up share capital as per bylaws
### The coop only remitted the said amount.

### No restrictions policy implement.
### no PMES conducted to the new members of the cooperative

### The coop was re-organized due to internal conflict, they changed address for practicality.
### The cooperatives was re organized and the new set of officers and staff are not aware.
### The coop was re-organized due to internal conflict newly elected election committee are still learning.
### The officers are newly elected/appointed and just depended on the CEA with regards to the allocation of statutory fund.
### Coop has just transferred to their coop address.

### Has existing registry of membership.
### With GAD committee
### The coop was re-organized due to internal conflict. The coop was still on the process of rehabilitating the coop.
### The coop was re-organized due to internal conflict. The secretary was newly appointed.
### The coop was re-organized due to internal conflict. The Education Committee was newly appointed and still learning the cooperative processes.
### Need approval from the management

### Misplaced
### Undecided

### Not familiar with the provision / Practiced but not documented

### Not given enough attention
### Unaware of the IRR, Policy and Issuances.
### Not implemented to all members

### Unaware
### Conflict of TIme.

### No yet done
### Unaware
### Not given enough time and attention.
### Putting up of signage was overlooked by officers

### Officers has yet
### For revision
### Not renewed

### Not given enough attention
### Not given attention.

### Only 30% patronizes the Coop products and services
### Not given enough attention.

### Not accomplish due to pandemic
### On going compliance
### An difference of Php 471,081
### Not given attention/priority.

### The personnel in charge is on leave
### no CTE
### not priority by officers
### no affiliation
### Has yet to mainstream GAD

### Has yet to formulate policy
### No restriction policy formulated and implemented

### On going
### has programs but no development plan
### Has previously posted coop signage at gate of the office.
### To check other cooperative documents on file.
31

### Appointed GAD committee withdraw their membership from the cooperative.
### Limited number of staff of the cooperative.

### not monitor by person concern

### to discuss with the Elec Comm
### not all officers undergo mandatory training reqts for coop officres
### to be discuss with bod and the educ comm
### to discuss
### not yet discuss

### not yet remits CETF
### not yet discuss with BOD and the GAD Comm
### to discuss with the BOD
### to discuss with audit comm and the BOD
### to discuss with the Audit Comm and the BOD

### to disxucc

### to be discuss with the Cred Comm
### to be discuss with the BOD and Cred Comm
### NO DOSRI
### not yet discuss

### will discuss
### to discuss with BOD and Educ Comm
### not yet discuss

### waiting for the national and local funds
### Incomplete Mandatory Training of officers

### Has yet to formulate human resource development program
### no affiliation
### Has yet to implement mainstreaming of GAD
### Incomplete Mandatory Training of officers

### Has yet to formulate human resource development program
### no affiliation
### Has yet to implement mainstreaming of GAD

### Has yet tp formulate policy
### On going
### not yet discuss

### to discuss
### not yet comply

### Overlooked by officers
### social development planHas programs but no d
### Place to be rented is not yet available

### Has No physical office space
### Yet to formulate
### Cannot attend online because of net connection

### Incomplete Mandatory Trainings of officers
### Has yet to formulate Human Resource Develoment Program

### No affiliation

### Has yet to formulate policy
### On going
### Has programs but no social development plan
### Not aware of the provision in the Bylaws on CBU program
### Not fully aware that coops are not allowed to accept deposit from non members
### Diculty iin accesing the system because of poor internet connection
### Has no CTE
### Officers are not aware of the need to have education program
### Has yet to affiliate
### not yet prepare amendment docs

### some coop officers not yet attended/completed mandatory training reqts for coop officers
### to discuss with the BOD and the Educ Comm
### to discuss
### not yet discuss with the BOD and Educ Comm
### not yet discuss
### not yet discuss with BOD and the Educ Comm
### no plan yet
### will discuss

### not yet set target increase in membership
### not yet adopt computerized accounting system
### not prepares aging of loans receivables

### not yet provides APLL
### overlooked for the schedule of renewal.
### Unaware of the provision of the by-laws and their functions.
### Lacks implementation of the plan.

### Availability of time hinders the implementation.

### Not given priority due to our workload
### Not given priority due to workload
### Lack of time due to the nature of our work in the office.
### Unaware that htere is a need for a policy on check related transactions.
### Implemented but no written policy on CASA
### Implemented in actual but without written CASA
### Unaware of this policy.

### This is practices long time ago and unaware of this kind of computation.
### Unaware that this is mandatory.

### Ongoing printing of tarpulin for signage
### does not how to fill up the form, as well as the computation
### Was not aware of their capital build up program that is in their Bylaws
### having a hard time completing the requirements of the BIR like TIN of the members
### no time to make a Development Plan
### no time to make
### Office of the cooperative affected by the road widening

### no time to went to bank
### Members are not contributing capital.

### Officers are not regulary conducting meetings

### For future plans of the cooperative.
### No time
### cannot be quorum due to all are busy
### all members are regular
### for compliant

### New coop

### the minimum share capital subscription is too big for the cooperative prospect members
### These are members who failed to undergo PMES
### Associate members are those who failed to undergo PMES
### No other member willing to be an officer

### Only small amount is for distribution
### documents are kept already, office will be demolished soon due to road widening
### documents are kept, office will soon be demolished due to road widening
### on the process of submission
### compliance officer failed to comply

### expires not renewed.
### no time to attend

### No time to attend
### low salary with lots of work to do

### no time to make
### documents already kept, office will soon be demolished due to road widening
### due to pandemic
### new building was renovated
### though the coop incurred net loss, they still give per diems to the BODs and Officers because they are still doing their duties accordingly and they deserve a per diem/honorarium
### charged to expenses
### the cooperative incurred losses for the last 3 years, thus statutory funds were not fully funded
### No time to discuss it with the board
### looking a federation


### Due to pandemic

### Due to government restriction

### Undecided
### Not familiar with the provision / Only verbal agreement

### no policy
### For amendment.

### For posting of signage in new principal office.
### Not aware on how to fillup the registry book.

### For updating to the bank.
### Not aware of CASA.
### ot aware of CASA.
### Increase subscription of regular members prompted the increase in its capital subscription.
### Unaware that additional susbscription must be provided to members

### members decline positions in the cooperative
### Aware but did not implement because officers are too busy and no time to attend seminars
### They just browse CDA website for the copy of regulations
### Unaware that a copy of AFS must be posted
### The coop has no idea on GAD support system and services
### Unaware on this process

### The BOD has no discussions on this
### Regular members continuously increases their share capital thus prompted the increase of the cooperative share capital subscription.
### Officers wanted to have a face to face training also because pandemic.
### Plan increase in membership were not achieve because of pandemic.

### For amendment.

### Conflict of sched of officers.
### No copy of RA9520.

### No copy of IRR.
### Not available.
### unaware of TIMTA Form.

### Unaware of CASA.
### NOt familiar with coop office of Dasma.

### Waiting for the installation of new system. Hopefully next year the diminishing rate in computing loan interest will be applied.
### Unaware that every time a member has additional subscription to the coop he/she must fill out subscription agreement
### The coop is maintaining a soft copy
### The coop availed the regulatory relief on the conduct of ARGAM
### Due to pandemic, the coop was not able to prepare education program
### Due to pandemic, the coop did not focus more on GAD documentations and activities

### Actual practice but did not prepare CASA
### Unaware on the schedule of inventories

### The coop has no product/services that would cater to the needs of the members who are not availing the present product/services of the coop
### Aware but was not able to include in the development plan

### Due to pandemic the coop was not able to prepare the documents needed
### Waiting for the completion of their newly acquired system.

### Members are not contributing capital to the cooperative.
### There is a undistributed iscpr from previous yr.

### No Registry book.
### No S&T book.
### For completion of reports.
### Not familiar with the form.
### Looking for qualified bookkeeper.

### c/o Auditor.
### Future plan of the cooperative.


### No S&T book.


### c/o Auditor.


### No S&T book.

### c/o Auditor.

### included in loan policies
### used for operations

### lacking documents for filing of Amendments
### busy with work load

### no time to update
### Coop is not aware of their capital build up program being indicated with their bylaws
### Not active Election Committee

### the in charge is busy
### It was not included from old template of AC and the last amendment of coop was on 2012.

### Not familiar on this
### already have a schedule for training

### Was misinterpreted the rules
### Preparing for renewal
### Was not aware of the rules.
### Not knowledgeable on this guidelines.

### Not aware of this rule.

### not aware on this.

### not knowledgeable on the importance on this.
### not aware on this guideline.
### in charge is busy


### in charge is busy
### Amendment documents are yet to be prepared.
### Preparation on amendment documents is on-going.

### Share capital certificates are not yet issued to members.
### Policy on the issuance of share capital certificates is yet to be formulated.
### Amendment docs are yet to be prepared.

### No separate record for the patronage of non-members.
### No funds allocated for the PR of the non-member patron.

### No copy of the CDA MC 2012-16 to be used as reference.
### No copy of the MC to be used as reference.
### No data to record. Share certificates not yet issued to members.
### Policy is yet to be formulated.

### Affiliation to a Federation is yet to be approved by the GA.
### Coop officers need Orientation the guidelines of GAD Mainstreaming.
### Amendments docs are yet to be prepared.

### Only few transactions with non-members.
### No copy of the CISA Law.

### Members are not contributing capital.
### ISCPR for distribution.
### Officers are not regularly conducting meetings.

### not yet complied, will discuss with the BOD
### not yet discuss
### not yet discuss

### not yet discuss
### not yet discuss

### For amendment.
### Members are not willing to hold position.

### NO meetings conducted.

### On process.
### for future plans
### Due to the pandemic, the office address could not be amended.
### Computed but not paid due to pandemic
### Coop was re-organized due to internal conflict. Newly elected/appointed officers are yet to formulate Annual Plan and Budget.
### Not aware that statutory fund should be placed separately in a restricted bank account.
### The cooperative was re-organized due to internal conflict. Newly elected BOD is yet to formulate coop's plan and policies.
### Statutory funds are not 100% funded or placed in separate or restricted bank accounts/investments as they are used to pay for the withdrawal of share capital by members.
### No General Assembly conducted by the cooperative.
### No general assembly conducted by the cooperative.
### No general assembly conducted by the cooperative.
### Not given importance by the cooperative.

### the subscription of the members were not covered with subscription agreement

### not all officers of the coop have undergone the mandatory trainings
### the coop is not compliant of the 2021 mandatory reports

### the coop has VMGO
### the coop has no Certificate of Public Convenience (CPC) from National Water Resource Board.
### The coop secretary does not maintain application for membership.
### We did not gave importance on the implementation of the subscription agreement document.
### Already has format of signage for printing
### Re-commencement of business only started August of this year. Will comply with the requirements ASAP
### Re-commencement of business only started August of this year. Will comply with the requirements ASAP.
### For the past years, the cooperative has been changing its secretary.
### We have not issued any certificate of share capital because members have not fully paid their subscription.
### due to pandemic no amendment made.
### due to pandemic no amendment done.

### no subscription agreement provided

### difficulty in changing of name from various regulatory agencies
### under construction
### new building was built
### new officers

### on-going
### Members have not performing their duties and obligations.
### no trainings especially during pandemic time

### due to pandemic the officers forgot to updates
### Re-commencement of business operation started only August of this year. According to them, they Will comply with the requirements ASAP.
### Re-commencement of business operation started only August of this year. According to them, they will comply with the requirements ASAP.
### expires CTE

### Federation in the area is inactive.
### no amendment done during pandemic
### The coop officers not aware of the provision of CBU in their bylaws.
### Coop offivcers not fully aware.

### The coop officers not aware of the common bond of membership.
### not adopting
### Re-commencement of business operation started only August of this year. According to them, they will comply with the requirements ASAP.
### No approved Franchise. Application was denied by the SB-LGU. They are trying to seek legal opinion on the denial of grant of franchise, particularly from CDA.
### Amend Business undertakings.

### t to comply
### no enough time to update
### forgot to include in the policy
### no time to attend

### The cooperative has no election rules and guidelines . Manner of election is not in accordance with the coop bylaws.
### Aware but di not impelement

### Unaware on this ruling.
### Unaware that there should be policy on check replacement

### For discussion of the BOD and for approval of the GA
### The officers not aware of the provision of the bylaws Article VIII Section 1(a).
### Forgot to remit to Federation (Funos).
### No experience and first to hear about policy/procedure for replacement of outstanding/stale/lost checks.
### Aware but did not implemented
### Availed regulatory relief in the conduct of ARGAM

### Unaware that CASA is needed in adjustinga nd correcting entries

### Actual practice but without written policies
### Aware but did not implement. The officers were confused on the status of the other BOD
### Aware but did not implement. The officers were confused on the status of the other BOD
### Officers not aware, not reviewing their coop bylaws.
### Unaware that CASA is needed for the adjusting and correcting entries
### deducted to general fund
### not included in the policy

### Lack of information regarding what policy to make.
### Lack of information as to what policy to make.

### no policy
### Bookkeeper not aware.

### The BODs are not aware that the officers' allowance must be subject to the approval of the general assembly.
### The cooperative has no application for membership on file.

### No experience having a contract, MOU/MOA with other entities.
### not included in the GA agenda
### not included in the agenda of GA

### No record on PR of non members.
### Lack of information as to what other policies to make.

### not monitored
### Lack of information as to what other policies to make.
### not updated

### Aware but did not prepare
### Aware but did not implement due to pandemic
### Unaware that a policy must be in placed for check replacement

### actual practice but without written policies

### Officers has not discussed this topic
### The new set of officers is not aware of placing sufficient bonds for responsible officials.
### The cooperative has no educational program or human resource development program and policy for its officers, members, and employees because there is no budget allocated for it due to the cooperative's small income.
### No written only verbal policy.
### No copy of RA 9520.
### The cooperative has not downloaded copy of regulations from CDA website.
### The cooperative has not identified federation or union of their choice.
### GAD Committee is not functional.

### Not practiced by the cooperative.
### Not practiced by the cooperative.
### Bookkeeper not aware where to place the donated amount.

### Coop will provide allowance for probable losses on loans.
### Election rules and guidelines to ebe updated
### Very minimal per diem
### Don't know much about CICA or CIC.

### Such recording is customary.
### Small CDF only

### on the process of computing
### not practiced

### Aware but price of the signage quotation is too expensive.
### Building is already dilapidated and it needs big amount for its repair.
### Forget to formulate an agreement
### Have a policy but did not implement it

### Scheduled the trainings for mandatory training on December 2022
### Not member yet of any Federation/Union

### To follow the SCA
### Have other schedules
### Waiting for the COC for opening an account

### Will formulate plan
### Managemnt are senior citizen already

### 3% LENDING , 2% SERVICE FEE
### The BOD has not formulated an agreement yet

### The sec has no time to update
### Did not know the importance of issuance of share certificates

### Not formulated a subscription agreement
### Not know the importance of share certificate issuance
### To be included in the election policy

### The officers have no common time yet for the training scheduled
### They put back to the share

### No time for recording
### No separate records for non-member consumers.
### No time for upadating
### Due to covid reason

### Have resolution that they will conduct next year
### To be renewed
### Micro-coop
### Not member yet of federation/union
### They have different scheduled

### Busy to records for non-members
### Not 100% funded

### No target for increase membership increase
### Need to study how to used technology in the business

### The officers are hesitant to amend their bylaws and articles due to fear of the amount of registration expenses.
### Officers are not aware about the provision of their articles of cooperation and bylaws in the acceptance of membership.
### failed to register change of address

### failed to record/recornize share capital subscriptions

### stopped since pandemic
### not practiced
### hold overs due to no election
### failed to present

### gradual attendance
### unaware of
### allocated all to reserve fund
### failed to conduct since onset of pandemic

### seraching for one
### used to maintain separate records but discontinued


### practiced to accomodate borrowings of members and earn interest but returns the amount utilized at the end of the year
### temporarily holding office in the schools extension services office


### We have not issued any oath of offices to the elected officers.
### We have not issued any appointment papers to the committee.
### We are in the process of letting the officers and appointees comply the mandatory trainings.
### The Election Committee does know how to draft the election rules and guidelines.

### We have not bought the book yet.
### seraching for one
### We did not gave importance to the renewal of the surety bond.
### planning to transfer to another location
### not practiced
### due to pandemic restrictions and inactivity of members

### unstable operation
### new set of officers are not aware.

### Unaware and we are new set of officers, there is no briefing done.
### Unawae of the assignment of shares.

### Unaware of the requirements.
### Officers not willing to give their time to attend the training.
### Additional capital in the business operation.
### Unaware how it will be computed separately.
### Application forms were not reviewed as to completeness of information upon submission of the members.
### We forgot the expiration date.
### Unaware that it is to be filed and compiled.

### Unaware how to make policies.
### used in the business operation.
### Unaware of GAD

### No idea about focal person
### Unaware about GAD
### Practice but no written poicy, only verbally agreed
### Unaware that it would be recorded separately

### netloss
### Lack of kowledge on DOSRI
### Lack knowledge on cash management policies

### Due to pandemic
### planned to but halted due to some reasons

### no office space as of the moment
### not practiced

### no share book
### Decided not to distribute due to insufficiency of fund

### no office space
### utilized in operation
### No budget for the securing of the copy of RA 9520.

### We did not gave importance on keeping the regulations of the CDA for reference.
### We did not gave importance on the maintenance of the registry of membership.
### We forgot to
### We have not given importance the maintenance of the Share and Transfer Book.
### We cannot afford to comply the remittance of the mandatory contributions .
### We cannot afford to implement the minimum wage for hired personnel. Financial problems are being encountered.
### We are on the process of submitting the reports of the previous year.
### We don't have a sample format of the education and training program.
### We don't have a sample format of the GAD Plan. We cannot do it without the sample format of the policy.
### People are not interested to join the cooperative due to its financial status.
### Financial problems are being encountered.

### No idea on how to make a social development plan.
### The board cannot appoint members of the GAD Committee because some members don't want to accept the responsibility.
### No one wants to accept GAD responsibilities.
### We don't have a sample format of the GAD training program.

### We will need a sample format of the GAD Plan and Policy.
### The practice of preparing bank reconciliation statements was not implemented.
### We have not implemented the preparation of the bank reconciliation statement.
### We have not implemented the bank reconciliation statement monthly preparation.

### We overlooked this kind of requirement by the BIR.

### Some members have forgotten their duties and responsibilities to patronize the products of the cooperative.
### Statutory funds are being used in the operations of the business. We have financial problems.
### newly registered thus not aware of the MC
### newly registered thus not aware of the membership and subscription agreement
### newly registered thus not aware of the share and transfer book

### membership registry
### newly registered coop thus unaware on the internal control policies like cash reconciliation
### unaware, newly registered
### aware of the share and transfer book but has no employee to implement
### officers are busy in their farm, thus cant attend mandatory trainings
### officers are busy in their farm, thus has not attended the mandatory trainings
### no funds due to net loss incurred
### no allocation due to net loss

### aware but the Secretary is not capable to maintain
### no additional members
### aware but the Secretary is not capable to secure and file
### aware but not capable to to file
### aware but not capable

### no capable officers to maintain and file
### no CASA
### members only
### conducted as to the date specified in the regulatory relief

### Unaware of the prescribe minimum requirments under MC No. 2017-03.
### The cooperative is on the process of amending their Articles of Cooperation and By-Laws.
### The cooperative already requested for in-house training to complete the required trainings under MC No. 2015-09.
### The cooperative is unaware that replacement of outstanding/stale/lost checks should have a written policy/procedure.
### The cooperative is not aware to have approved CASA reflecting bank signatories.
### Coop is not aware that there should be a written CASA for the disbursement vouchers.
### Coop is not aware that withdrawals should be included in CASA
### Coop is not aware that there should be a written CASA for Contracts, MOU/MOA
### The cooperative is unaware that cash management with regard to safe/vault should have a written policy.
### The cooperative is unaware cash management with regard to dual control should have a written policy.
### The cooperative have actual practice of monitoring of cash but no policy.
### The cooperative is not aware that cash management with regard to safe/vault should have a written policy.
### The cooperative is not aware that cash management with regard to dual control should have a written policy.
### The cooperative is on the process of amending the By-laws of the cooperative.
### During Inspection, the inspector asked the Bookkeeper about the adjustments and availment but the latter cannot provide the records/reasons of the adjustments and availment.
### According to the Cooperative, there has been no distribution of Dividends since year 2016 for the reasons that the Bookkeeper does not have any idea how to compute the ISC and PR.
### Subscription agreement no signatures of signatories and not fully filled up.
### Share and transfer book not updated,. no record of fully paid subscriptions.
### Coop secretary has no record of fully paid subscribed shares of members as basi for the issuance of the share capital certificate.
### The coop secretary has no record of fully paid subscription as basis for the issuance of share h
### Strict implementation of CBU not practiced by the cooperative members, even the officers are not implementing CBU.,
### The general assembly is not aware that proxy voting is not allowed in a primary cooperative.
### The officers and the general assembly is not aware that proxy voting is not allowed in a primary cooperative.
### The officers not aware despite coop trainings attended.
### Election committee has no election rules and guidelines.

### Cooperative has graduated from micro to small cooperative. They have completed only 8 hours training, instead of 16 hours.
### The coop just accepted the AFS with out checking if figures stated therein is in accordance with the bylaws.
### Rental fee is too high.
### Members not able to add to their capital after registration
32
### waitig for the funds to be downloaded to the coop
### The coop officers is not aware legal implications of their actions.
### Coop secretary has not updated the registry book of members.
### No copy of RA 9520.

### No copy ofand issuances of CDA. regulations
### No affiliation
### The cooperative has no affiliation to any federation or union of their choice..
### The GAD Committee has no knowledge about GAD
### No appointed GAD focal person.


### Officers no knowledge about SCA.
### No formulated CASA

### No formulated CASA.
### No formulated CASA

### No separate records of non-members.
### The coop secretary has no record on members fully paid subscriptions, as the basis in the issuance of share capital certificates.
### Subscription agreement not properly filled up.

### The coop officers are not aware of the implications of their actions.
### No copy of CDA regulations and issuances.

### No budget for the making of the signage.
### There are no existing Producers Federation in the area.
### The coop is not aware of the findings and the coop incurred net loss for CY 2020 and 2021.
### Most of the officers live in the mountain and has not access to internet connection to attend KoopBalitaan.
### The signange was temporarily removed and was never returned
### Neglected to update
### Neglected to prepare share certificate and due to lack of staff

### Members decline position in the coopmembers declined position in the coop
### Due to busy schedule of members and officers they were not able to attend mandatory trianing whgich is one of the qaulification needed for coop officer
### Incomplete members of the elelction committee and lack of time
### The funds were utilized in the business operation of the coop
### .The patronage refund for non-member patron was distributed and/or credited in accordance with Art. 86, 5(c) & (d).
### Neglected to update due to lack of staff

### Due to pandemic, the coop was not able to conduct ARGA
### Neglected to maintain a copy of RA 9520
### Neglected to maintain a copy of regulations
### Due to pandemic the coop was not able to focus on GAD docume7n7ts and activities
### Unaware that there should be GAD focal person
### Insufficient knowledge on how to4 prepare these.

### Unaware on this policy
### Insufficient knowledge on how to craft policies
### nsufficient knowledge to craft policies
### Insufficient knowledge to craft policies

### Insufficient fun d to implement technology innovations
### The signage was removed and was not returned

### Unaware on this issue
### AWare but did not follow the procedure

### Coop members and officers were busy that they were not able to attend mandatory training
### The coop is aware but did not implement
### Lack of coop staff

### Due to busy schedule of officers and due to pandemic the coop was not able to focus on GAD issues and documents
### ACtual practice but without .CASA

### Due to busy schedule of officers and due to pandemic the coop was not able to prepare social development plan
### Unaware on this ruling
### Employees are not interested in joining a coop
### limited operation
### Aware but did not implement because the income of the coop will be affected
### Due to busy schedule of coop officers and due to pandemic
### Has yet to appoint

### Audit committee Not aware of the importance of accounts reconcillation
### Due to lack of knowledge, newly registered coop.


### Maintaining soft copy only, that they thought is enough already
### members declined positions in the coop

### Due to busy schedules and due to pandemic officers and members were not able to comply mandatory training
### The funds were included in the acct of the coop
### The officers has not considered yet additional business

### Due to busy schedule and due to pandemic the officers were not able to prepare social development plan
### It was not discussed by the officers

### Due to busy schedule of coop offiucers and due to pandemic
### The thought soft copy is enough

### no other works for other committees
### Officers had no urgency to prepare the docs for amendment
### indicate only on the approved loan

### It was left unattended.
### system generated

### busy

### did not know
### no time
### no work for other committes

### plans to cnostruct an office building
### not practiced
### Newly registered coop, provision of management agreement not included in the pro-forma.
### BOD not aware on this

### not aware
### overlooked by officers

### Difficulty in securong TIN of members

### Coop follows a certain procedure but no policy
### Portion of Statutory funds are used in the operation
### not aware

### Not given priority by the BOD
### Follow certain procedure but no policy

### BOD not aware
### Not priority of the BOard
### Only tarpuline printed signage displayed inside the office.

### Some drivers-members are earning enough for a living.
### The Secretary is busy with her regular work.

### EDCOM is not aware of its responsibility.
### The Secretary not yet able to download a copy from the CDA website.

### newly registered coop.
### newly registered cooperative.

### The Audit Committee lacks the knowledge to perform.



### no trainings attended yet of all officers.
### Not given priority by BOD
### Officers not aware of the need of this.

### Not given priority by BOD
### Officers not aware of the need of this.
### Some officers are busys
### Aware but was not given priority

### Aware but did not make
### the coop Bylaws has provision of associate member but no allocation of preferred shares in the Articles of Cooperation
### No form/template to follow. Only the initial subscription is formulated.

### the coop has no Share and Transfer Book
### the coop has non issuance of share capital certificates

### based on the Articles of Cooperation presented, Art. IX of AOC, numbers of BOD members is 7 while in CAPR was only 6 members
### Due to non-conduct of General Assembly
### the coop Bylaws has no provision of GAD Committee

### the coop has no Election Rules and Guidelines presented
### the coop has no allocation of community and optional fund, instead based on the 2021 AFS presented, the coop allocates Land and Building Fund
### members declined position in the coop
### Busy schedule of the members and officers
### Unaware of this policy

### Due to pandemic and busy schgedule of o1fficers, the coop was not able to prepare education program
### Aware but did not implement and due to pandemic the coop did not focus on GAd documents and activities
### Insufficient knowledge on how to prepare GAD educationa nd training prgram

### The coop has no idea what are GAD support systems and services
### Unaware on this policy

### limited operations only
### does not know how to craft
### the coop has registry of membership but does not contains the required minimum information pursuant to the Memo Circular
### No affiliations
### Members are not CLOA holders but ARB beneficiaries categorized as leaseholds
### overlooked
### unaware
### based of the AFS presented, the coop has membership fee income amounting 1,500.00 but no PMES report from Education and Training Committee presented during inspection
### to be remitted
### Unaware
### The copy of the Audited Financial Statement of the cooperative is not published and kept posted in a conspicuous place in the principal office (Art. 52 par. 3, RA 9520)
### the coop has GAD policy, development plan, program and budget
### Coop is not registered with CISA and compliance to CISA was affected due to pandemic.
### unaware
### insufficient trainings on how to maintain books

### Coop is not registered with CIC and compliance to CISA was deferred due to pandemic
### Not updated the data

### the coop has no policy on DOSRI accounts presented during inspection
### the coop has no development plan

### unaware
### unaware
### the coop has no copy Books of minutes (General Assembly, Board of Directors and Committee Meetings presented during inspection
### No approved Codified Approving and Signing Authorities (CASA) of Bank Signatories
### No approved Codified Approving and Signing Authorities (CASA) of Disbursement vouchers
### No approved Codified Approving and Signing Authorities (CASA) of Checks

### No approved Codified Approving and Signing Authorities (CASA) of Withdrawals
### No approved Codified Approving and Signing Authorities (CASA) of Contracts, MOU/MOA,
### No approved Codified Approving and Signing Authorities (CASA) of Loans Approval
### No approved Codified Approving and Signing Authorities (CASA) of Adjusting and Correcting Entries

### officers declined positions in the coop

### Officers has no time to attend the mandatory training
### The funds were utilized in the business operation of the coop
### The officers would just browse CDA website for the regulations
### The employee was hired this year
### Insufficient knowledge on how to prepare education program

### Utilized in the business operation of the cooperative
### No affiliation
### Insfficient knowledge on how to craft/prepare these.

### Unaware that there should be GAD f4ocal person in the coop
### Insufficient knowledge on how to prepare education and training program
### No idea on GAD support systems and services

### No budget for the salary but willing to hire
### No coop staff

### Actual practice but without CASA


### ACtual practice but without written policies
### NO idea on how prepare social development plan
### Limited funds to implement technology innovations

### Lack of coop staff to prepare aging of loans
### Lack of staff to prepare the documentary requirements

### The officers not familiar of their articles and bylaws.
### Not aware to file such document
### Due to pandemic
### Unaware of the provision of the law.

### Conducted PMES however, the seminar was not being documented
### Unawreness to keep such file
### CBU not implemented.

### Oriented on the law but has not yet reviewed thoroughly.
### Due to pandemic the transport operation of the coop was affected
### Officers has no time to attend the mandatory trining
### The funds were used in the business operation

### Aware but did not prepare
### Aware but di not implement nobody is cooperating to4 prepare the documents

### No idea on how to prepare GAD educationa nd training program
### No idea on what are the GAD support systems and services
### Unaware on this cash reconciliation schedule

### The fund was used in the business operation
### Due to pandemic

### Lack of fun ds to adopt technology innovations
### coop is using the provisions provided in the By-laws

### Lack of fund to continue the credit activities of the coop
### Lack of funds to adopt technology innovations

### Specific provision was overlooked
### Education Committee members are busy, thus, no enough time to create education program. In addition, it is included in the annual plan but no separate and detailed education plan prepared
### Still on the process of finalizing the program
### The cooperative did not know the ineterest/gain as a benefit of being a affiliate to a secondary cooperative since the coop still pay the services provided by the federation.
### The committee is not yet functioning
### Have not started the program itself
### Not aware of making a policy as to the replacement of checks.

### Unaware to support policy or board resolution for CASA

### not aware
### no format
### Still to be taken up in the next agenda
### been overlooked

### aware but considered not relevant
### Still to be taken up in the next agenda
### been overlooked

### aware but considered not relevant
### Damaged by typhoon Odette



### Due to pandemic

### no books availablee

### no available sample
### no time and due to distance
### some fficers are busy
### not aware. trabaho yan ng external auditor nmin

### no bokks availalbe
### thru text of group chat lang
### no book available

### NO BUDGET
### mahirap mag submit ng report on line lao na sa CAIS

### not aware
### not aware c/o external aurditor
### c/o CPA
### members from far places

### The cooperative is currently replenishing the amount utilized under the statutory by the previous admionistration.
### Resolution provided by the non-approving authority
### Unaware that said policy is needed

### Unaware to create a social development plan for the cooperative
### Unaware to create a social development program for the coop's members, officers, staff and community
### The cooperative utilized its CDF without the provision of the Social Development Program
### Lack of coordination

### Due to covid restrictions

### Still following the old system of compuiting the interest on loans
### Due to pandemic, the coop was not able to elect their committee mebers particularly the audit committee
### due to Covid-19 restrictions

### on process
### destroyed by typhoon
### subscription capital is not increased
### no format
### some are busy

### no books availalbe

### no attendance on PMES
### NO BOOKS AVAILABLE
### nakalimotan
### not aware

### BO resolution only
### not written policy

### practiced but not written policy
### With verbal agreement pertaining to election rules but no written policy prepared.
### Difficult to find and schedule trainings due to strict protocol.
### No computation yet. It is agreed to distribute after 5 years.

### Overlook the date.
### Cannot be sustain yet but still working on it.
### With resolutions but not included in CASA policy.

### Some funds were used in co-op operation rather than borrowing from banks.
### With verbal planning but no written plan prepared.
### Community development programs were not implemented due to strict protocols, the beneficiaries of it are children.
### Majority of the members have not undergone mandatory training which would prohibit them to be qualified as officers. It is also very hard to encourage members to be officers since they are hesitant and uninterested.
### The Cooperative incurs negative surplus of Php 194,028.99 for the year 2021
### The Cooperative incurs negative surplus of Php 194,028.99 for the year 2021
### No idea how to fill up the information required on the registry.
### Unable to conduct PMES due to pandemic restrictions.

### Not utilized because the trainings attended is free through webinar.
### On-going gathering members info.
### The cooperative is not yet register with SSS, Philhealth and Pag-ibig. And cannot sustain the employer share.
### Not yet a member of a federation.
### With resolutions but not included in CASA policy.
### Some funds were used in co-op operation rather than borrowing from banks.
### In practice with verbal agreements but no written policy prepared.

### The CDF for 2021 is minimal.
### Few members to fill in the position

### Mmebers decline position in the coop

### No member has been fully paid with their subscribed capital
### Neglected to post/published
### DEue to pandemic
### Lack of funds

### No idea on how to prepare GAD education and training program
### NO business operation yet and no funds for the salary of the staff
### Neglected to prepare CASA

### the coop has no business operation yet that would need these policies

### The franchise is for individual members
### Lack of capital to purchase units

### No idea about RA 7641.
### No idea. The Memo is new to them.

### The coop has still no funds to put up a coop office.
### Confused as to where and who to remit the fund.
### Unable to conduct budgeting due to pandemic.

### No idea of the separation of records between members and non-members.
### No idea about the format and the information to be encoded.

### Lack of resources to implement the GAD mainstreaming
### unaware of the content of the CASA
### No separate monitoring of DOSRI accounts

### The coop has incurred net loss
### no separate monitoring of DOSRI accounts
### cant sign in due to system error/just attended orientation on CISA provided by UNECO
### The management stopped to allocate retirement Fund due to resignation of 2 employees
### Members cannot afford to pay.
### No idea.
### Should include this on the formulation of Cash Management Policy.
### No idea will try to do it this year.

### Due to panadmeic ND BUSY SCHEDULE THE OFFICERS WAS NOT ABLE TO COMPLY THE QUALIFICATIONS ON MANADATORY TRIANING

### Due to pandemic and busy schedule of officers the coop was not bale to prepare education program
### No affiliation
### Due to pandemic and busy schedule the officers did n ot focus on GAD activities
### Neglected to formulate policies
### ACtual practice but without CASA

### THe officers has not considered other business activities
### Limited business operation

### Due to pandemic and busy schedule, they were not able to comply with the mandatory trining
### Due to pandemic and conflict on schedules officers were not able to attend mandatory training
### No approve amendments

### No approve amendments.
### The cooperative stopped allocating retirement fund due to resignation of 2 employees
### No idea about the policy.
### Officers not familiar with their bylaws and articles of cooperation.
### No CBU implemented
### Election committee not aware of the provisions in the bylaws regarding election rules and guidelines (RA 9520)
### No computation of PR to non-members.
### Incomplete date in the registry of membership.

### on going preparation
### no format
### Did not conduct GA meeting because of the pandemic.
### not aware

### No copies of regulations.

### not aware
### on process
### The education committee officers did not formulate education program and policies for its officers, members and employees.
### No affiliation to any federation or union .

### No implementation in the mainstreaming of GAD.n
### Board not aware that they are to appoint GAD focal person from the management staff.
### No GAD policy

### Not compliant
### No CASA
### members were affected by the pandemic
### as new coop, we have constantly coordinating and attending seminars for new knowledge and learning.
### always giving positive response to invitations for trainings, seminar and meetings
### we were not able to secure the registry book, we only filed the approved application of the members.
### we only keep a file of the approved membership application since we were not able to secure a copy of the registry book
### not conducting minutes since we were registered during pandemic time
### not able to bu share book since we were registered during pandemic time
### no bank account
### not aware

### no records
### not participated

### no GA
### so busy
### none
### No general assembly conducted yet.

### We have not implemented the subscription agreement even if the CDS has given us a sample format.
### The secretary has not given time to update the Share and Transfer Book.
### Monitoring on the subscription of the members was not given importance.
### The members have forgotten their obligations to the cooperative. Member participation principle was not given importance.
### We did not issue an oath of office document to the elected officers.
### We did not issue the committee members with the appointment paper. We overlooked the practice of supporting the appointment with the appointment paper.
### We have not provided the trainings due to financial problems.
### no format
### added to PUC

### not aware
### not yet crafted
### can not afford

### The Election Committee has neglected their duties and responsibilities.

### no schedule of training available

### added to PUC
### not aware

### on process
### not aware

### We did not gave importance to the surety bond renewal. We are experiencing financial problems.
### The Education and Training Committee has neglected its duties and responsibilities.
### crisis
### added to PUC

### not aware
### on process
### no knowledge
### no format
### no format
### The employee in-charged of this matter was not informed/reminded.
### The AC/BL template for CB is not yet approved/available.

### Due to financial problems, we have not remitted the CETF to the union.
### We don't know how to mainstream GAD in the policies and plans. We need to have the sample format copy of the GAD Policy and Plan.
### Being clients of the CB's services was used in the recruitment and acceptance of associate members.
### No sample format copy of the GAD education program.

### No sample format of the GAD policy and plan.
### We have not implemented the practice of updating the cash balance against the bank balances.
### We are not aware of this kind of practice.
### We are not aware of this cash management practice.

### The bookkeeper have overlooked the use of the SCA in the recording of transactions.
### We don't have sample format copy of the CASA that is why we have not complied the policy.
### No provision in the current BL.

### The members have lost confidence to the coop since it has incurred net losses from the previous years.
### We don't have a sample copy format of the Social Development Plan.

### No one is interested to join the cooperative.
### The CB is not observing the provisions of the law, BL, and other documents in electing/appointing officers.
### The CB is not observing/implementing the provisions of the law, BL, and other documents in electing/appointing officers.
### Non compliance of MC 2015-09

### Used the "at least" provision specified in the law in the approved BOD Resolution.
### The CB used the "at least" provision in the law.

### They were not aware about the compliance
### The cooperative officers do not know yet how to incorporate GAD Education and Training Program in their cooperative
### The cooperative officers are not yet well oriented on the subject
### The cooperative officers were unaware that the CDF must be utilized one hundred percent
### The officers were unaware
### The officers did not know that the CDF must be utilized 100%
### due to pandemic

### Currently using acknowledgement receipt but coop will eventually provide subscription agreement.
### BOD not yet decided on what capital build program to implement.
### Election Committee not able to make the election rules and guidelines.
### Not able to comply because of pandemic.
### No copies of regulation.

### No management staff
### unaware
### amendments were put on hold due to pandemic

### unaware
### Noprogram, policies for officers, members and employees. education

### unaware
### No idea but will comply.

### On hold because of pandemic.
### No idea but will comply.

### on process
### still to be discussed

### To comply
### Attendance will be provided next visit
### As a new coop, unaware of cash management policies.

### No GA conducted because of pandemic.
### Coop not a member of Federation/union.

### No education program and policies for its officers, members and employees.
### No implementation of mainstreaming of GAD
### No appointed GAD focal person
### using the funds for other purposes

### unaware

### straight line method is more appropriate for the coop because few can afford to pay their loans monthly
### Observing the mandatory training requirements for officers during election but not included in the Election Rules and Guidelines
### Due to pandemic, some of the officers failed to attend mandatory training.

### Not familiar with the provision / Only Board Resolution
### Retrenchment of officers / No GA meeting conducted due to pandemic

### Depending on Yuenthai Philippines Inc., activities
### No activities conducted outside company's premises

### Was not able to prepare all the required reports to be presented during the GA due to reduction of working days.
### Lack of time

### No appointed GAD focal person.
### The coop bookkeeper does not use SCA in the coops books of accounts.

### Coop has no CASA.
### Net loss

### Specific provision was overlooked
### Limited time to convene due to workload. Conflict of schedules. It is included in the annual plan but no separate and detailed education plan prepared

### No specific account yet identified as funding for statutory reserves.
### Difference in the understanding and application of the provisions of the law.
### The CB is not aware that the allocated CETF-Due to Federation/Union should be remitted in full.
### Considering the BSP rules

### They consider of the attendance of representatives from delisted and dissolved member-cooperatives
### For further discussion by the BOD

### Still in the process of reconciling the records in the system
### The secretary was not able to capture the presentation of the president during the General Assembly.
### The updating is subject to the verification of the status of member-cooperative with CDA.

### We are aware and we have already a schedule for series of trainings with the office of CCDO.
### For reclassification to 2022 operations of the bank
### The bank included the presentation under the CAPR but no seperate presentation for confirmation during the GA
### GAD Committee was not able to function due to covid restrictions
33
### Only verbal policy but not written.
### Without knowledge to separate the deposit for Statutory funds.

### Unaware to create a social development plan
### Unaware to create a social development plan and to in line it with the development plan of the LGU.
### The cooperative focuses its operation with its members.
### All loans were recorded in the General Ledger

### Unaware of the compliance with the law
### Due to pandemic
### The cooperative is a partner of the church in the locality

### Unaware of the compliance with the law
### due to pandemic

### For presentation on next GA meeting.
### Not aware of the subscription agreement format.

### We have not procured the share and transfer book.
### We have not reviewed the recording of our paid up share capital. It is due for adjustment.
### Lacks the strategy to strictly implement the CBU Program.
### not yet a member of any secondary cooperative
### We are not aware of the document that it will be issued and maintained by the cooperative.
### We have not given importance the mandatory trainings to be undertaken by the officers. We also have financial problems with our business.
### The Election Committee has not given time to draft the election rules and guidelines.
### We have not given importance the maintenance of the registry of membership.
### maximum loanable amount is minimal

### Officers are willing to attend but since we are all working, it is always our perennial problem, the conflict of time schedule for trainings
### Surety bond renewal was overlooked because of so many papers to process for the DOLE requirements.
### We did not gave importance to the securing of RA 9520 and the downloading of the memo circulars from the CDA website.
### Not maintained by the secretary. Not aware of her duties.
### not yet formulated due to lack of awareness

### due to pandemic

### lack of personnel

### We are aware of this but we only have one business activity which is lending, we find it effective to convince additional members. We will discuss this during our G.A.

### We already have plans for a retirement fund, it was not yet our priority for this 2021.
### The committee does not gave importance to the drafting of the training program for the officers and members of the cooperative.
### The cooperative have not applied for membership with PCU Comval.
### GAD Committee has not taken action on the drafting of the GAD Plan and Policies.
### GAD Committee has not taken action on the drafting of the GAD Plan and Policies.
### We do not have a sample format copy of the CASA Policy.
### We have a trategic planning this Nov. 2022 and this is included in our initial plans.
### not aware

### We did not gave importance to the drafting of the annual budget plan.
### We used the funds in the business operations.
### We have not bought a safe due to financial problems.

### We are not aware of the social development plan.
### Awaiting for the next GA meeting.

### We have not utilize the CDF because the amount is minimal or small.
### just minimal

### not aware
### no format
### for transportation
### due to Covid
### with aging of loans

### short term only
### no books available

### not aware
### busy
### Have not secured yet printed certificates.

### transferred
### no office
### our bookkeeper
### due to pandemic

### It has been a practiced.
### Due to net losses incurred for 2021 operation.

### due pandemic and net losses on operations.

### Only BOD Resolutions
### due to pandemic, no plan has been drawn-up.
### Secretary not able to create a form.

### Not yet able to procure printed certificates.
### Only resolutions and by-laws are being used.
### Due to lack of funds.
### Only some resolutions

### Still waiting for the next GA meeting.

### Not yet finish in making GAD policies and programs.
### No member will volunteer but coop will comply.
### No idea as to what other coop programs to make. Coop will comply.
### No idea as to what other programs to make for the coop.

### Bookkeeper not well informed on coop SCA.
### Bookkeeper not fully aware of coop SCA.
### No idea about CASA.

### No idea as what other policies to make.
### Mission Vision statement not yet finished.

### Already made a draft but not yet finish.
### is specific provision in the by lawsNot aware that there o

### Because of pandemic and officers cannot attend online training because of poor net connection
### Not given priority by the officers

### Officers did not make Social Dev plan
### The coop is located within the school compound and have no proper office.
### unaware
### to be taken up
### Using the provisions in the bylaws as guide

### To be complied
### There is no federation in the area.

### The coop spent the CDF as donation to a school, but has not yet formulated the Social Development Plan.
### unaware

### no equipments that need dual control

### Not aware of the provision in By laws on CBU Program
### Officers couls not find time to attend Mandatory Trainings
### Officers did not make education program
### on process/not regularly monitored

### on going
### no preferred shares iissued
### No amount allocated due to net loss.

### eparation from partner operators, rented another office
### Owner of the rented office does not allow posting of signage
### Due to pandemic, election rules and guidelines were not prepared
### due to pandemic

### No idea as signage requirement.to
### No idea bur will comply.

### no permanent coop office yet

### on process
### not yet installed

### due to large number of members.

### no monitoring tool
### lack of resources and not aware where to avail

### no preferred shares in the AFS
### for processing
### lack of fund

### on process
### not practiced
### large numbe r of members

### For compliance
### No approved amendments

### On going compliance.
### No approve amendments.
### CBU not strictly implemented by the coop officers.

### No personnel.
### No personnel yet but willing to comply.


### Undecided
### Used in cooperation / Not familiar with the provision
### not yet signed by the member subscribers

### not yet aware of the form to be use
### No personnel yet but willing to comply.

### on process of collecting and encoding data
### dont have a share a transfer book
### The cooperative was not aware of the necessary amendments to be made due to the emergency health separation of their previous Secretary and the removal of the previous Manager who have committed violations
### not yet aware
### Not fully operational, recruitment still on going.

### They rely on the recording of their in-house accounting and recording system
### No idea as to signage requirement.
### No idea but willing to comply.

### On-going compliance
### Only remitted the annual registration fee to the affiliated federation
### The Coop was only engaged with the social activities of the institution where it is located.
### The cooperative is a partner of the church in the locality

### The Cooperative stopped the distribution of share certificate due to its tediousness and complication on its distributions
### There are more than enough to meet the cash requirements of said funds
### Not aware
### Neglected
### Not aware to provide for since the cooperative is an institutional cooperative
### Dismemberment from the federation/union which we were once affiliated.
### We are aware of this and we have partnered with the CCDO Toril District personnel for the on going crafting of policies required by law to all coops.s.



### Has maintained an election code

### Not aware of such requirement and information needed
### Not aware to provide proper printed copies regular for proper recording and monitoring
### all policies in the cooperative are patterned to the company that they belonged
### Only business plan are practiced
### Not aware of possible trainings and programs to undertake
### It has been already a practiced.

### has only practices to ensure proper handling replacement of outstanding/stale/lost checks
### For compliance.
### For Compliance

### not particular on recording non-member sales since its percentage is just small compare to member sales
### for processing
### for processing

### for processing
### pandemic restrictions

### larg numbe rof members
### Are used to verbal instructions and internal practices.

### for processing
### fofor processingig

### for compliance
### NON recognition of CETF APEX in the FS
### for compliance

### for compliance
### for compliance

### under discussion with the board.
### Coop prioritize business operation first but will comply.
### Coop utilizes its resources on business operations.
### Not yet finish making the mandatory reports.

### Not yet finish with the mandatory reports.
### Not aware of this requirement.
### Not yet finish making the mandatory reports.

### It did not came to our mind because we never experienced any of these.
### We have been practicing all of these, but it is accepted that there is no written policy or official document that would support as our official and legal basis.
### Lack of documentation on the flow/process on this transaction.
### Lack of proper documentation on the flow/process relating to this transation.
### Lack of written policy on transactions that needs check issuance.

### Lack of documentation on the process/flow of transactions pertaining to withdrawals.
### The coop has no written policy on loans approval.
### Not aware about policy on DOSRI accounts but we have the same amount of loan ceiling, term of payment and type of loan windows for all officers and members and despite absence of policy, all loans are monitored regularly.
### These are present but no written policy.
### Practiced but no written policy.

### Surprise cash count is practice but no written policy.
### No cash management policy crafted.
### We have activities but no written development plans.
### We have programs for our human resources but no documentation.

### Some of our activities involving with the community is in coordination with the Council but no documentation and written plans.
### Close type coop

### Not aware of this law.
### already have plans of putting up a retirement fund

### On hold because of pandemic.
### Not aware of this requirement but will comply.
### We have already made a resolution to amend the form of the articles and by-laws to conform with RA 9520. We have not yet assigned a personnel to process the amendment to your office.
### Registered in 2021
### The secretary has not given time to update the share and transfer book.
### We are not aware that an oath of office will be issued individually to the elected officers.
### We are not aware that the board will issue an appointment paper to the members of the committees.
### Still awaiting to the next GA meeting.
### We did not include the PR of the non-member patron in the computation of the Patronage Refund.
### We did not distribute or credited as share capital contribution.
### left unattended.
### Most of the members are busy with the regular job with the DENR.
### Most of the members are busy with their regular job with DENR.
### We cannot afford to provide the mandatory contributions for the hired employees.
### Crafting of election rules and guidelines on process.
### Conflict of schedule since all officers are public teachers.

### Unaware of this policy on C
### No idea tof this policy.
### practiced but no written policy.


### Still using manual accounting system, so far our reports are always updated. Computerized accounting system is not our priority as of this time.
### No idea about this law, CISA.
### Conflict of time to meet.
### Conflict of time.

### Due to busy schedule of the Secretary.

### due to pandemic.
### The concerned officers are busy and have a conflict of time.
### The committee has not given time to draft the education and training program.
### We only remit in installment the CETF due to union.
### Lack of funds.

### We don't have a sample format of the GAD Policy and Plan.
### Unaware of the Art. 26 of RA9520
### Unaware of the said share allocation for the associate members.
### We just amended our coop registered name. Recommendation well taken.
### having a hard time reconciling the records since it was not practiced since the previous management.
### We are aware since this was already a findings in previous years, but we don't know where to start. We will start giving certificates next GA.
### No subscription agreement of members.

### We don't have a sample format of the program.
### No GAD support systems and services implemented.

### Concerned officers/staff are busy.
### Not required by the Management and BODs.
### Unaware
### Majority of the members have not undergone mandatory training which would prohibit them to be qualified as officers.
### Availed a Regulatory Relief in the conduct of GA.
### The bond renewal was neglected due to pandemic restrictions.
### They have been practicing this but temporarily stop.

### The Coop is aware of the said Program but does not have time to create the said Program.
### Lack of time to convene.

### Unaware on GAD mainstreaming.
### Unaware on MC 2013-22.

### On the process of funding it.

### Absence of social development program.
### Due to lack of time of the bookkeeper.
### Lack of time.

### Mandatory trainings for officers not complied

### We only concentrated to the bank flow.
### We only prepare the bank flow of transactions.
### We only concentrated on the bank flow of transactions.
### No computation on patronage refund for non members.

### Lack of information.
### lack of knowledge.
### Due to pandemic restrictions unable to transpire business operation.

### Aware of the said report but unable to prepare.
### There is already an internal agreement or arrangement but unable to put it into wiritng.
### No idea.
### No idea about the format and the report.
### The concerned staff is busy,
### No education program

### Aware but not yet complied, for compliance next inspection.
### Aware but prioritized.
### Aware but not prioritized.
### CEA was informed and aware of this but still, continue to use the account title.
### CEA was informed and aware of this but still continue to use the account title not provided in SCA.
### Aware and we are planning to have it allocated this year.
### No idea of information to be included in the monitoring of DOSRI accounts.

### Aware how to create the plan but do not have an available time to formulate the plan. The Coop will try to create the plan this year.
### Unable to create the plan due to pandemic restrictions.
### We don't have a sample format of the CASA policy.
### We have used the statutory funds in the business operations.
### No CETF remittance

### Account title not consistent with the revised standard chart of accounts for cooperatives.
### balikanan
### Applied for a Regulatory Relief and was approved.

### No available agent during the pandemic.
### aligned with the company policy on retirement.

### Not aware that this is a violation.
### Limited operating capital.

### To amend ACBL that includes capitalization.
### To comply
### To comply
### To include on the next GA Meeting
### To comply. To gradually fund statutory fund.

### The office was demolished due to road widening.
### Coop signage was damaged by typhoon Odette.
### no one to process.
### large number of meembers needs a computerize system

### large number of members.
### Ongoing discussion with regard to the amendment of ACBL.
### Ongoing discussion for the amendment of the ACBL.

### for processing
### No amendment/pandemic

### not able to amend because the coop just recently transferred to its current address.
### Due to pademic, the canteen is closed
### None
### Not aware of the
### Not aware of all the data to be put in the signage

### proposed amendment for correction , to be submitted once correctio has been completed
### not been able to attend due to schedule

### due to scheduling
### on going concern

### Bookkeeper is not aware of the issuance of preferred shares to associate members.
### Not aware

### There is an increase in the per diem received by the officers of the cooperative, but they failed to secure approval to the General Assembly.
### Failed to follow the provision in the by-laws.
### Failed to follow the provision in the By-Laws

### Bookkeeper is not aware of the issuance of preferred shares to associate members
### on process
### large number of members
### for processing

### New treasurer of the coop
### No COC issued


### on process
### on process
### Does not know how to fill in the share book.

### No members of the coop who will accept the position.
### No members of the coop who will accept the position.
### Busy
### Just open after pandemic
### Not affiliated

### The GAD Committee is just created
### NO one volunteers to do the job
### The GAD committee is recently appointed

### No approve amendments
### No subscription agreement
### Non issuance of shae capital certificates
### CBU not implemented

### Election Committee failed to formulate Election Rules and Guidelines.
### Retirement Benefit Fund is charged in the net surplus.

### Not aware that the compensation of the officers be presented and approved by the GA.
### BOD's are not aware of the provision.

### Ongoing activities for the CDF
### To comply and amend.

### To comply.
### To comply
### To comply
### Not aware

### on process
### on process
### The coop failed to submit the required report under the TIMTA Law.
### No election rules and guidelines
### Already a practice but was unable to put it into writing

### There was already an internal agreement/practice/arrangement but unable to document
### The Officers evaluate the Income and Expenses of the Coop monthly but no prepared projection on Income and Expenses being made annually.
### Only a extension office
### For the Cooperative review

### Due to limited staff and busy scheduled the issuance of share certificate was neglected
### Due to pandemic the CBU was suspended to help members

### Members decline position in the coop and very few members of the coop
### Due to pandemic and bu4sy schedul4e7s officers were not able to attend trainings
### The funds were 7utilized in the business operation
### Unaware on this provisions

### Limited staff to do the task
### Due to pandemic and busy schedule, renewal of surety bond was neglected
### Unaware that the coop must maintain copy of these regulations, the coop would just bro4wse th4e CDA website if th4ey are looking for 4a certain regulation or 4MC
### There is no hard copy of registry of members
### Very seldom that the officers conduct meeting

### NO hard copy of the share and transfer book
### Due to pandemic and busy schedule the coop wa snot able to prepare education plan
### no affiliations
### Due nto pandemic and busy schedule, the coop did not focus on GAD issues.
### ACtual practice b-ut without written policies
### It would be ve7r7y4 hard to transport coop to maintain records of non member patron
### The fu4nds were =utilized in the business operation

### Due to pandemic and busy schedule the coop di not focus on social plans ans its implementation
### At the moment it is very4 hard to recruit new members
### The Coop has a negative surplus and no distribution of PR being prepared.
### Already practice but unable to document.

### No election rules and guidelines
### Incomplete mandatory trainings.
### for processing
### They just browse CDA website for the copy of 4the regulation
### Due to pandemic and busy schedule the coop neglected issues/documents related to GAD
### Members decline position in the coop. Very fe+w members of the coop
### Unaware that there +should be focal person on GAD

### Coop failed to create policy on copntinuous education program

### No members willing to accept the appointment as GAD Committee members
### For Coop response

### Busy with school activities
### To be communicated/confirmed to the External Auditor

### Due to busy schedule and due to pandemic the officers were not able to attend trainings
### Due to volume of members

### Availed regulatory relief
### To be answered by the Coop

### To be answered by the coop
### To be answere by the Coop
### To be answered by the Coop
### With Cash and Check handling policy but no specific provision for replacement of outstanding/stale/lost checks.
### No social development program
### Whenever they need to refer to CDA issuances they just browse the CDA website
### The BOD has not discussed retirement fund for employees

### This was not discussed by the BOD

### Due to pandemic and busy schedules the coop was not able to comply with the requirements.
### Out of 5 satellites/branches only 2 have complete papers and the remaining 3 are under process.
### For amendment.

### members are not contributing capital
### Officers are not regulary conducting meetings.

### Future plan.
### The coop has set limitation without following the provision in the by-laws.
### Limited staff to do the task

### aware but did not implement

### Unaware that these accounts shall be defined in the policy.
### Limited funds for implementation of technology innivation
### Due to pandemic and busy schedule of the officers the coop was not able to focus on CISA requirements
### No internet connection
### No education progrm amd policies for its officers, members, and employees
### Not aware that focal person should come from the management staff
### No GAD Education and training Program

### No record of non members.
### Unfunded statutory funds

### Currently on the testing phase with CIC.

### Not familiar with the book.

### Not familiar with the IRR
### Officers are not conducting meetings.

### No available AFS.
### For CAIS account creation.

### No election rules

### Non issuance of share capital certificates
### Forgot to attached the agreement
### The secretary no enough time to update

### Coop has not yet amended its Articles of Cooperation/By-laws because they just recently moved to its current address.
### No proper turn over of the previous management of the cooperative
### No proper turnover of the previous management of the cooperative

### No proper turnover of documents of the previous management of the cooperative.
### Lack of personnel to comply.

### Time constraint. Lack of personnel to comply.
### Time constraint due to pandemic.

### The cooperative's previous office was demolished due to road widening.
### The cooperative has ongoing discussions with regard to the amendment of ACBL.
### The cooperative has ongoing discussions with regard to the amendment of ACBL.
### The cooperative is aware about the subscription agreement and yet they are not implementing.
### The cooperative failed to secure approval to the GA on the changes of the per diem given to the officers.
### Lack of knowledgable personnel to comply.
### The cooperative failed to follow the allocation for the Optional and Community Development Fund.
### Lack of intervention.

### Lack of thechnical knowledge and intervention.
### Lack of technical knowledge and intervention.

### Lack of technical knowledge and intervention.
### The cooperative has signatories forContracts, MOU/MOA but it is not included in the CASA.
### Limited financial resources for the salary of a bookkeeper.

### The cooperative failed to secure approval to the GA on the changes of the per diem given to the officers.
### The cooperative failed to secure approval of the GA on the changes of the per diem given to the officers.
### Coop was reorganized due to internal conflict, the officers and management has not yet formulated annual plan and budget.
### Coop was reorganized due to internal conflict, the officers and management has not yet formulated annual plan and budget.
### The cooperative has signatories for Contracts, MOU/MOA but it is no included in the CASA policy.
### The coop cannot afford to remit remittance and all the staff are voluntary.
### The cooperative signified to remain as an institutional type and would only cater to employees of the company they are connected. The bulk of their business is mostly with its members. They practice a system that transactions in the cooperative are e
### Members are not interested to participate in coop activties
### Members are not interested to have a coop.

### Officers neglected reminders from the Authority
### Forgot to renew surety bond

### Netloss
### No conduct of meeting because of Covid 19

### netloss due to pandemic
### Not prioritized due to pandemic
### no regular meeting due to covid
### availability of staff

### Education committee not aware
### on-going activity

### late preparation of AFS
### on-going activity to prepare GAD maintreaming

### Due to COVID 19 pandemic
### Due to covid

### Due to Covid 19
### Due to pandemic
### no format
### already scheduled

### no available books in the market
### not aware

### No affiliation
### No affiliation
### No implementation
### No appointed GAD focal person
### No GAD education and training program
### Account titles inconsistent with SCA
34
### No trainings and activities conducted due to pandemic restrictions and conflict of schedules of some of the officers.
### Limited time to convene due to workload. Conflict of schedules.

### Coop is not yet a member of any union or federation.
### GAD Committee has difficulty in convening due to conflict of schedules.

### Not operating on cooperative way
### No cash advances made

### low interest if put into bank
### No time for segregate
### No cash on hand since all transactions were on bank to bank

### No cash on hand transanction, all of which are bank to bank
### On process Amendment

### ongoing Amendments
### ongoing amendments

### lack of time
### Elecom is inactive

### USed in the business operation.
### Newly registered coop and few employees but will consider the provision of retirement fund in the future
### Due to pandemic and busy schedule of officers, the coop did not focus on GAD documents and activities

### Due to limited capital and unawareness, technology innovation was not implemented
### Due to pandemic and busy schedule of officers, the coop wa snot able to focus on GAD issues and documents
### no affiliation
### No conduct of general assembly meeting to amend thecapitalization
### No conduct of general assembly meeting to amend the capitalization

### Aware but did not implement. The coop is maintaining soft copy only.
### Lack of coop staff to prepare the certificates
### Aware but did not implement and due to pandemic

### members decline position in the cooperative
### Conflict and busy schedules of officers , that's why they were not able to attend mandatory training
### Lack of coop staff to fill out the registry book
### ware but did not implementA
### Neglected to maintain a copy

### Due to busy schedu4l4es of 4officers and pandemi1c, no education plan was prepared and implemented
### Due to busy schedule of o4fficers and due to pandemic, =the coop was not able to focus on GAD documents and activities
### Due to busy schedule of officers and due to pandemic the coop was n ot able to prepare social development plan for implementation
### Unaware and no discussions among officers of the coop.
### Officers busy schedule and Unawareness

### There is no coop staff to do the task
### Due to busy schedule and pandemic the coop was not able to comply .

### Due to busy schedule and due to pandemic the coop did not focus on GAD documents and activities
### On going processing with BIR
### on going process of the amendments


### trainings were limited due tom pandemic and conflict of schedules
### The coop will maintain a Share and Transfer Book once it issued share capital certificate to the members.
### The new officers of the coop are members of the faculty and have no available time to attend mandatory trainings.
### The coop is still looking for a federation to be affiliated to.
### The coop has made donations to schools in Mangatarem but has not formulated Social Development Plan.
### Aware but did not implement and members declkine position in the coop
### Aware but di not implement and due to conflict of schedules

### The coop has no affiliations
### Due to pandemic and busy schedule of officers, the coop was not able to focus on GAD documents and activities

### Aware but di n ot implement and there is no social devel4opemnt plan
### The officers did not discussed this technology innovations

### Aware but did not implement and members deckine position in the coop.
### On process amendments

### on going amendments
### the books are handed some of the board of directors and the office has no copy
### remittance only on 2022
### due busy schedule of the officers and not yet prioritize
### no officers assigned on collecting the new regulations and other related laws
### no written approval policy and guidelines yet formulated by the cooperative
### Not enough funds. Funds are used for operations during the pandemic.
### No designated person to monitor accounts.
### ATI MPC are not aware of the requirement
### no affiliation
### unaware
### ATI MPC is not aware of such required provisions

### no allocation for preferred shares
### officers need to review funds for recognition.
### need for review for the BODs in the utilization of funds
### unaware
### ATI MPC is not aware of the minimum information requirement
### ATI MPC is not aware of the requirement

### AMPC is not aware of the requirement

### They just br7owse the CDA web-site for the regulation
### Due to busy schedule of officers and insufficient knowledge on how to prepare GAD documents and activities
### Unaware on SCA and thought that their CPA is complying with the requirements.
### Unaware on this ruling.


### The officers did not discuss technology innovation

### Planning to conduct before the end of the year
### The coop is still new and still learning

### ATI MPC is still on the process of deciding where to become a member of a federation/union
### Cannot convene to craft development plan due to workload and conflict of schedules.
### Unable to meet to craft dev't. plan for implementation due to conflict of schedules
### AMPC is not aware

### canteen operations has stopped since pandemic
### cash are used up every collection. issued to loans, etc

### not aware
### others
### not prioritized due to pandemic
### no active participation

### not aware
### on process
### not yet comply, attend the mandatory training required for coop officers
### not yet comply, attend the mandatory training required for coop officers
### not yet discuss

### not yet discuss with bod
### due to pandemic

### on process
### no GAD training attended

### due to pandemic
### on process
### due to pandemic
### on process
### due to pandemic

### on process
### Waiting for stand of the signage

### The Secretary is started to update
### The Secretary is started to update

### on process
### slowly for funding

### for 2023 plan
### for processing

### ON PROCESS
### slowly provide the allowance

### on process
### slowly for funding
### for 2023 plan

### for processing
### ON PROCESS
### slowly provide the allowance
### Not all officers are equipped with gadgets capable of virtual seminars. Failure of training is also due to conflict of schedules with some officers.
### Educ. & Trng. Committee has limited time to convene to craft educ. program due to workload.
### The coop is not yet a member of any union or federation
### Coop. was registered only last year 2021. Did not yet open an account for statutory funds.
### Provision of mandatory training requirements in the ERG was overlooked.

### Needs assistance in the computation of ISC/PR.
### Lack of ample time for the GAD committee to formulate GAD education & training programs.
### The cooperative is just operating this year 2022
### To be updated by the secretary
### NO additional capital for the business
### Unaware that susbscription agreement is needed for additional subscription
### No coop staff to update and maintain the share book
### No coop staff to prepare the certificate

### Very few members are complying with CBU and due to pandemic it was stopped.

### Insufficient knowledge on how to prepare election rules and guidelines
### No time to attend seminar due to conflict of schedule
### THe funds were utilized in the business operation

### No coop staff to update the registry book

### The coop neglected to maintain a copy

### Insufficient knowledge on how to prepare GAD docs and activities


### Unaware that non member patron should be recorded also and entitled to patronage refund
### The funds were use in the business operation
### members relocated from other places
### Insufficient knowledge on how to prepare development plan
### Lack of funds to implement technology innovation

### Due to pandemic situation
### Records were flooded
### Not aware there is a need to synchronize with LGU

### We did not gave importance in the implementation of the document.
### No copy available in the RMA yet

### To be produce copies of regulations
### The coop is not a member yet to any Fed/Union

### To be implemented next year
### on going process of the amendments

### We have not given importance to the maintenance of the share and transfer book.
### one time amendment in 2022 since there are aditional provisions
### a certain officer was not able to attend such trainings due to conflict of schedule
### Not yet oriented with CISA.To further study CISA to be familiarized.
### Have other day schedule for the reconlition of cash
### We did not focus on the issuance of the share capital certificate. We have not monitored the balances of the subscription agreement.
### The members have not fulfilled their obligations due to loss of confidence to the cooperative.
### Due to limited number of members.
### Not yet given importance since newly registered coop.

### Overlooked by the BOD.
### Lack of time, not prioritized
### Lack of time

### lack of time
### not prioritized, compliance officer failed to comply
### Committee officers failed to comply

### Not prioritized, lack of time
### not prioritized

### Not prioritized
### not prioritize expenses

### the officers now on process cleansing membership
### on process to record the updated share capital

### the coop still process the guidelines and policy before it will release
### We are not aware of the oath of office document to be issued individually to the elected officers.
### We are not aware that the board will issue an appointment paper to the members of the committee.
### officers is not guided yet.

### the coop officers on process cleansing the membership.
### To be formulated
### Formulate VMG on strategic plan for next year

### The coop is new
### on process
### No time to draft the election rules and guidelines.

### un aware
### new set of officers
### used in the operation as additional capitalization
### We did not include the non-member patron in the computation of the patronage refund.
### We are not aware that the non-member patrons will be included in the computation of the patronage refund.
### We have not maintained the registry book of membership.
### the funds still utilize in the coop operation

### busy officers
### unaware
### no CASA made yet
### No proper turnover of documents and other property form the previous to the new officers and management.
### No proper turnover of documents
### Did not conduct GA meeting.

### We did gave importance to the renewal of the surety bond of the accountable officers.
### no CASA made yet

### No permanent business.
### Only sari-sari store

### Coop members do not participate in the CBU program
### They dont get regularly the checks issued to the banks
### Audit Committee is not functioning

### Did not conduct election.
### No CASA
### EleCom is not functioning.
### Non maintenance of records of non members transactions.
### SF are used in the operation.
### No funds for distribution.

### Not aware that a coop should have a registry of members.
### Absence of Social Development Plan
### Non implementation of social development program.

### used in the operation additional capitalization
### no policy yet

### no policy yet replied by the officers
### need revisit and review the plans
### need to revisit and review the social development plan
### not included in the approved annual plan and budget of the cooperative
### not included in the approved plan and budget
### response to revisit and review the loan guidelines and policies
### Officers could not find time for the amendment

### Officers are busy and no internet for zoom
### Officers not aware for mandatory remittance to federation or union

### Officers always overlooked the appointment of GAD
### Not priority of the Board
### Board use the funds in the operation of the coop
### Board not aware of the need to have social development plan
### No affiliation
### Not priority by the Board
### Officers used the fund in the operation of the coop

### BOD not aware
### BOD has no program for the increase in membership

### Unaware
### No idea about the allocation of preferred shares to associate members.
### No idea.
### There has been a practice but discontinued.
### Unable to collect due to pandemic
### No idea about the separation of records of members and non-members and their patronage refund.
### The last conduct of PMES to members was last 2007 and was not continue
### Availed regulatory relief.
### Not given enough attention to update the Book.
### Have not scheduled a GA meeting.

### Not aware that there is GAD committee.
### Have not scheduled a GA meeting.

### Not aware that there is GAD committee.
### Still on the process but haven't finished yet.
### No idea of the on the creation of the program need to undergo training.
### No idea and new to the Coop.

### Aware but not practice

### Not given an enough attention.

### Not given an enough attention.

### members lack interest and coop have a hard time in gathering its members for GAM
### Educ & Training Committee is non functional.

### Coop. not capable of hiring bookkeeper bec. no income & bus. operation for the previous years.
### Does not have enough fund for the reserves.

### No business activity undertaken due to pandemic
### Officers are not active, no social development plan crafted.

### No meetings conducted to formulate social development programs
### No activities ; no development plan formulated
### Overlooked
### Lack of know=how in the computation of ISC/PR

### Coop. transferred to a bigger area to conduct business and also for security of documents.
### Overlooked
### Most of the members are senior citizens.

### Did not conduct GA meeting due to the pandemic. Most of the members are senior citizens.
### Most of the members are senior citizens. The LGU was strict of the implementation of the health protocols
### Has stopped securing surety bond.
### Most of the members do not patronize the coop.

### Most of the members are not patronizing the coop.
### New office building.

### Members are not cooperative.
### Not aware that all documents will be kept inside the office.
### Not aware that all documents and records must be kept inside the office.
### The Education and Training Committee have not given time in the drafting of the training program.
### Not aware that the GAD Committee must be created.
### Not aware that the GAD Committee must be created.

### We have used the fund for our business activities.
### Fund was used in the business operations.
### We don't have a sample format of the GAD Plan and Policy.
### We don't have a sample format copy of the GAD training program.
### We are not aware of the mainstreaming of GAD to the cooperative.

### We are not aware that if we have cash deposited in the bank, a reconciliation statement must be prepared every month.
### Not aware of the bank reconciliation statement preparation every month.
### We have not prepared bank reconciliation statements. We don't have a sample copy of the format.
### Coop is not aware

### coop is using the provisions provided in the Bylaws

### Some members have lost confidence to the management of the cooperative.
### Some members have lost confidence to the management of the cooperative.
### Not knowledgeable of the content of the bylaws.
### Unaware of the MC 2013-02
### Some officers have no time for trainings due to their daily farming.
### Needs to be guided in the proper utilization of the statutory funds.s

### not aweare
### The coop was re-organized due to internal conflict. Coop to yet formulate plan and policies.
### overlooked
### to comply
### no affiliation
### unaware
### The Audit Committee has not drafted the Social Development Plan.
### The program was not drafted by the audit committee.
### The development plan was not prepared or drafted by the Audit Committee.
### unaware
### no GA conducted
### unaware and no suu

### Records not properly turn over and not proper kept.
### Approved by CDA

### unaware that it is required.

### No knowledge on GAD.
### Unaware that GAD focal person is different from GAD Committee
### Lack of knowledge about GAD.

### Lack of knowledge and proper training about GAD.
### Practiced but no written policy

### Unaware about this.
### Recovering the GRF

### Unwilling to take the risk and responsibility as members.
### still starting in production, not yet capable to supply
### insufficient training on how to craft
### unaware
### damged by rats.
### due to pandemic/officers are part time thus not given enough time/focus
### Financial constraint
### unaware that it should be updated, nevertheless, the coop has no dilenquent accounts
### Waiting for the approval of the AC/BL template for CB.
### The preferred shares was returned already.



### Aware but not given attention/priority.
### Aware but not given attention/priority.
### The new officers and management is not aware.

### not fully funded, some were mixed in the General fund
### not prioritized
### Not prioritized
### on process
### on process

### Signage installed was displaced due to road widening.
### Secretary is already busy in her schooling. We will appoint a new one.
### Aware but not given proper attention.
### Officers are all aware but have conflicts in their work schedule.
### Since pandemic, our coop has limited transactions and members already failed to pay their amortizations due to the coop.
### Approved by CDA

### Forgot to renew our surety bond due to pandemic, less transaction.
### No idea that it is required.

### Due to
### on process
### Signage installed was displaced due to road widening.

### Secretary is already busy in her schooling. We will appoint a new one.
### Aware but not given proper attention.

### Officers are all aware but have conflicts in their work schedule.
### Since pandemic, our coop has limited transactions and members already failed to pay their amortizations due to the coop.
### Approved by CDA
### Forgot to renew our surety bond due to pandemic, less transaction.
### No idea that it is required.
### Due to
### Overlooked. Due to COVID-19 and financial constraint

### financial constraint
### due to no AFS yet

### not yet given importance due to financial constraint
### newly registered. NO members has fully paid the subscribed capital
### The officers decided to suspend the impelemntation to help the members
### newly registered coop. Insufficient knowledge to craft election rules and policies
### Newly registered coop and no coop staff
### newly registered and unaware on this docs to be maintained

### Insufficient knowledge to craft education plan. newly registered coop
### Newly registered coop and insufficient knowledge to prepare GAD documents and activities
### Unaware that cash reconciliation must be done monthly
### newly registered coop and don't know to prepare CASA

### Unaware that sales to non member patron must also be recorded
### actual practice but without written policies

### Newly registered coop and no funds for technology innovation
### newly registered coop, less than 1 year of operation

### To be complied by the Cooperative
### For compliance of Cooperative

### newly registered coop, less than 1 year of operation
### sales from non members were accounted to LADEMCO
### For compliance of Cooperative

### For compliance of the Cooperative
### For Compliance
### municipal bldg still under repalir

### there is no office to hang the signage
### For compliance
### The coop was re-organized due to internal conflict. The new officers and management of the cooperative is still learning.
### BOD is newly elected and not yet aware.
### No hired bookkeeper/accountant or any accounting staff to do cash reconciliation

### No hired bookkeeper/accountant
### No hired bookkeeper/accountant.

### Newly elected and appointed officers are yet to formulate policies.
### No proper turnover of coop documents from the previous officers and management to new.
### For compliance
### no other active member to be elected
### to be presented in GA 2022 for approval

### Overlooked by the BOD.
### not given focus/time

### for amendment
### The officers and management are newly elected and appointed. They are not aware of such provision.
### Not aware about the regulation and was used in the operation.
### Not aware that specific plan, projects and activities should be specifically included in the Strategic and annual plan.
### not given focus/time
### Just implement projects and activities on Social concerns unaware that it should be properly incorporated in the plan
### Still in the process of utilizing the accumulated CDF
### The cooperative and the Zamboanga del Norte Cooperative Bank is in the process of merging. We have considered the recommendation in the proposed articles of cooperation and by-laws.
### The officers has yet to address the concern.
### The bank has allocated amount for the ISCPR as required but the has no approval yet as to its distribution since 2020.
### Our IT department has yet to adapt with the requirements of the MC No. 2012-16
### The cooperative will submit the lacking requirements/findings in the CAIS as we have already tapped the services of the accredited training provider.
### to secure upon submission of amendment
### not acted upon by Education and Training Committee
### Not given importance/focus

### The external auditor has used the PRRF standard chart of accounts or their standards.
### The Election Committee is not active.

### Not enough fund for business operation
### The presentation made by the cooperative bank is for purposes of presentation which is general. The bank took note the recommendation given by the CDA.
### The bank is still finalizing the list of SNs to be transferred to preferred shares
### We have a detailed education program, however, the same was not recorded in the minutes of the general assembly meeting.
### We have a detailed plan for the utilization of the CDF, however, same was not presented in detail during the general assembly meeting.
### The new coop secretary is not knowledgeable about the registry book.
### Lack funds for operation.
### Lack funds for operation.

### Lack of human resource.
### The amendments are for discussion.
### Busy officers and conflict of schedules.

### on going submission/encoding on the new system.
### Not aware on the preparation of education program.

### Not aware on the preparation of Social Development Plan.

### difficulty in gathering the group because of pandemic restrictions.

### GAD Committee needs further seminars/trainings to gain awareness of the concepts needed to advance gender mainstreaming.
### Conflict of schedules of officers.

### Still complying with documents for account opening.
### Unavailability of some officers to formulate social development plans & programs
### No activities undertaken due to covid/pandemic restrictions

### other reason

### on process
### due to late FS
### Still the coop was able to make a share capital but not serially numbered and no par value indicated. Certificates were not yet distributed to the members
### No capital build up program implemented
### No capital build up program implemented

### Still no Election Rules and Guidelines presented
### the allocation made by the coop was not in accordance with the bylaws (reserve fund, CDF and optional fund)
### the coop has no registry of membership presented during the inspection
### Still the surety bond was not updated

### no Books of minutes (General Assembly, Board of Directors and Committee Meetings
### the coop has no CETF due to apex remittances
### the coop has no GAD Committee policy, development plan, activities, program and budget
### no GAD Committee Focal person

### the 2021 AFS has no Notes to the Financial Statements
### The cooperative has a Gender and Development Policy, plans and programs.
### Location of Members are faw and there is road construction along the way
### unaware
### needs trainings on GAD

### unaware
### unaware
### incomplete entries
### unaware
### on process of compliance

### unaware

### unaware
### unaware

### unaware
### unaware
### unaware
### unaware
### initial paid up not affordable for prospect members

### unaware

### secretary is not full time

### practice
### needs updating
### no prospect for regular members yet
### This is their revolving or petty cash fund that do not need receipt.
### There's already a practice but not documented.

### The overspending was due to repairs and manintenance.
### Total Statutory =5823471.35 while the allocation is 1718268.62

### Make a plan for the CDF utlization

### The provision was by the cooperative

### Undecided

### Still on process of compliance
### No Affiliation
### To put it in policies.
### unable to give time/focus by the compliance officer

### With the impending proposed merger with the Zamboanga del Norte Cooperative Bank, the management required the stockholders to sign a waiver of preemptive rights and once the merging has completed, we will require the shareholders to accomplished the
### We will provide the training certificates conducted by the PFCCO.
### T will
### We will issue a resolution confirming the membership of all existing shareholders during our December 2022 Board Meeting..
35
### Part of the Strategic Development Plan, we have presented the same to the general assembly during the June 26, 2022 meeting, however, the same was not captured/recorded in the minutes of the general assembly meeting.
### We have incorporated the education and training program and presented to the general assembly during our meeting held on June 26, 2022.
### We have already crafted a policy on such but we will identify and segregate the plans/programs and budget pertaining to GAD.
### For amendment,

### Misplaced Surety Bond Certificate

### No chosed Federation/Union
### The cooperative officers were not aware
### The cooperative officers are not aware of the MC

### The cooperative officers did not know where to remit because they are not affiliated with any union or federation, they were unaware of the memo
### We will provide the certificates on the trainings attended issued by the accredited training provider.
### We will provide the certificates on the trainings attended issued by the accredited training provider.
### According to the officers. "The cooperative member-farmers are hard up in life these days"
### The cooperative officer were unaware that all their officers, including committee members must complete the mandatory trainings
### The cooperative has already encoded their reports thru CAIS but has not yet completed all the reports since their officers have not yet completed the mandatory trainings
### The cooperative officers did not know what and how to do
### The cooperative officers are still unfamiliar with GAD

### For filing up of certificate.
### Members are not willing to add capital since there is not operation.
### For renewal.
### Not aware of the book.

### Not aware of the regulations.
### For future plans.
### The coop has not yet conducted General Assembly to approve to the amendments of the coop.
### Has transferred to a new building.
### Officers are busy.

### was misplaced.
### Waiting for a schedule for training.

### Officers are busy and have limited time for the coop's records.
### Written in the logbook only.

### The coop is not aware in the formulation of Social Development Plan.

### The coop is not aware in the formulation of Social Development Plan.
### due to wear and tear

### on process
### busy
### no format
### already scheduled with PCDO
### can not afford

### not affiliated to federation
### not aware


### Officer/s forgot to post the copy of AFS in the bulletin board.
### Members of the cooperative are all government employees, they have limited time for policy making.
### mislooked
### The account is in the name of the manager/the name of coop.
### nobody is willing to accept the responsibilities

### to be amended
### to be computed
### busy
### just follow the bank's policy
### to be included in the policy

### The cooperative has overlooked the acceptance of associate member/s.
### The Secretary of the cooperative is newly-appointed.

### On going compliance. The secretary is newly-appointed.
### The cooperative has no budget yet for its GAD plan, programs, and projects.
### The BODs are not aware of the policy on cash management.
### The cooperative is not yet aware of the CISA

### The cooperative is unaware of the requirements for the signage.
### The officers are unaware of the subscription agreement.

### The officers are unaware of the Share and Transfer Book.
### The officers are unaware of the issuance of Share Capital Certificate.
### The officers are unaware of the Election Rules and Guidelines.
### Due to conflict of time and pandemic.
### The officers are unaware of the requirement of notice of meeting.
### The books were not properly turned over by the previous officer to the new officer.
### The officers are not aware that the AFS should be published and kept posted in a conspicuous place in their office.
### The cooperative officers are unaware.
### The cooperative officers are unaware of the mainstreaming of GAD in the cooperative.
### The cooperative is not aware with the mainstreaming of GAD.
### The officers are unaware of the CASA.
### The cooperative is unaware.
### The officers are unaware.

### The officers are unaware of the development plan.
### The cooperative is not yet aware of the CISA

### No orientation on capital build-up
### The specific provision on mandatory training requirments for officers was overlooked.
### Failure to attend trainings was due to conflict of training work schedules.
### No trainings conducted due to pandemic restrictions and conflict of schedules of some of the officers. Activities relative to community development was charged as an expense.
### Limited time to convene due to workload. Conflict of schedules.
### GAD Committee needs further orientation to gain awareness of the concepts needed to advance gender mainstreaming.
### limited time to convene to craft educ. program due to workload.
### The cooperative were unaware of RA 9510
### The cooperative officers have no idea on how to incorporate GAD in their cooperative
### The cooperative officers have no idea on how to mainstream GAD in their cooperative
### They were unaware of the MC
### Other cooperative officers are employees of an institution hence the difficulty of attendance to trainings
### Due to non compliance to MC 2015-09
### They are hesitant to implement due to recurring losses in business operation
### The cooperative officers are still unaware of the MC
### The cooperative officers were still figuring out how to implement the CBU since most members are still hard up in life due the the Pandemic
### The cooperative officers are not yet compliant with the MC 2015-09
### Source of income of members were greatly affected by the pandemic, business operations of the coop has stopped during the pandemic.
### The cooperative officers do not know how craft one

### The cooperative is still incapable of complying with the MC 2013-22 and are willing to undergo GAD Orientation or GST
### The cooperative officers have no idea on how to mainstream GAD in their cooperative
### ELECOM overlooked said provision on mandatory trainings for all officers.
### The cooperative officers are unaware
### Officers were inactive. Committees invovled were non functional.
### No fund source for ISC & PR

### mislooked
### none of the members are willing to serve and become an officers of the coop
### no mandatory training

### due to pandemic
### lacking trainings of the officers

### no format
### not aware

### the approval is within BOD level only.
### busy
### included in the Annual Plan and budget.

### The coop is already considering this
### The coop is already considering this.

### The officers are unaware of the provision of the by-laws.
### The Officer/s forgot to post the copy of AFS in the bulletin board.
### The cooperative is unaware with the mainstreaming of GAD.

### lack of supporting documents
### overlooked
### no sufficient fund
### Not yet avail regulatory relief on MCs time frame on GA.
### Damaged by typhoon
### Damaged by typhoon.

### Accepted individual without contribution to have additional members.
### The coop was not aware

### The coop has no operation since 2020 until present
### Not enough number for all committees

### minimal amount. not enough for socio-civic activities to be conducted
### Not enough number for all committees
### Neglected to provide subscription agreement

### There is share and transfer book but not updated
### Neglected to issue share capital certificate


### Attending discussions on CDA MC and advisories but did not maintain hard copies
### The fund is used in the business operation
### Insufficient knowledge to prepare these documents and activities


### Unaware that there should be defined policies for DOSRI
### Insufficient knowledge on how to craft plans and programs
### Lack of funds for technology innovation
### unaware

### practiced but no written policies nor reports
### no incidence of stale/lost checks

### conducting but no written policy

### unaware
### joining in activities initiated by the LGU but unaware that it should be included in the social development plan
### on process
### unaware
### A/C not implemented
### no data to monitor

### The cooperative does is not aware that all members should have trainings.
### Coop for crafting

### still planning to attend trainings
### most members quit or discontinue their membership

### coop not aware
### Unaware for the formulation.
### damaged by typhoon

### ongoing amendments
### The board does not want to change the bond of membership for regular members.
### one of the BOD was appointed as Manager

### for amendment
### on going compliance

### minimal amount only
### minimal amount

### amendment ongoing
### No coop staff to mainatin and update the share book

### Thge members are not participating in this program
### lack of time and willingness to attend seminar

### The amount were utilized in the business operation

### No coop staff to maintain and update registry book
### No coop staff to maintain and update
### Insufficient knowledge on how to prepare education plan
### The fund was used in the business operation
### Issuficient knowledge on how to p7repare and impl4e7ment GAD documents and activities
### members decline posi4tion in the coop
### Do not know what is cash reconciliation
### Lack of coop staff to do the 7bank 7reconciliation

### Insufficient knowledge to prepare policies
### Being enegage in transport operation is is very hard to maintain copies of its non member patrons
### The funds were used in the business op7eration

### Unaware of this

### Insufficient knowledge to prepare social development plan
### Lack of funds to implement technology innovations

### the coop has pending applications
### Lack of capital.

### not monitored
### Needs approval from the NKC management


### Undecided
### The GA and the board limits the bond of membership to banana growers only.
### delayed preparations

### on process
### needs training

### no policy

### Cannot be handled immediately.
### No forms
### Failure to give time.

### Failure to give attention.
### Failure to give time.
### Short coming to give time

### The Cooperative must distribute and/or credit patronage refund for non-member patron in accordance with Art. 86, 5(c) & (d).
### unaware
### minimal amount
### for processing

### no policy
### on process
### minimal amount only
### no report
### un aware
### no policy to adopt diminishing balance

### No Orientation about CISA

### The coop has no operation and coop office

### the coop is not compliant of the 2021 mandatory reports
### the coop statutory funds was not 100% funded and placed in the separate bank account
### no surety bond

### no surety bond
### newly registered coop, no member has fully paid the subscribed capital
### Due to pandemic the coop decided to suspend the implementation of CBU to help the members

### The coop has not yet prepared election rules and guidelines since it a newly registered coop
### Newly registered coop but willing to comply
### Newly registered and unaware.

### newly registered coop and has no knowledge on how to prepare education plan
### Newly registered coop ha sno know;edge on how to prepare GAD documents and activities
### newly registered and has no capacity to pay coop employee
### newly registered coop and no idea on how to prepare CASA
### tual practice but without written policies

### newly registered coop and has no knowledge on how to prepare social devel4opment plan
### Newly registered coop and lack of capital for technology innovations
### The cooperative was not aware of the provision for the non-member patron with regards to the computation of the patronage refund.
### Newly registered coop still studying how a cooperative operate

### The fund was used in the business operations.

### Not aware of this kind of policy.

### The concerned unit said that there are still adjustments to be made to the service agreement.
### no format
### to be scheduled with PCDO
### to be computed
### lacking training

### not affiliated
### not aware

### equipment only
### vary laborious
### the cooperative shifted from its old insurance policy to new insurance
### on going formulating the GAD policy
### waiting for the approval of the board of directors
### cost cutting

### not aware
### unable to pay as promised.

### not yet prepare subscription agreement
### not yet discuss with bod

### not yet discuss with elec committee and with BOD
### not yet prepare registry of membership

### not yet discuss with educ committee
### not yet renew surety bond
### not yet prepare registry of membership

### Coop allowed membership without initial paid up capital
### The BODs are unaware of the disqualification. New cooperative.

### Officers not aware of the requirements.
### The Secretary is on the process of preparing the form.
### The Officer/s forgot to post the copy of AFS in the bulletin board.
### Have not procured the certificates.

### Does not have enough fund for the reserves.
### No dev't. plan crafted due to difficulty of convening the officers.

### Unavailability of some officers, some are inactive.
### The business activity has been affected by the pandemic.

### The original signage was damaged by typhoon.
### The officers are unaware of the implementation of the CBU Program
### Due to system error during the encoding of report. The officers were unaware of the provisions.
### The cooperative was not aware of the this prohibition.

### The officers are unaware of the registry of membership.
### Compliance officer was no longer member of the cooperative.
### The compliance officer is no longer member of coop
### Old location is not accessible…coop needs a bigger area to conduct business.
### The officers are not aware of these books to be maintained.
### The AFS was not audited by an External Auditor.
### not yet discuss

### not yet discuss

### not yet remits CETF
### not yet comply
### the ACBL is not conformity with RA 9520
### the coop has associate members but no provision of associate members in the ACBL
### the AOC does not contains allocation of preferred shares for associate members
### Coop could not locate the documents
### Coop not aware

### The coop documents cannot be located
### coop not aware

### the total amount of paid up capital as stated in the 2021 AFS exceed the amount of authorized capital of the cooperative
### Some members of the coop exceed the 10% limitation on share capital subscription
### the coop has no Election Rules and Guidelines
### the coop has registry of membership but does not ontains the required minimum information pursuant to the pertinent memorandum circular
### the coop has expired surety bond
### the coop has non submission of 2020 & 2021 mandatory reports
### the coop has no CETF due apex remittances

### the GAD Committee has no policy, development plan, programs and budget
### the coop has no separate bank accounts for total statutory funds
### the coop has no updated credit / lending policy
### the coop does not provides allowance for probable losses
### the coop has no Certificate of Public Convenience (CPC) from National Water Resource Board.
### Pending process of amendment
### Unaware of the updates from the authority

### Unable to formulate a CBU program
### Unable to process the renewal of the surety bond.

### Unable to make the share and transfer book
### Unimplemented resolution/ policy
### Unable to submit reports to the BODs
### No reports made

### No policy
### No social development plans made
### not fully funded.
### Submission was delayed since affected by pandemic
### Unaware of the updates from the authority

### The cooperative have not yet decided what business to start.
### application still on process

### still on going
### Not fully funded

### Unable to produce developmental plans and programs
### Submission was delayed due to covid

### submission is delayed
### submission was delaed
### The document is kept by the treasurer and she is on leave.

### The document is kept by the Treasurer and she is on leave.
### To comply.
### still looking for trainings for coop officers
### Coop still crafting
### only in the system excel file and printout of list of issued shares
### only in the system excel file and printout of list of issued shares
### newly registered and no members has fully paid the subscribed capital
### newly registered coop and due to pandemic the coop suspended the implementation of CBU
### newly registered and very few members

### newly registered and insufficient knowledge to formulate policies

### newly registered and has yet to acquire the registry book
### newly registered but will comply
### newly registered and has no idea how to prepare education program
### newly registered coop and no idea on how to prepare GAD documents and activities
### newly registered and no capacity to hire coop employees
### newly registered coop and no ide ahow to prepare CASA

### newly registered and has not conduct4ed strategic planning

### newly registered and has no idea on how to prepare social development plan
### newly reg*istered coop and has no funds for technology innovation
### the document is kept by the treasurer and she is on leave

### On process already. Amendment was approved already by the General Assembly.
### Not yet downloaded from the CDA website
### not yet downloaded from the CDA website
### offer discount or commission to non-member

### offer discount and commission


### Misplaced

### the coop still looking for another person to appoint as bookkeeper
### crafting still on going

### Crafting is on going
### no record
### in the system

### newly instituted
### newly instituted, delayed due to pandemic

### coop still crafting
### Aware but di not implement

### Due to pandemic the coop suspended the implementation of the CBU

### No coop staff to updtae the registry book


### Neglected to maintain hard copies
### the coop has no capacity to pay minimum wage
### No funds to allocate for retirement fund
### No idea on how to prepare education plan

### The fund was utilized in the business operation
### No idea on how to prepare GAD documents and activities

### ACtual practice but there is no CASA

### Another task for the staff
### Unaware that there should be well defined policies for DOSRI
### No idea on how to prepare social development plan

### It was hard to recruit new members given the present situation
### No funds to adopt technology innovations

### seldom experiences on lost or stale. regulate checks
### For review.

### Due to the busy schedule of the concerned staff
### Application is ready for submission already. To be submitted soon.
### not practiced
### cbu are still below, not signify to become a member

### unaware
### no orientations
### Cannot compel members to pay due to the pandemic
### some officers are newly elected and due to restrictions of the pandemic . Most officers are senior citizens
### unaware of the validity of bonds
### newly registered officers are still not fully aware of the preparation of reports
### newly registered, not aware of the TIMTA Law

### incomplete merchandise displayed for sale

### still to be discussed

### lack of funds
### halted application due to pandemic
### members & officers are scattered

### Unaware of the subscription portion.
### Unaware that credit is not included in the coops goals and objectives.
### The coop will comply with the prescribed format
### Unaware that preferred shares are to be offered to associate members
### There is no allocation on preferred shares so all shares issued were all common shares.
### Unaware that susbscription agreement must be provided for the members additional share capital
### Due to pandemic, the coop suspended the implementation of the CBU
### Members decline position n the coop and not qualified in the position

### Unaware that non member patrona re entitled to patronage refund

### It is hard to compute their 13th month pay because they are not full time employees
### No funds available for the retirement fee


### No qualified members
### Still seraching for the right person in the position

### Unaware that it should not be prepared by the cash custodian
### No idea on how to craft policies

### This will be additional work to the dispatcher/driver
### Awa4re but did not implement

### Unaware that DOSRI accounts must be well defined in the policies
### due to pandemic and unaware of the documents
### unaware of the importance of GAD committee

### Unaware of the board resolution on the compensation
### due to pandemic and less attention on the matter
### the federation is non-operational as well as no communication on the cooperative

### the GAD committee is not discuss in the general meeting and unaware of importance of the GAD committee
### the cooperative is unaware of the Statutory funds security

### the cooperative is unaware of the DOSRI accounts
### not discuss in the General meeting

### due to typhoon Odette
### not discuss in the general meeting about the subscription agreement
### Unaware of the documents details and not discuss in the general meeting.
### aware nut did not implement
### No member has fully paid his/her subscribed capital

### Sinc ethe coop is not yet operating, the members has no source of income to contribute in the CBU
### Not qualified in the position and very few members

### The coop has not conducted election of officers

### Ther eis no coop staff to mainatin and update the registry book
### NO coop staff to maintain and update

### No staff to maintain and update.
### Unaware that it should be posted in the coop office
### The financial statement was prepared/ provided late

### The coop ha sno idea on how to prepare GAD documents and activities
### Still looking for the right person in the position
### The coop has no capacity to pay hired employees
### NO capacity to hire coop employee

### Unaware that DOSRI accounts must have well defined policies

### Due to pandemic the coop wa snot able to conduct strategic planning
### NO idea on how to prepare social development plan

### It is hard to recruit new members given the present situation

### the coop has pending applications
### Lack of funds.

### Due to pandemic and the coop has no business operation CBU was not implemented
### Not enough number of members for all committees

### Not enough number of members for all committees
### The coop has no capacity to rent an office space in the City of Binan
### not discuss in the general meeting about the election rules and guidelines
### due to pandemic and busy hours of the members.
### Unaware of the importance of document

### Not discuss on the general meeting and due to other matters
### Unaware of the importance of RA 9520

### unaware of the posting of the AFS in cooperative premises.
### Unaware of GAD mainstream and committee due to not discuss in the general meeting
### Unaware of the importance of Statutory Fund and its security.
### Unaware of the importance of DOSRI accounts due to not discuss in the general meeting.
### Unaware of the importance of the credit policy
### unaware of the loan documents and other data on the loan folder.
### Due to pandemic and not discuss in general meeting

### Unaware of the posting of AFS in conspicuous place/space.
### due to not discuss in the general meeting and not included in other development list.
### Due to busy operation of officers on the other matter.
### still generating the new signage for the cooperative

### the cooperative is unaware of the minimum membership registry on the policy of guidelines in the MC 2012-16
### the cooperative is unaware of the minimum membership registry particular on the policy guidelines MC 2012-16
### Unaware of the Subscription Agreement memorandum
### Unaware of the importance of the Shares and Transfer book and not discuss in the general meeting
### Unaware of the memorandum circular 2013-02 and not discuss in the general meeting
### the cooperative is not affiliated in any federation and not updated for any training provider.
### Unaware of the importance of RA 9520.

### Not discuss in GA meeting about the rules and regulations.
### Due to pandemic and not discuss on the matter in general meeting
### the cooperative did not took action on the previous findings due to busy schedule of the board of directors and not discuss in the general meeting
### due to pandemic and limited time allocate in the the general meetings
### on process
### no format

### not aware

### to be renewed

### incharge is so bs=usy
### no format
### NO BOKKS AVAILABLE

### NO FORMAT

### not aware
### can not afford
### on process
### no aware

### stolen
### no format
### not reminded
36
### for renewal

### not aware

### Due to unavailability of time some of the coop officers has not completed the Mandatory Trainings in accordance with MC 2015-09
### on process
### on process
### on process

### on process
### Unaware

### no format
### few only

### on scheduled
### to be renewed
### on process
### not aware
### incharged is so busy

### Coop new Reg., Will come up with Election rules and guidelines within next year
### Not yet deleted in the list of members
### no proper turn-over of documents

### due to pandemic
### due to pandemic


### lack of awareness and no proper turn-over of documents
### wrong account posting

### No coop office.
### ELECOM has lack of knowledge to formulate policy.
### No funds available for the Statutory Reserves.

### Coop office is not yet permanent.
### The secretary is inactive.
### Members are inactive.

### stolen
### to be establish yet

### no format
### not aware
### waiting for schedule of training

### waiting for schedule
### no computation
### with the secretary

### on process
### no form
### not affiliated

### busy
### Not all officers attended the mandatory training

### not included in the computation
### not computed

### not aware
### PPE only

### Utilized in the business operation.

### Currently has no available funds due to cases acted with land disputes.
### Due to lack of time together with the board of directors.

### The cooperative has no enough funds to hire bookkeeper.
### No available funds for the statutory reserves.

### Not prioritized as required.
### The BODs failed to call for the GA.
### Failed to comply.

### Note: Initial requirement of CDA.
### no format
### not aware

### on process

### not affiliated
### to be uppdated
### on process
### Officers / personnel and files should be available for inspection.

### due to pandemic restricitons

### amendments approved by GA but preparation of documents is not yet finished

### the book was lost
### due to pandemic

### New officers are being scheduled to comply.

### New requirement in the inspection.

### Not regularly practiced.
### Failed to provide the required allowance.

### Failed to comply with the requirements.
### due to pandemic

### no enough fund
### Newly registered coop. Signage is posted but incomplete information since coop is not yet aware on the signage format
### Composition of Committee not in accordance with the By-Laws

### Non-renewal of Surety Bond
### due to pandemic

### Newly registered coop. Not yet affiliated to union/federation
### Newly registered coop. No Bank Recon prepared
### Lack of funds.

### new coop.
### Collecting share capital.

### new coop

### Newly registered coop. Not all officers completed the mandatory trainings
### new coop.

### Newly registered coop. Need further information about CISA

### new coop.
### new coop.

### Newly registered coop. no template available of subscription agreement

### Newly registered coop. Not aware on the Share and Transfer Book format
### Newly registered coop. Not aware on the issuance of Share Capital Certificates

### Due to pandemic, the coop suspended the implementation of the CBU
### members decline position in the coop and conflict of schedules.
### Lack of time and conflict of schedules

### Unaware on this provisions in the by laws
### lack of coop staff to update the registry book


### The coop would just browse the CDA website for the regulations
### No idea on how to prepare education program.

### Still looking for qualified person in the position

### Actual practice but without written policy
### Neglected to prepare CASA for this.

### Unaware on this

### Lack of funds to implement technology innovation
### The LGU has no aciivties and the coop was not informed.
### Due to pmademic, the coop decided to suspend the implementation of CBU

### Newly registered coop. Still not aware on the formulation of Social Development Plan
### Filed amendments but di not comply with the findings.

### Very few members are contributing to the CBU. Due to pandemic, the coop decided to suspend the implementation of the cbu
### No time to attend mandatory training
### lack of coop staff to update the registry book

### Did not print the regulation . IF needed the copy of regulation, officers would just browse CDA website
### No idea on how to prepare education program

### Looking for the right person for the position
### Insufficient knowledge on how to formulate policies

### Neglected to prepare CASA for this

### Unaware that DOSRI accounts policiy must me well defined

### Lack of funds for the implementation of technology innovation

### The coop did not prepare PAR.
### Due to pandemic and no staff to prepare the documentary requirements

### Due to pandemic the coop suspend the implementation of the CBU
### Did not print hard copy and just browse CDA website whenev7e7r they need CDA MCs
### No personnel, but will comply.
### No personnel but will comply.


### Complying by schedule.
### The GA is being scheduled.

### For follow-up.

### new coop.
### Still accumulating funds.

### due to pandemic
### on process
### unaware
### no data
### Scheduled to comply the training.

### Complying the required APLL.
### On-going preparation of reports.

### The coop upon inspection did not conduct yet their AGAM.
### The coop upon inspection did not conduct yet their AGAM.

### no policy
### un aware
### not prioritized

### not priority
### Coop was only registered last September 2021

### Unaware of the Subscription Agreement
### Due to not reach the minimum units operating the 23 units under probational by LTFRB
### Unaware of the Management Agreement that is stated in the By Laws
### due to pandemic

### no time to renew
### destroyed
### no format
### not aware

### lack of funds
### lack of fund
### lack of fund
### due to pandemic

### no written and not yet updated

### some members put up their own consumer store business

### lack of mandatory training
### with schedule at CCDO
### we will renew

### on process
### not affiliated

### for updating
### no format
### not aware
### aware but dont know how to make it
### aware but no time to do it yet

### not yet amended due to pandemic
### not yet formulated because of lack of time

### due to pandemic
### Unaware of the Subscription Agreement

### Unaware of the Shares and Transfer book
### Unaware of the mandatory trainings and source of information where to avail the trainings
### No Financial Operation is stated on year 2021 or Non operational.

### Unaware of the copy of the document
### limited of time allocation and did not discuss on the first general assembly/meetings
### the cooperative designated a ne treasurer and on going applying for Surety Bond
### Unaware of the posting of the AFS in the office premise
### the cooperative on process of formulating the education programs
### the cooperation is regaining operation

### Unaware of the DOSRI accounts
### due to restarting and regaining the regular operation of the cooperative
### Due to restarting and regaining the regular operation of the cooperative
### no available time to do it

### unaware
### trainings were put on hold due to the pandemic
### expenses that were supposed to be deducted from the statutory funds were treated as operational expenses
### overlooked
### yet to remit
### not aware

### practiced but no written policies
### presence of other establishments offering same services
### not considered necessary

### expenses incurred that was supposed to be deducted from the CDF were treated as operational expenses
### Utilizations were treated as operational expenses
### coop find it easier to use the straight line method of computing interests
### unaware
### on process
### no format

### not aware

### no affiliated
### equipment only
### not updated

### no format
### not book available
### with schedule at PCDO

### not aware

### not affiliated
### to be updated

### On the process of voluntary dissolution.
### On the process of dissolution.

### no format
### already schedule with CCDO

### for renewal
### on process
### not affiliated
### not aware

### sales lady is so busy
### bookkeeper is busy

### Reliant on in-house information system
### For voluntary dissolution.
### For dissolution.
### For voluntary dissolution.

### For dissolution.
### ATI Bohol MPC is not aware of the requirement
### ATI Bohol MPC is not aware

### not aware
### ATI Bohol MPC is not aware of the requirement

### No signage
### BODARE MPC has not provided for the fund since they are practicing discounted rates offer to non-member or offering commissions to its members patronage.
### BODARE MPC informs that required data for a share and transfer book can be extracted from their information system
### BODARE MPC has newly instituted the GAD Committee

### This is due to the non-signifying to become a regular member of the associate members. Likewise, a member would become a regular member only upon full payment of its subsciption
### submission was delayed due to covid
### No Idea on this matter.
### on process
### no format
### not yet scheduled

### not aware

### busy
### the incharge is busy
### unaware
### time constraint
### on process
### Needs GAD training

### needs GAD training
### needs training

### on going remittance
### for planning
### needs training

### on process
### very limited amount only
### unaware
### unaware
### lack of funds

### not funded
### on process
### for processing
### needs training/info

### the coop has no Members' subscribed and paid up shares are covered by subscription agreement
### the coop has no Share and transfer Book
### the coop did not issue share capital certificates

### the coop has no continuous capital build up
### the coop has no Election Rules and Guidelines

### Not all officers of the cooperative undergo mandatory trainings
### the coop has registry of membership but in accordance with MC 2012-16
### the coop accepts membership w/out conducting PMES

### the coop has no copy of minutes of General Assembly and BOD meeting
### the coop GAD Committee has no policy, Development Plan , Activities and program
### Statutory Fund not funded
### Composition of Ethics Committee not in accordance with the By-Laws
### Composition of MedCon not in accordance with the By-Laws

### no format
### already reminded

### no computation
### not computed

### not all
### not funded, not affiliated

### not aware
### busy
### on process
### not funded

### not updated
### institution.
### Signage is posted but incomplete information since coop is not yet aware on the signage format
### Composition of Education Committee not in accordance with the By-Laws
### Failure to conduct regular BOD meetings due to pandemic

### no information.
### new member to federation

### amendment is ongoing.
### Lack of capital and the officers just follow orders

### They were instructed to hold office not on their registered office address because this is where the do the activities of the coop.
### Neglected to put a signage
### The members were not asked on how much are they going to subscribe and the initial paid up capital .
### This was not explained when they were accepted as members
### The cooperative issues share capital certificate (common and/or preferred shares) to members i
### This was not clear and explained to members
### NO election ever happened, the officers were just appointed.

### No time to attend seminars
### The funds were used in the operation of thecoop
### Unaware on this provision
### No coop staff to update the registry book


### The officers would just browse the CDA website for the regulations but di not maintain hard copies
### Very seldom that officers conduct meeting

### No coop staff to maintain and update the share and transfer book.
### Still looking for the right person to the position

### NO idea on how to prepare GAD documents and activities
### No idea on how to prepare CASA

### The funds were used in the operation of the coop
### When they joined the cooperative the issue was not properly discussed
### Unaware and not inclined on formulating policies
### no idea on how to prepare policies

### It is hard to encourage others to join this coop . Some members are withdrawing their membership.

### It is enough for members that they have job and do not care if the coop is operating based on the regulations and standards of CDA
### The business of the coop does not really belong to the coop
### Planning not yet done.
### No Orientation yet.

### The coop hold office in other place because this is were the members work as sewers.
### No coop staff to update the share and transfer book
### NO coop staff to prepare the share certificates

### not aware
### No template available of subscription agreement.

### due to covid, non availability of trainings
### not encoded in the system

### not aware
### not aware

### no bank accounts for statutory fund
### not aware

### provide separate / limit t accounts on cash for w
### The renewal was not done because of pandemic

### The concerned officer is nort aware of the needed report
### The concerned officer is not aware of the report

### not practiced
### not practice
### Education Committee not functioning

### CETF not funded

### change of focal persons or incharge. on going compliance
### Due to no preferred shares
### Unaware of preferred shares for the associates and not included in the AC/BL
### Unaware of the details and template of the Shares and Transfer book
### the cooperative include it in the insurance of the building or its office
### Unaware of the posting of AFS on a conspicuous place in its a premise
### Unaware of Supplies Inventory
### Unaware of separation or restriction on account

### not included in the GA meeting
### In preparation
### for formulation during GA

### some officers has conflict of time, to be complied
### not aware, to be complied

### Coop is not aware that it is to be renewed yearly
### none due to pandemic, to be complied

### not aware, to be implemented
### not awarw, to be complied

### not included during GA, to be complied
### damaged during Typhoon Yolanda, to be complied

### did not implement, to be complied
### conflict of time, to be complied

### not yet distributed, to be complied
### not aware that it is to be renewed yearly, to be complied

### not included during GA, to be formulated

### did not distribute yet, to be complied
### not aware that it is to be renewed yearly, to be compliedarly

### not aware, to be formulated

### Coop issued Share Capital Certificate to Members but what is reflected was the total Paid Up Capital of each member, not the fully paid up subscribed shares, to be complied
### not aware, to be complied to include the Chairman

### on process
### no format
### with schedule already

### not aware

### no in quorum
### not affiliated to federation

### to be ask to the bokkeeper
### no records turn over by previous staff
### busy

### no records turnover from previous staff
### not funded
### no records turnover by previous staff

### no records turnover
### no turnover from previous staff

### not know how to fill up
### affiliated but not demanding remittance

### not aware

### no format

### not aware
### not funded

### no billing from Fed
### incharge have no knowledge

### only PPE

### not updated
### to be followed up with the incharge
### no sample
### not computed
### for renewal

### not affiliated
### not awaare

### to be followed up to the bokkeeper
### PPE only

### mislooked
### no format
### not funded
### no format
### no format

### with schedule already with PCDO
### not aware

### to be renewed
### on process
### not affiliated
### not updated

### not funded
### no format
### on process
### no sample
### for operation
### no knowledge
### no format
### on process
### Short coming to give time.

### Un-aware
### Transferred to other area/office
### Still waiting for the BIR

### Qualification of associate members are not in accordance with the By-Laws
### c/o Election Committee

### No operation
### c/o Secretary

### Not posted
### c/o Committees
### Not included in the last GA
### Not yet affiliated with any fed/union.

### No Staff
### Incomplete FS
### c/o Treasurer

### No operation
### Not included in the GA approval
### No operation
### Associate members are more than the number of regular members
### No operation
### with signage but not in accordance with MC 2017-03.

### conflict of time, and due to pandemic, to be complied

### not included during GA
### The paid-up capital is at zero level since the whole amount was stolen by the treasurer.
### No CBU program implemented, no operation.
### No trainings
### Absence of Election Rules and Guidelines. Absence of Election Rules and Guidelines.
### Conflicting schedules as reason for non attendance in trainings is very minor and can be easily remedied if the coop officers are really committed to their responsibilities.
37
### No operation and net loss

### will conduct this coming September 2022, will submit regulatory relief

### No copy
### Incomplete BOD, no committee meetings, no GA meeting

### Not aware
### Not yet submitted, no one wants to take the responsibility
### Un-aware, No operation


### damaged due to typhoon, to be complied


### ignore, to be corrected
### due to pandemic, to be complied

### conflict of time and due to pandemic, to be complied

### No Staff

### not included during GA, to be amended
### Share Capital Certificate was issued to Members but what is reflected was the total Paid Up Capital of each member, not the members with fully paid up Subscribed Capital, to be corrected
### Conflict of time, t

### forgot to include the Chairman, to be complied
### not included during the GA, to be complied

### overlooked, to be complied

### did not provide, to be complied


### did not conduct, to be complied
### no report made, on going preparation
### did not comply, in preparation

### did not comply, to be implemented


### not yet aware how to compute the PR, to be complied
### not aware that it must be renewed yearly, to be complied




### Still with onhold application with BIR (Under Audit 2019)
### Awaiting final approval of amendment.

### No allocation, will include in the amendment
### Still drafting, absence of Election Rules and Guidelines.

### No committee logbook

### For adjustment on the AFS
### Un-aware
### Awaiting final approval of amendment.
### Not yet amended, overlooked due to busy schedule of officers.

### No available signage

### No issuance of share capital certificate
### No implemented CBU program

### Due to change of officers
### Absence of Election Rules and Guidelines
### Conflicting schedules as reason for non attendance in trainings is very minor and can be easily remedied if the coop officers are really committed to their responsibilities.
### Net loss for 2021
### Listing only, not in accordance with MC 2012-16.
### No copy
### Listing only
### Incomplete minutes

### No copy of share and transfer book.
### Not posted
### No submission of reports.
### No approved annual development plan


### No staff
### No staff
### No staff
### On process

### due to pandemic and faction of BODs
### not aware that it must be renewed yearly

### Not provided in the By-Laws

### not enough capital and the members no longer cooperates
### members can not be compelled to contribute due to crisis

### no format
### due to crisis
### no books available in the market

### with secretary
### on process
### to be crafted yet
### no format
### no enough capital. members are not supportive
### no enough capital

### no GA/BODs meetings conducted
### not enough capital

### due to crisis
### no books available in the market

### no format
### on process
### no training yet on strategic planning

### The officer in charge for the computation just followed what was instructed by the BOD regarding the matter.
### Not able to amend due to pandemic

### Unable to amend due to the pandemic
### Not yet amended.
### No provision in the By-Laws in the acceptance of associate members

### No allocation of preferred shares for associate members
### With issuance of common shares to associate members

### last issuance was 2017.
### Not included in the policy

### Unable to amend due to lack of time
### No person in charge to implement
### As reflected in the 2021 AFS, adjusting entries to reconcile ending balances
### No enough fund

### lack of time of officers

### Old officers has no proper turnover to new officers
### Prepared by cash custodian

### Unable to amend due to the pandemic
### Not funded, placed in the operation of the coop


### Unable to amend due to pandemic
### Old officers overlooked the amendment
### New officer are yet to implement

### Not included in the GA approval
### 13.06% only
### No basis of issuance of share cert since members are not covered by subscription agreement.
### the coop has registry of membership but not in accordance with the required minimum information
### Need to revise the lending policy.
### No docs available

### the coop GAD Committee has no GAD Committee policy, development plan, program, activities and budget
### No willing Members to run as officers.
### No willing members to become officers.
### NO willing members to become members.
### Still the statutory funds were not funded

### Officers had not yet completed the mandatory trainings

### The coop is yet to remit
### in preparation

### In preparation
### Not familiar with this.
### Not aware with the rules.

### Not aware of rules.

### On going processing
### Relocated on our new building.
### ACBL not yet amended.

### With GA approval last 2021 on the amendments of ACBL but not yet process with CDA.
### Coop to revised membership form to include thereto the subscription agreement.
### No system available. On going for the customization with current system provider.
### temporary office
### still processing
### for processing

### for policy formulaiton
### for training
### for establifor establishment shment yet

### not yet implemented
### for 2023




### Used in cooperation

### No computerized program for diminishing computation
### Data privacy issues
### To give up highier interest rate on ISC.
### unaware
### for hiring

### Lack of Time
### Unable to remit due to pandemic
### No system available. Currently working for the system customization.

### Overlook the implementation.
### Not yet finished in making the GAD Policy and development plans.
### Overlooked by the officers.
### Due to pandemic

### Still no agreement of the Board.
### Overlooked by the Board.

### Overlooked by the Board
### On going amendment with CDA

### On going amendment with CDA
### Overlooked by the management.
### No idea as to this policy but will comply.

### No idea as to this policy but we will comply.

### No distribution yet of IOSC and PR upon inspection
### No idea as to this policy but we will comply.

### System not yet modified.
### For appointment of Ethics committee who have resigned from the coop.
### On the process of formulating policy on GAD..

### The cooperative has an internal procedure on the replacement of outstanding, stale, lost checks however, it was not able to put it into writing.
### For appointment of Ethics Committee to replace the resigned members.

### not aware of the rules
### Not aware of the guidelines.
### not familiar with this.
### Not aware of guidlelines

### have difficulty to find the accredited training provider

### In preparation
### NOt aware of the rules.

### was not aware of the rules.
### not knowledgeable on this.
### The cooperative has an internal procedure pertaining to the replacement of checks however it was not yet transformed into a policy.
### The cooperative has an internal procedure in the replacement of checks however, it was not yet transformed into a policy.
### not ware of the rules

### not knowledgeable on this

### not aware of the rules.
### On the process of preparing the agreements for signature of members.

### unable to present computation on the rate of interest on share capital and patronage refund during inspection
### Members registry book not available during inspection

### Partial remittance only
### Preparation of amendment documents is ongoing.
### Signage for the new office is already prepared but not yet installed.
### Waiting for the issuance of COC to proceed with the online amendments in the ECOOPRIS.
### The election committee to discuss the amendments of the election rules.
### Due to the busy schedules of some officers .
### Lackiing data in the members' profile.

### Failure to renew is unintentional.
### It will be done when the amendments of the ACBL be approved.

### Compliance is in progress.
### To be discussed in the upcoming BOD meeting.
### GA not yet conducted
### The institutional buidling has an on going renovation.

### BDMPC was not mindful of the type of membership and was not aware of the discrepancy on its definition and classification
### BDMPC was not aware of the requirement of such provision
### BDMPC was not aware of the proper issuance on the type of share depending on its membership classification.
### Not yet aware.
### The BOD failed to appoint EDCOM

### BDMPC was not aware of the proper provision on qualifications
### BDMPC was not aware the need to provide and maintain a Share and Transfer Book
### BDMPC had issues on finding local training providers for the required training and due to the health protocols implemented.
### no associate member

### no forms

### BDMPC has collected the required minimum information on its membership application but has not properly provided data input to its information system
### BDMPC has not not properly updated and collected the required information
### BDMPC was not aware on its requirement
### The BOD failed to appoint EDCOM

### BDMPC was not aware on the significance of codification
### BDMPC is not aware that no other funds should be charged to the net surplus
### BDMPC was not aware on the required separation of bank account but has internal practice to maintain/restrict the fund accordingly
### BDMPC has not practice any DOSRI policy and is not aware
### unaware expiration
### not aware

### still scouting a federation
### BDMPC has no policy but has internal practices in place on the handling of tellers cash
### BDMPC is on the process of its compliance. Compliance was halted due to the changes made on the compliance focal person

### micro coop
### bookkeepers no provided
### micro coop

### micro coop
### micro coop

### micro coop

### no policy
### For distribution
### For Formulation of GAD policy, plans & programs.

### Bohol APC MPC is not aware of requirement
### Bohol APC MPC was not aware the need to provide and maintain a Share and Transfer Book
### Bohol APC MPC is not aware and familiar of a registry

### Bohol APC MPC is not aware of the minimum information required
### Bohol APC MPC is not aware of the requirement

### Bohol APC MPC is not yet familiar on what programs and training to include in their GAD programs
### Bohol APC MPC is not yet familiar with what support system and services to include in their GAD programs
### Bohol APC MPC has no policy but has internal practices in place.
### Bohol APC MPC was not aware on the significance of codification
### Bohol APC MPC is not aware of the requirement. Sales/Services to non-members are minimal or non-existent since all non-member transactions on caterings/canteen operations are lodged/ recorded to a member.
### Bohol APC MPC is not aware of the requirement
### Bohol APC MPC is not aware

### Bohol APC MPC is not aware
### Bohol APC MPC is still on the process of its compliance

### Unavailability of the area

### Due to net loss from the previous year
### Undecided
### Bohol APC MPC is not aware of prescribed minimum requirements
### Concern on location
### For updating of share book.

### Updating of information in the registry book
### Committee on GAD was already appointed and on the process of complying with GAD MC.
### coop is an unaware that they have to maintain a share and transfer book
### Coop have not yet applied for tax Exemption
### Coop not able to take up in the BOD meetings.
### Coop just notice that it is not incorporated in their By-laws but it is in their Manual of Policies and Procedures.
### Negative was the effect of Typhoon Yolanda and until now coop is recovering from that losses.
### Articles of Cooperation and By laws is not updated for the 2017 template of ACBL
### Negative was the effect of Typhoon Yolanda and until now the coop is still recovering the losses incurred.
### Most of these associate members are kiddie savers, coop is now on the process of having a laboratory cooperative for these kiddie savers.
### No hold on the capacity to create a credit committee for productive loans
### Due to avoiding the confusedness between DTI agency and cooperative
### Due to not discuss in the GA meeting
### the cooperative that no major role or any importance of the federation in the cooperative
### Due to conflict of the GAD issue on the DTI agency and GAD of cooperative
### Unaware of the Share and Transfer book as well as Share Certificate for its members
### Waiting for availability for mandatory trainings.
### Unaware of the Membership registry of the cooperative

### Due to issuance of COC
### Due to busy and limited information or resources

### Due to limited access on the information of GAD mainstream.
### Busy time and unaware of the Journal book.
### Unattended on the matter due to not discuss in the GA meeting.
### unattended on the matter due to not discuss in the GA meeting.

### Unaware of the Subscription Agreement document
### Unaware of the Share and Transfer book
### limited information for the available trainings

### Unaware of the importance of RA 9520
### Unaware of the importance of the AFS on posting in the office premise.
### Unaware of GAD mainstream and not included in the development plan
### Unaware of the security and importance of the Statutory funds
### Unaware of the DOSRI accounts for its officers.
### Unaware of the vision, mission and core values of the cooperative.
### Due to no focus from compliance officer.
### Inactive officers/compliance officer resulting to lack to coop interest.
### not given importance
### not given time/focus since coop new coop
### not yet a priority since new coop


### damaged, to be complied

### not aware, to be formulated to be co


### not aware, to be compliedto be

### did not remit, to be complied

### due to pandemic, to be conducted
### not aware that it is to renewed yearly, to be complied
### not aware, to be complied to be

### not includd during GA, to be complied

### not aware, formulatedto be


### Not familiar with subscription agreement.

### Not familiar with a Share and Transfer Book.
### The coop's secretary is not computer literate and has no knowledge in the preparation of share capital certificates.
### Already have a schedule of mandatory training.
### not aware

### no format
### not aware. no format

### on process
### bookkeeper to prepare

### to be establish yet
### to be crafted
### not aware, no format
### not yet in place

### No idea on how to formulate an education program.
### transferred to space with no rental fee

### no format
### busy
### to be renewed
### busy, lack of training
### no signage, to be complied


### not aware that it it to be renewed yearly, top be complied

### no format
### on process
### not aware
### on process
### not aware

### incharged is busy
### The coop office is temporary and there is a plan to change the office location.
### Coop not aware that there is a need to sign a subscription agreement.
### Not familiar with GAD support systems and services.

### Copy of business transaction is given to the external auditor for bookkeeping.



### not aware that it is to be renewed yearly
### not aware, to be conducted


### did not distribut, to be compliede,

### ignored, to be complied
### did not distribute, to be complied

### No idea that the coop should conduct inventory.
### about to amend, to be complied

### not aware


### did not distribute, to be complied

### ignored, to be complied
### Lack of awareness on this matter

### Still on the process of amendment.
### To rectify


### not aware. to be complied
### not yet formulated, to be complied






### ignored, to be formulated

### not presented during inspection, to be complied
### External Auditor Teresita Gementiza conducted intensive audit since 2016 but until this time no AFS yet. That accounting already claimed more than P100,000.00 but no official AFS yet until today.
### no proper turn over from the previous manager
### AC is busy
### not aware

### no format

### to be renewed
### Intensive Audit is not yet finish

### Destroyed by typhoon.
### Subscription agreement not prepared.

### Some officers have not attended the mandatory seminar due to busy schedule.
### With resolutions but no CASA policy prepared.
### No written policy prepared.

### With community development programs but no written Social Development Plan prepared.
### Community programs not fully implemented.

### no format
### to be scheduled with PCDO

### AFS not yet done since 2016 intensive audit
### not aware

### busy
### to be renewed
### no format
### to be renewed
### compliant officer is busy

### not aware
### bookkeeper to do it
### not yet amended since the secretary having a maternity leave
### not yet prioritize by the coop

### newly installed business.
### They have a movable tab used from DOLE, not yet complying a compliant with LGU.
### secretary having a maternity leave to cover the findings previous year
### new policy in electing the officers and not included in their election rules and guidelines
### officers decline to attend the mandatory training with the reason of no access of internet
### Due to pandemic
### Not yet adopted

### Change of Secretary and the required minimum inform in the membership application are incomplete.
### Not yet a member of a federation

### the coop promised to comply this 2022
### not prioritize by the cooperative due crisis encountered by the cooperative on the panama disease.
### No BOD resolutions shown on the distribution of IOCS/PR
### secretary is on leave
### Interest on Share Capital and Patronage Refund are not yet distributed with members accordingly as it is only a small amount.
### security measured the officers not applied said requirements

### the coop has no education program for the year
### proposed Development Plan are discuss but not yet approved
### The cooperative officers did not know that they must maintain such
### The cooperative officers are unaware

### some of the members did not agree the subscription of capital
### Such practice is already customary
### Not yet addressed

### The cooperative officers are still discussing on the terms on how to comply considering many factors
### Discussions on policy/procedure is in place for replacement of outstanding/stale/ lost checks is underway
### The Cooperative officers are still looking for suitable Accredted Training Provider especially they have new sets of occfiers
### Amendment submitted to CDA .

### The cooperative officers have not yet completed all mandatory trainings
### not familiar with CIC

### Submitted amendment to CDA.
### No internal control install by the BOD.

### Coops having no policy disbursement not included in Annual plan and budget
### No budget
### no budget on the programs included in the annual plan and budget
### the coop has no CASA on internal management
### the holders of check has no idea to file check chronologically and be accounted for.
### the funds used in the business operation

### not yet undertake by the coop
### having no internal control
### not included in their annual plan and budget

### no program approved in the annual plan and budget
### no enough budget yet

### subject for review by the BODs
### no sample loan forms

### Operates credit services to continue the operation of the cooperative.
### Removed.
### Unaccomplished the subscription agreement.

### Not issued for the year 2021.
### No trainings attended/sponsored for 2021 due to pandemic.
### No written education plans.

### No GAD policy, programs, and plan prepared but observing gender equality in the cooperative.
### Overlook.
### Statement of Cash Flows, Statement of Changes in Equity, Statutory Reserves and Donations and Grants, and Notes to FS not yet prepared.
### No written social development plan.
### Community development programs not fully implemented.
### no format
38
### to be scheduled
### no knowledge how to compute

### to be renewed
### on process
### not aware
### lack of capital

### no sample
### to follow up the bookkeeper
### no format
### for replacement
### Forgot to include in the policy. To comply

### Some officers has no time to attend
### deducted to general funds

### Not included in the GA yet
### GAD programs will be allocated and be approved in next GA

### Not yet included in the formulation of policy. To comply
### Not fully aware

### not fully aware of the certificate
### The officers have found that it will be hard for the members to contribute to the CBU program, so they changed the payment scheme from monthly to per cropping.
### The cooperative is unaware of the provision of the by-laws.
### New cooperative, still unaware of the Election Rules and Guidelines
### not yet prepare subscription agreement
### all coop officers not yet completed mandatory training reqts
### looking for a good location
### not yet provided

### not yet prepare by the secretary
### not yet discuss with Education and training committee

### Unavailability of other members.
### Officers are receiving per diems despite the losses in 2020-2021
### To comply
### not included in the GA agenda

### no forms
### the coop newly transferred

### not applying to BIR
### new member
### Not included in the GA agenda
### GA minutes note available during inspection

### No monitored
### BOD meetings-incomplete records maintained by cooperative. GA minutes not available during inspection
### No personnel but we will comply.
### not yet an agent
### No personnel but coop will comply.
### Only 2 members of Elecom

### Only 1 member of Audit Committee
### Only 1 member of Ethics Committee
### Only 2 members of MedCon

### Only 1 member of GAD Committee
### Only 1 member of Educ Committee

### No personnel but coop will comply.

### No personnel.
### To comply
### Has actual social activities but not reported in SAR
### Has utilized the CETF due to union/federation to other purposes
### Waiting for the final decision of the AAI management next year to amend ACBL.
### Close type coop. We only provide authority to deduct for members contribution and loan deduction for payroll purposes.
### deferred due to officers lack mandatory training, to be complied

### did not conduct, to be complied
### New cooperative

### paid on a staggard basis, to fully paid up
### No records of disbursements
### We are more on ISO trainings.

### Our surety bond for accountable officers was stop during pandemic.
### The proposed amendments were approved on June 25, 2022 GA meeting and were submitted to BSP but was advised to have it reviewed by the CDA.
### Not a member of any Federation / Union.
### GAD is incorporated with other committees.

### Coop follows the company (AAI) policies.
### Currently processing the compliant requirement needed by CISA Law.

### Was affected by the pandemic.
### The cooperative has recorded deficits in its financial statements up to 2009 as a result of the fraud audited conducted by the external auditor, as a result, the BSP did not permit the distribution/allocation of the net surplus to recover the previou
### Cash reconciliation not done regularly by bookkeeper

### It is hard to get bank statement from the bank
### As provided under Article 2(10) of the Articles of Cooperative, the bank may perform credit banking with individuals, corporation, LGU, government agencies, associations, firms and the public in general.
### The coop has no enough fund to deposit
### Not aware of the Disclosure Statement

### Studying the impact of provisioning to coop
### Included in loan reports

### Affected by the pandemic.
### Affected by the pandemic.
### Reviewed and made some changes for consideration of the BOD.
### The cooperative officers have completed the required trainings by the BSP, however, CDA mandatory training are not yet completed.
### Allocation of statutory funds not in accordance with the Bylaws
### Not available during inspection
### The board of directors had resolved to conduct its 2022 GA meeting on June 25, 2022 as some of its member-primary cooperative has not conducted their respective GA meetings., per CBMP Resolution No. 2022-033 dated April 12, 2022.
### We were not able to send the compliance due to systems glitches.
### The cooperative developed the list of members in support to the BSP requirement.
### We have been reporting the latest issuances of the Authority which are included in the file of the minutes of the BODs meeting, however, not all of its latest issuances were printed and compiled.
### The cooperative cannot allocate and distribute the net surplus due to absorption of the financial losses incurred in the previous as a result of the fraud audit, which the BSP did not permit.
### The cooperative needs to be oriented regarding the implementation the mainstreaming of GAD.
### The cooperative's internal control is up to maximim of P2M cash in vault, as its bonded amount. Other cash as placed inthe commercial banks, LBP and PNB.
### The cooperative needs more capital for its operation.
### The cooperative's business operation was affected by pandemic.

### No permanent bookkeeper
### no format
### waiting for an invitation
### not aware

### overlooked
### on process. lacking mandatory trainings

### Being taken for compliance. The documents are temporarily in the house of one of the officers for safety, especially during a typhoon.
### Appointing is constrained due to small number of officers.
### Were not observed due to the small number of members to select the appointees.
### The document is temporarily in the house of one of the officers for safety, especially during a typhoon.
### no format
### not aware

### no knowledge
### The cooperative was unable to conduct a GA meeting due to the pandemic and non-operation.
### The officers are unaware of the CASA.

### not that much
### none of the rest are interested

### do not know how

### not aware
### overlooked
### no format

### on process

### depend on bank's policy
### not aware. we're just adopting the CCDC's social activities
### no ledger
### no format
### Due to No preferred shares and waiting for the amended AC/BL
### Waiting for the amended Ac/BL 2019
### Does not include in the By-laws Art. II (Membership)

### the cooperative was closed in the 2020 and 2021 due to Pandemic.
### Unaware of the supplies inventory

### unaware of the separation or restricted bank accounts
### No clear compliance of CISA

### not yet aware that it is needed
### within 3 mos. the coop should maintain accurate Share and Transfer Book (Art 52 (1) of RA 9520)


### no idea that it is needed to have
### available in the office but not posted
### lack of fund

### aware but not yet prepared the CASA
### aware but not implemented
### aware but no time yet to prepare
### limited lending activity

### To comply for the next GA
### to comply
### Conflict to the other activity during the schedule of training
### Grants to members for production.
### Not issued for 2021,
### Overlook.
### No activity conducted. And some funds were used in operation.
### No plans prepared.

### With agreements but no written policy prepared.
### Some funds were used in the operation of the cooperative instead of borrowing.
### Conflict schedule
### Forget to include in the policy
### Conflict of Schedule

### Conflict schedule
### Amendment is on Process

### To be updated
### to comply
### To be updated
### To be updated
### To be discussed for next GA
### To be included in the agenda of next GA
### To be included in the next GA

### searching for federation/union
### To comply
### To be included in the next GA agenda
### to comply
### To consider to adopt technology in the future
### To consider to adopt technology in the future



### Dependent on the needs of the school

### It was approved by the General Assembly
### On process
### No operation
### Unable to make and display signage
### Acceptance of associate members is not in the provisions in the ACBL

### No amendment made
### Not part of the provisions in the by-laws

### Unupdated Election Rules and Guidelines
### Unable to attend complete mandatory trainings
### Coop only allocated 5% for CETF instead of 10% based on by-laws
### Unable to update the membership registry

### Lacking files of all the minutes
### Unable to make the share and transfer book
### Education Committee is not functioning

### No separate account for Statutory funds
### No policy
### Amendments is on process

### No cash are usually left in the office


### The financial capacity of the coop can no longer sustain other purposes. Amendment to delete the provision is on-going
### No templates to follow.
### Waiting for the schedule of the training provider.




### difficulty in internet connection

### The partner bank does not accept payment from employers with below 10 employees.
### Due to financial constraints.
### No templates
### No form/template but has actual social activities



### did not submit, to be complied
### not yet paid, to be complied


### not yet formulated, to be complied

### It is not practiced
### They did not set limit

### No operation due to pandemic
### no operation due to pandemic

### We will add it in our policies
### We willadd it in our policies
### No cooperation within the officers to work on this program
### Absence of cooperation among officers

### There programs conducted but did not use the CDF, instead it was charged to expenses
### No plan prepared

### not aware, to bge complied

### did not submit, to be complied

### The coop officers are not aware of this form
### We have a logbook but details are not complete
### No manpower to prepare it

### They are not able to schedule the offcers to attend trainings
### No manpower to do it
### The union stopped collecting their dues
### Due to pandemic that is why it was not acted upon
### Due to pandemic, this was not acted upon
### Forgot to document

### They deposit their collections daily

### not aware. to be complied



### MICRO coop only.
### Amendment on process
### already in the system
### Attended but no cert yet

### no separate records of sales to non members
### in charge on leave
### very minimal walk in customers

### in charge on leave, will confirm and verify the letter of authority
### coop is under construction

### Coop has not started its operation.
### Currently revising Election Guidelines to conform with MC 2013-02.
### Mandatory trainings were set for this year but unfortunately trainings schedules were postponed.
### BOD is not yet this discuss the Capital Buil-up Program
### No provision of GAD in the By-Laws and no GAD Committee
### not yet presented to GA due to pandemic
### no time to attend due to pandemic

### EdCom not yet discuss and present the Education Plan and program for the cooperative

### not yet completed
### coop don't have development plan

### coop don't have development plan

### No approve GAD Education and Training program
### with registry of membership but data not complete
### No allocation of net surplus in the Audited FS

### On-going customization with our system provider.
### not yet a member on any federation/or Union

### as new coop development program is not yet discuss
### for implementation
### Misplaced

### Undecided

### no increase of membership
### aware but no written policy yet

### No allocation of Patronage Refund
### Coop applied lower interest rate on loans.

### not aware
### No GAD committee yet
### Some Officers has not completed the required number of hous of mandatory trainings
### Currently working system provider for modification in compliant with CISA.
### Currently working with system provider for modification in compliance with CISA Law.
### Application on going
### The cooperative officers were uninformed

### present officers are studying the matter
### Minimal past due

### The cooperative officers are not well oriented on this matter
### The cooperative officers were not really strict in the implementation especially during pandemic
### The cooperative officers were unaware of the MC
### Accepting savings and/or time deposits from non-members

### The cooperative officers are still looking for a suitable federation or union to be affiliated with
### The cooperative officers do not know how
### The cooperative officers has not yet undergone any GAD Orientation
### The cooperative officers are unaware of the MC on utilization of CDF
### The cooperative cannot afford yet

### The cooperative officers were unaware that all statutory funds must be separately deposited in different accounts
### no cooperation among members

### no cooperation among the officers and members

### not yet available
### lack of knowledge,lack of cooperation and resources

### no available fund

### due to pandemic

### no plans approved by GA due to pandemic
### The cooperative officers are not yet well versed with their operation as a cooperative
### The cooperative officers are still learning the compliances and regulations
### Election guidelines are based in the by laws only
### Studying the benefits of remitting the cetf, on going
### On going study. Coop lacks funding

### Not aware that coop's social devt plans should be in line with the LGUs development plans
### tackled during the meeting but no agreement signed by members as of the time of inspection
### Not able to update because , tent is placed in front of the building
### Not able to update because , a tent is placed in front of the building during the pandemic time
### no written rules and guidelines due to lack of awareness

### lack or awareness

### lack of fund
### Has not formulated policies on Codified Approving and Signing Authority (CASA)

### On going review
### with pending request with CDA
### still studying the possibility to fund the needed amount for deposits
### Not aware that coop's social plan should be in lined with the LGU plans
### Loan details not available

### Studying if the cooperative has enough fund to deposit
### not regularly done due to lack of personnel
### for further review

### included in loan reports
### bookkeeper, not able to prepare
### bookkeeper, not able to prepare
### Not able to prepare

### Due to pandemic, forgot to update
### Not able to update

### none
### agreed by the BODs

### Due to pandemic
### No bulleting allocated for the AFS

### due to pandemic
### bookkeeper not familiar with SCA
### Not regularly done

### Officers not aware of the provision

### Not aware
### Bookkeeper placed it
### Officers lack training

### No CTE
### Failed to allocate
### NOT AWARE
### not aware

### GA not yet conducted
### No CASA.
### No CASA.
### No CASA.
### No CASA
### Unaware of the conduct of inventory.

### Not aware that the AC/BL must be amended.
### Has already a schedule of mandatory training.

### The cooperative cannot afford yet
### The BODs of the cooperative have no sufficient capacity building program
### The cooperative officers had no idea on how to do it
### The cooperative officers are unaware of the MC on utilization of CDF
### The cooperative officers are still learning what other books to be maintained and kept open
### The cooperative officers are not well oriented on this matter
### The cooperative officers are still looking for a suitable federation or union to be affiliated with
### The cooperative officers have no idea how to mainstream GAD in their cooperative
### The cooperative officers has not yet undergone any GAD Orientation
### The cooperative officers were unaware that all statutory funds must be separately deposited in different accounts

### New aet of officres are not aware of this document.
### members refuse to have the subscription agreement
### the coop issued share capital certificate but stop during the pandemic
### DILG transferred to a new building, and the old building was left for a while
### Bohol DILG MPC is not aware of the requirement

### Bohol DILG MPC is not aware of the requirement.
### most officers of the cooperative is senior citizens
### New coop but will comply.

### New coop and currently looking for training providers.
### Bohol DILG MPC lose sight on the application of surety bond.
### Bohol DILG MPC files may have been taken/kept in their new office building.
### Bohol DILG MPC is not aware of the requirement

### Bohol DILG MPC has not found any good federation to apply such membership.
### Bohol DILG MPC only practices the proper handling of checks
### Bohol DILG MPC does not provide a separate schedule of loans receivable for DOSRI accounts, all loans receivable are maintained accordingly.
### Bohol DILG MPC is still on the process of its compliance.
### EdCom conducted PMES to new members but failed to secure documents/attendance record
### New coop not all were incorporated with our Membership Registry but will comply.
### Certain cooperative officers did not attend mandatory training due to a schedule conflict.
### EdCom Conduct PMES but failed to secure attendance and record
### No coop documents on management agreement
### New set of officers are not aware of what is a registry book.
### Bohol Transport Cooperative transferred to a bigger office space with ample parking.
### Bohol Transport Cooperative just recently transferred to a new office space.
### Bohol Transport Cooperative is not aware of the proper issuance of shares.
### Bohol Transport Cooperative is not aware of the requirement.
### Has pending application for membership with Lapu Lapu Federation.

### due to net loss income of the cooperative
### new set of committee

### the BOD not yet appoint GAD committee of the cooperative

### Bohol Transport Cooperative has only practices in placed on the replacement of outstanding/stale/ lost checks.
### Still crafting vision, mission for the coop.

### New coop but will comply in the future.
### Bohol Transport Cooperative does not conduct inventory on supplies since they do not maintain bulk supplies.
### Lacking trainings for all officers but we will comply.

### Coop will look for external auditor to help us in our books of accounts.

### BOD not yet appointed GAD Committee
### registry of members are maintain but not on the minimum information
### For a stronger cooperative.
### no format
### to be renewed
### on process
### not aware

### Inactive comitttee officers
### Removed due to transfer of office.

### Accepted and considered as members because of their willingness to become a member.
### Copied/Benchmarked from the other cooperatives.


### Targets not identified.
### No written policy, plans/ programs prepared.
### With agreements but no written CASA prepared.

### No reports prepared.

### Community development programs not fully implemented.
### Unaware of the format.
### Not updated, still gathering members info.
### coop officers not updating the registry of members books

### coop had no staff to update the registry of members book
### Coop still in the process of formulating GAD program
### Coop is still in the process of formulating GAD program
### coop still in the process of hiring bookkeeper

### Unable to provide signage.
### Members are accepted because of their willingness to become members and will complete the required minimum share capital.
### Subscription agreement not prepared.

### Forgot to update.
### Not updated, still gathering members info.

### Statement of Cash Flows, Statement of Changes in Equity, Statutory Reserves and Donations and Grants, and Notes to FS not prepared.
### On going formulation
### Some officers are busy

### membership to federation is under review
### due to the current economic situation of members and the financial status of the coop, implementation is put on hold.
### Not aware that coop's plans should be in line with LGUs development planss
### Board started already preparing amendment documents
### Officers did not prioritize

### Coop has no idea on wat education program they will have for their member
### is yet to remit
### Coop officers has no orientation on GAD

### Use in the opeartion
### Due to restrictions brought by the pandemic.

### No community activities due to restrictions brought by the pandemic.
### Difficulty in collecting

### Not priority of the board
### Fail to secure bond
### no idea as to what education program
### is yet to remit

### Has not attended GAD orientation
### Officers not aware of the importance of development plan

### Office building is on the process of renovation.

### It was overlooked by the secretary.
### No time to buy the share and transfer book in Davao City.
### Format of the election rules and guidelines was not forwarded to the Elecom for review and drafting.
### Cooperative was not aware of Rule 10 Revised IRR.

### No action was taken by the committee.

### Officers has yet prepare docs for the amendment of ACBL
### Has yet to decide where to have their office

### Officers fail to secure surety bond
### Not priority of the officers
### use in the operation

### Officers not aware of the importance of Development Plan
### No time to procure the book at CDA Regional Office.

### On-going formulation of Social Development plan.
### coop forget to update the registry of members
### yet to appoint
### yet to appoint

### The bookkeeper have not practiced the maintenance of bank reconciliation statements.
### Officers had have hard time collecting from members
### Officers are busy with other things

### Fail to secure
### Not aware

### yet to remit
### No GAD orientation

### not aware of the importance of development plan

### No action was taken in the drafting of the CASA.
### Usually, it is distributed on GA. However, due to pandemic no meeting was held.
### The coop is still cannot cope up with the expenses

### CDA System is new. HArd to update due to some errors
### Federation charged them training fee even they remitted all cetf.
### Aware but not done regularly due to lack of personnel
### Not aware of the circular
### Used to finance business activities.
### yest to formulate

### yet to open an account to fund the statutory fund
### yet to formulate social development plan
### yet to formulate social devt. plan

### yet to utilized its CDF
### yet to utilized the CDF

### Coop was not aware of the dual control cash management practice.
### Not aware that coops plans are in line with the development plans of LGUs
### We are not aware of this kind of internal control for cash.
### Fail to secure
### Not aware that there should be education program for members
### Not all BOD have attended GAD orientaion

### all BOD have attended GAD orientaion
### Use in operation

### NOt awre of the importance of development plan
### NOt aware of the importance of development plan
### Because of this pandemic, we cannot achieve the target increase in membership.

### Coop officers are not aware that they are required to attend the Mandatory Trainings for coop officers since they are a newly registered coop.
### Was not given priority by the officers
### Officers have difficulty collecting
### Not given priority by the officers
39
### Fail to secure
### Officers not aware of the need of training programs for members
### yet to remit

### Not aware

### Fail to secure
### Officers not aware of the need of training programs for members
### yet to remit


### Not aware
### BOD is yet to decide where to afiliate

### Yet to amend ACBL

### Yet to amend ACBL
### Difficulty in collecting
### Officers too busy

### yet to remit

### Not all BOD have attended GAD orientation
### Should not be used in the operation
### Officers not aware of the importance of development plan
### on going preparation of amendments of ACBL

### yet to utilize CDF
### yet to distribute ISCPR
### tentative GA Sept. 24, 2022

### the coop is yet to remit CETF
### yet to formulate GAD education training program

### yet to formulate GAD support Systems
### yet to formulate

### yet to utilize
### Installment method of remittance depending on the trainings. Fund used in the business.
### GAD Committee has not finalized the drafting of the plan.
### We are new to this kind of policy.
### We have financial problems from our dairy farm activities. The funds were used in financing maintenance cost of the dairy farm.
### Lack of capital for lending activities.
### not yet completed data due to conflict of schedule
### due to the required mandatory training of officers
### It was not taken up during the GA meeting.

### Lack of time and personnel
### We were not aware that only the chairperson and the secretary will signed the certificate.
### Lack of time and personnel
### We practice what was done in the past in conducting PMES to new members. With the pandemic we have not conducted PMES.
### Renewal of the surety bond was overlooked by the cooperative.

### The Cooperative officers are still looking for suitable Accredted Training Provider especially they have new sets of officers
### No certificate prepared.

### With agreements but no written Election Rules and Guidelines formulated.
### Small amount. It is not enough to conduct activities.

### No registry of members. Unaware of the format.


### No vision, mission, social goals and core values preprared.

### No plans prepared.
### The bookkeeper have not practice the maintenance of bank reconciliation statements.
### Advised the bookkeeper to make monthly bank reconciliations of the balance of cash in bank against the bank balance to monitor the cash position and maintain good cash management.
### We are new to this kind of internal control of checks.
### Due the recently concluded election of new BODs; yet to be taken up during BOD and AGAM
### Due to inactive coop members.

### not given time.
### We have not taken any action on this policy.
### On going study of the benefits offered by some federations

### Unaware of the provisions. Not reviwed.
### The coop has transferred to the new building. Signage was not put up
### Policy on the issuance is yet to be reviewed.
### Scheduled already with the training provider

### The coop cannot afford yet due to financial constraints.

### The coop cannot yet afford due to financial constraints.
### Funds are used in the operation.
### No form/template to use.

### Unaware of the law
### No GA meeting last year due to the pandemic. We implemented the 2021 budget without being ratified by the GA.
### Attended the Fundamentals of Cooperative. However, only one of them was recognized during the checking of attendance. To attend in the next scheduled mandatory training.
### Attended the Fundamentals of Cooperative. However, only one of them was recognized during the checking of attendance. To attend in the next scheduled mandatory training.
### We are not aware of this kind of internal control of cash.
### Because of this pandemic, we cannot achieve the target increase in membership.
### No copy of the MC 2013-04 to be used as reference.
### Still preparing the proposed amendments.
### Election Committee not familiar with the requirements of the MC 2013-02. No copy of the said MC.
### Most officers not interested or can not attend trainings due to old age. The coop has limited training funds & limited access to training providers.
### Not familiar with Art. 86 of RA 9520
### Not familiar with Art. 86 of RA 9520.


### Affiliation to be approved by the GA.

### Not yet discussed during BOD meeting.
### No separate records

### Use d as operating capital
### No internet signal. Limited knowledge on computer.
### The coop has just recently been re-organized and the current Board of Directors lack knowledge in the amendments of the Articles of Cooperation and Bylaws.
### The coop has just recently been re-organized and the current Board of Directors lack knowledge in the operation of the cooperative.
### The other officers were not able to attend the mandatory trainings conducted by the CDA thru Zoom and FB Live.
### The new BOD is not aware in the formulation of Social Development Plan.
### The coop is still looking for a transport federation to be affiliated with.
### The BOD are not aware in the formulation of the Social Development Plan.
### Bol-anon MPC was not aware of the requirement.
### Bol-anon MPC is not aware of the requirement.

### Bol-anon MPC had difficulties finding training providers and was greatly affected by the health protocols placed due to the pandemic.
### Bol-anon MPC is still complying with the requirements.
### BISUTC Cooperative was not aware of the requirement.
### BISUTC Cooperative has standing case with the BIR that has not been resolved.
### BISUTC Cooperative is still looking for a federation/union they can apply to.
### Not able to include
### due to pandemic

### due to pandemic
### due to pandemic

### due to pandemic
### No AFS yet

### used in theoperation

### mostly are senior citizens and were not allowed to go out, due to pandemic
### mostly senior citizens and were not allowed by the government prohibited them to come out of their house
### not aware
### insufficient funds
### Not funded

### Most officers were not able to attend the mandatory trainings due to pandemic.
### CETF, not fully funded

### used to finance on their other line of business
### CETF, not fully funded
### used to finance on their other line of business

### Most officers were not able to attend the mandatory trainings due to pandemic.
### Still waiting for DARs guidelines on the implementation of succession

### not funded

### not funded
### The cooperative is reconstituting records due to damages from flooding

### New sets of officers still studying lacking policies
### Some officers were busy

### New officers and staff
### New staff and still learning
### New Manager and still doing inventories of lackign reports

### Coop office still for renovation
### Coop office still for renovation

### MDO does not update the registry of membership
### The formulation of the policies and guidelines on support systems and services are on going.
### The Bookkeeper does not make reconciliations but is reflected on the Financial Statement
### The Financial Policy is under revision
### The formulation of the cooperative's policy is on going




### not aware

### due to pandemic
### not aware on its importance

### not aware
### previous officers are not active

### employees are on commission basis
### not aware
### lack of fund
### no proper turnover of documents by the previous officers

### BOPEMPC was not aware of the requirement.
### No idea regarding on the format, the process on how to release the Certificate and what are the details to be included on the Certification.
### BOPEMPC has not yet identified a federation/union that they could entrust their funds.
### BOPEMPC is still complying its requirements, old accounts were not recovered.
### No idea what record to be maintained on the issuance of Certificates.
### The officers were looking at the said document during Inspection but were not able to present it.
### The Officers were lookingh
### The Officers were lookingh

### Coops for Christ Bohol MPC was not aware of the requirements.
### Coops for Christ Bohol MPC was not aware of the requirements.
### Coops for Christ Bohol MPC is still complying with the training requirements.
### The concerned officer was not present during the Inspection who has the custody of the document due to personal reasons.
### Only prepare at the end of every quarter but no records maintained.
### The cooperative does not practice preparing bank reconciliation.
### Education committee to prepare education program with budget to be incorporated in the annual plan and budget
### Was not able to monitor the hours of training completed per officer.
### Coops for Christ Bohol MPC membership is still mindful of the health protocol requirement. Most Directors have run for public office and has now occupied elective positions.
### Coops for Christ Bohol MPC is not aware of the requirement and thought there were suspensions on its application due to the pandemic.
### Coops for Christ Bohol MPC are on the process of submitting the lacking mandatory reports.
### The Coop officers were looking for the 2021 Budget during Inspection.
### The Coop officers were looking and weren’t able to present the 2021 Budget during Inspection.
### On going
### Has a plan but no initial output yet.

### The said document was in the custody of the officer who was not available during Inspection due to a very important and personal matter.
### Recorded the community related activities as outright expense.

### Was not able to verify the data.
### On going compliance.

### Was not able to prepare the record on the issuance of Certificates.
### DENR Employees MPC was not aware of the requirements.

### DENR Employees MPC still has to look for fund source and to be approved by the general assembly.
### The coop has no budget to conduct GA because almost all members are delinquent.

### The coop has no budget for Social Development.
### The coop officers do not know how to attend thru Zoom.
### The coop was not able to conduct GA due to the pandemic and most of the members are delinquent and do wat to attend the GA.
### The cooperative has not started its operation since registration last February 24, 2021.
### The cooperative has not started its operation since its registration last February 24, 2021.
### Not able to update

### it was distributed equally to among the members
### agreed during the GA meeting but not implemented . no individual subscription agreement signed by the members subscribers
### aware but still on process
### due to pandemic

### not yet amended due to pandemic
### Forget to include

### GAD Committee naot aware
### not yet presented and included due to pandemic

### due to pandemic
### Unaware.
### Aware but was not given too much attention.
### We are not satisfied of the services given to us by the union despite of our regular remittances in hte prior years, tha is why we decided to stop giving our remittances.
### We were able to attend seminar on GAD but still we have a little knowledge about GAD.
### unaware of the required minimum informations

### aware but book not yet finished
### due to pandemic
### fund is used in the operation

### Not able to forumalate p;olicy.. No BOD resoltuion
### aware but still on process of formulating policies

### Not able to formulate
### poor internet connection
### distributed assistance to the community but were not charged against the CDF
### not aware with CISA

### Nobody was able to check
### The cooperative is not aware.
### Failed to include in the Development Plan.

### Aware but failed to prepare.
### Due to pandemic the cooperative considered not to allocate the allowed APLL.
### Lack of knowledge about GAD.
### Lack og knowledge about GAD.
### Not able to monitor the individual capital of its members
### Not able to moitor

### office is under renovation
### Forget to include
### officers were all busy with their official function with DSWD
### Not aware
### aware but not yet done due to lack of personnel to do the job
### aware but still on process of preparing the documents
### Overlooked
### Cannot convene to craft development plan due to workload and conflict of schedules.
### Not able to purchase

### not aware
### Not aware

### Registration for labor services was not pursued due to the previously issued moratorium. Lending shall be reviewed for appropriate action.
### aware but still on process of formulating policies

### due to pandemic

### due to inavailability of personnel to do the job
### forgot to renew
### The provision was not reviewed.

### lack of awarenes

### not aware
### Not reviewed by the concerned committee.

### still on process of formulating plans and programs . not yet finished due to pandemic
### not yet a member of any secondary cooperative

### not aware
### not aware
### aware but not yet formulated policies on cash management

### no approved plans for its utilization

### Unaware of the procedure.
### Not aware of this policy.

### Unaware of the law.

### Lack knowledge and information about CISA or RA 9510.
### The IOSC was divided only at the time pandemic to give equal benefits to the members.
### Cooperative officers/staff are not aware.
### Cooperative not aware that compensation be approved by the GA.

### Cooperative not aware of the provision.
### To include in the development plan.
### Bank statements are not provided by the banks on time.

### On-going activities.
### Cooperative not aware.
### On-going
### On-going


### Unfamiliar of the provision.
### For review.
### Documents not prepared.

### For review.
### Members of the Education Committee were not able to convene due to conflicting schedules.
### Cannot convene due to conflict of schedules of officers.

### For review
### For review

### Not able to discuss during its GA in 2022
### Pepsi Company prescribed the specs
### Not aware
### Not able to discuss during its GA in 2022

### Pepsi Company prescribed the specs
### Not aware
### No GA in 2021
### Secretary failed to update
### due to pandemic

### No copy presented.
### Not aware

### No activities conducted due to lock-down restriction during pandemic
### Approved already by the GA but is not submitted yet to the Authority.
### The office has allocated a space for its office. Only there's no personnel yet to man the office.
### The coop is encouraging the members to put up additional capital to conform with the minimum paid up capital.
### due to pandemic
### To be reviewed for appropriate action
### Not aware of the memo. circular on guidelines governing registration of multipurpose cooperatives.
### The provision on allocation was overlooked
### to comply
### To be updated
### overlook by the bookkeeper
### due to pandemic

### Not aware
### wiating for the MOA
### regular member
### bulletin board will be provifed

### comptutation was not considered
### computation was not implemented
### Not aware
### not aware

### Aware but no given attention.
### Lack of knowledge and information where to attend.

### Lack of knowledge about PR for non-members

### Expiration date was not monitored for renewal.

### There are plans but not yet implemented.
### Unaware of this provision.
### Needs additional capital.

### Utilized to add our capital for operation.
### Unaware of this procedure.

### Unaware that this included in DOSRI
### Unaware of this safe/vault policy

### No idea about monitoring of cash as part of cash management
### Unaware of cash reconciliation policy.
### It was not utilized for its purpose.

### Unaware of this GAD Committee.
### Not able to transfer the informtion to the registry book.

### Unaware of this requirement.
### We need additional working capital.

### Needs additional working caapital.
### Unaware about GAD mainstrreaming

### Unaware of GAD Focal person
### Lack knowledge about GAD

### Aware but lacks time due to work
### Unaware that there is a policy for checks.

### Unaware that we are actually practicing it but no written official document.
### Aware but we need additional working capital.
### No written policy but all accounts are properly monitored.

### Aware but no practiced.
### Unaware of DOSRI
### Not aware of this CISA Law.

### The cooperative transferred to the Regional Office Building. Furthermore, an amendment for the registered postal address is presented and approved during the General Assembly.
### The cooperative transferred to the Regional Office Building. The signage is at the old office address in Solana, Cagayan.
### Some of the officers of the cooperative were not able to attend the mandatory training due to busy schedules.
### Aware but it was not acted as of this time.

### We have less business transactions, very minimal collection.


### The office is open for all members who would like to inquire the status.
### Not monitored due to pandemic

### Not included in the By-Laws, need to amend By-Laws to include the provisions GAD
### the coop will come up with policy on this

### the coope will come up with a policy on this
### the coop will come up with policy on this

### the coop will come up with a policy on this
### Not so knowleadgeble about GAD

### Unaware that about GAD Focal person
### Officers are busy in their respective work.

### Practiced in actual but no approved CASA.
### Not aware of these policies.

### Unaware on how to formulate social development programs.
### Aware but no time for planning due to pandemic

### Not able to craft a social development plan due to pandemic
### we are facing financial problem in our coop, that is why there was no interested individual to become our new member.
### Considering the actual situation of our coop, we cannot afford this time to adopt the technology innovation and be competetive among other coops.
### Unaware of the computation prepared by the bookkeeper.

### Lack of knowledge in the computation.
### Lack of knowledge on this law.
### Unaware of this cash management policy

### The Secretary of the cooperative is not working on a full-time basis.
### The bank reconciliations are validated by Treasurer and Audit Committee.
### Not complied with due to the pandemic and no follow-up has been done by the CIC.
### Forms are not crafted yet.

### No available books yet and due to the busy schedule of the concerned staff.
### No forms available.

### To refer the concerned to the concerned committee.
### Due to the busy schedule of the staff.
### Due to the busy schedule of the concerned staff

### Due to the busy schedule of the concerned committee.

### For review.
### No forms/template to follow.
### Due to the unforeseen circumstances.

### Incomplete member of audit committee, 1 only
### The Med

### The coop is not aware in the provision of bylaws
### not available during inspection
### the cooperative has no bookkeeper

### Members are not already interested because they are not aware of what a coop is.
### Members are not already interested to continue with the coop.
### Unaware that there are reports or documentation to be prepared.
### Officers are not are of GAD Focal Person

### no policy on cash management

### Not aware of cash management policy.
### Not aware of social development plan

### Coop officers not aware of their bylaws that such provision exist.
### Officers are not aware of such prohibitions

### Officers just take it for granted despite frequent reminders.
### Members are not already interested to continue with the coop.

### Being taken for compliance. The documents are temporarily in the house of one of the officers for safety, especially during a typhoon.
### The cooperative was unable to conduct a GA meeting due to the pandemic and non-operation.
### Taken for granted by the interim officers

### Taken for granted by the interim officers
### Taken for granted by the interim officers.

### Taken for granted by the interim coop officers
### Forgot to renew

### Taken for granted by the interim coop officers.
### Neglect of duty of the interim coop officers
### Due to pandemic and wanted to join webinars but has poor connnectivity
### Due to pandemic

### Area to be deetrrmined
### Awaiting for the final decision of the general assemlby

### Education committee to prepare education program with budget to be incorporated in the annual plan and budget
### GAD Committee has difficulty in convening due to conflict of schedules and busy with work.
### Funds are used for operations during the pandemic.
### No activity conducted due to pandemic.

### Unaware of the limitation.
### It is computerized and no hard copies printed.

### Not aware, no idea.
### No idea and unaware of this.

### Aware but always in conflict with the work schedule of the officers.
### Unaware of the provision of the AR.
### Unaware of the provision of the law.

### Aware but no time to plan for its proper utilization.
### We belong to the same agency, we can always answer if in case there are questions, we are busy and it will always be in conflict with our working schedule.
### Aware but the expiray date was not moniotred due to busy schedule.
### some are still hesitant

### No GA yet conducted
### Aware but not given priority since all officers and members are working.
### Aware but no time to craft due to our workload in the office.
### Not aware that focal person is different from the GAD committee members.
### New management is still unaware of this policy.
### New management is unaware that this is needed but actually present and practice in the coop transactions.
### New management is still learning
### net loss year 2020
### New mnagement is still unaware of this DOSRI accounts and policy.
### Aware but not given priority and new management.

### Unaware and needs to be monitored.
### Unaware of DOSRI but all accounts with loans in the loans receivables are monitored.

### Not aware

### BOD not aware
### No computation
### for computation
### primaries are hesitant

### Due to pandemic
### due to pandemic

### No bulletin board yet
### Not abe to renew

### No GA conducted
### Only board resolution

### BOD not aware of the Modified allocation
### To be included in their amendment and present to GA ds 2023

### due to pandemic
### Due to pandemic
### Members are not serious about it
### not aware

### Not yet decided
### Not familiar wd SCA
### Used also in the operation

### pay only if there\s available fund
### The Cooperative accepted the Associate members since they are planning to amend their ACBL
### The Officers of the Cooperative have no idea of the Law.
### The Cooperative did not amend their ACBL.

### The Cooperative has not amended yet their ACBL.
### No idea about the Subscription Agreement form

### No idea
### All their members were greatly affected by pandemic they cannot sell their products outside their community due to pandemic
### No idea.
### Not aware of the law.
### The Brgy. Tical was on high risk last year

### It was not seen/checked and has neglected.
### it was temporarily removed.
### Still on the process of preparing the submission since Brgy. Tical has always had an intermittent internet connection
### No idea how to prepare the said program

### No idea where to remit the said fund.
### No idea what is mainstreaming of GAD
### No idea
### No GA conducted in 2021
### No idea
### Waiting for the conduct of GA
### No GA yet
### not yet requested
### The Cooperative has no budget prepared
### The Cooperative only focuses to members
### The said fund was being utilized for operation and was not replenished.
### The Cooperative was unable to prepare the said report during Inspection.
### There was already a practice but no idea how to craft the said policy.
### due to pandemic
### office is under renovation
### reports not yet complete

### CTE expired in 2021

### No GA yet conducted in 2021
### No GA yet c
### No copy of the SCA
40
### No idea and not all members have an enough time to undergo mandatory trainings.
### Treated as outright expense

### Not aware
### No separate computation of patronage refund for non-members

### The conduct of PMES was temporarily stopped and there was no new members accepted last year.
### The renewal of bond was neglected due to pandemic

### Neglected
### Still on the process of compliance
### The officers have no available time in crafting the program, policies, etc.,
### Not yet affiliated with any secondary cooperatives
### On process
### As the needs arises only.
### As the need arises only.

### No bank reconciliation conducted
### There was already a practice but was unable to put it in writing.
### No annual projected budget being prepared.
### Unaware
### Planning to put up a restricted bank account for the said fund
### Mislooked by the bookkeeper
### No reports prepared during Inspection due to time constraint.

### No time available for the said task.
### Due to pandemic
### due to pandemic
### No available time for the said task.

### On process
### The officers does not have an available time in crafting the said plan.
### The officers does not have an available time in implementing the said plan.
### No utilization of fund
### No social development plan created.

### Wasn't able to prepare annual development plan
### No action on the part of the coop officers

### No action taken on the part of the coop officers

### due to pandemic
### Thought, DCFAC is registered laready with CDA
### not aware of the SCA

### funds used in the operation
### No idea
### No idea what activities to be done to utilize the fund.
### No development/no idea

### No action taken by the secretary
### Not strictly implemented to all members and officers.

### Coop officers are not familiar with their bylaws and articles of cooperation that needs to be reviewed periodically.
### The board of directors failed to appoint GAD Committee officers
### Unaware
### No documents to verify since it were all not updated

### The coop officers are unaware of MC 2013-04 and have no knowledgeable to do it.
### The ELECOM is unaware the election rules and guidelines is needed
### The coop secretary is busy and have no time to update it

### Unaware
### No documents were presented during Inspection.

### No idea of the form
### No forms being prescribed by the BOD

### All members were affected by pandemic
### No idea
### Availed regulatory relief
### The renewal of the said bond was being neglected
### The officers are still planning to have a retirement program.

### No idea how to create the coop education program
### The Coop is not affiliated to any secondary cooperatives

### The officers have no idea on how to implement mainstreaming of GAD
### No idea how to create the said program
### The election committee failed to formulate election rules and guidelines
### The ELECOM is unaware the election rules and guidelines is needed
### BOD is on the process of creating such committee but due to limited time, it is not yet finalized
### BOD has already person in mind of whom to appoint but failed to inform them because they are busy.
### BODs already drafted such programs but have limited time for finalization
### BODs already drafted such programs but have limited time for finalization
### The Cooperative does practice monthly cash reconciliation.

### The Coop does not practice doing monthly bank reconciliation
### No bank reconciliation prepared

### The projected budget being compared was not the latest approved budget since the Coop has not conducted GA.
### Unaware
### The coop officers are busy but is planning to ammend its AC/BL for the approval of the GA next year
### The previous fund allotted was being utilized for the Cooperative's operation and was not replenished.
### No idea to prepare the said report

### No idea
### No idea
### BOD is on the process of creating such committee but due to limited time, it is not yet finalized

### Cooperative is not aware of the Share and Transfer Book.
### Cooperative officers are unaware of the Election Rules and Guidelines.
### The cooperative is unaware of the registry of membership.
### No idea
### Due to pandemic the officers were able to undergo mandatory trainings.
### No idea that any compensation should have an approval of the GA.
### The officers are unaware of the developmental plan.
### The canteen was closed. Lack of manpower to monitor the canteen.
### Busy at work

### No separate funds and used in the operation.
### For distribution

### The management staff are in voluntary status.
### busy at work

### Education Committee members are busy, thus, no enough time to create education program, No specified plan for the Education Program
### Coop officers and members are employees of LGU which also have GAD programs.
### Funds were used in operation

### The cooperative has only appointed the treasurer to access the safe.

### Monitoring of cash is in practice of coop but not aware that it should be included in the policy
### Community development programs were approved by the BOD but no written Social Development Plan.

### There was no documents presented and the Officers had no idea.
### No idea
### No idea how to prepare

### Not yet a members of any secondary cooperatives
### No idea how to prepare the program

### It is not being practiced by the Cooperative
### The cooperative accepted the new members with humanitarian consideration.
### No idea need to undergo training/seminar or orientation
### No approved annual budget since majority of the officers have no idea.
### No registry of members on file.
### The cooperative is unaware of the registry of membership.
### Unaware and the officers were afraid to make deposit to bank that they might be infected since it was still pandemic.
### Needs to have a thorough trainings on policy formulation.
### No idea
### No idea where to spend the fund
### Unaware
### No development plans prepared since the officers do not know how to prepare
### The cooperative is unaware that the AFS must be posted in the office.
### The cooperative is unaware of the CASA.
### due to pandemic, members failed to pay their CBU

### no GA yet
### on process
### not aware
### to be renewed
### The cooperative does not have an available capital
### The officers does not know the process
### on process
### not aware

### Unaware
### The officer does have any idea since the one preparing their FS is an on call bookkeeper
### The FS was formally furnished to the officers last November 07, 2022 that'e why no payroll of ISC and PR has prepared yet.
### The officers do not have any idea how to make an entry to the book.
### Due to pandemic unable to renew the bond.
### The Cooperative is still on the process of organizing their Office.
### The officer has no time crafting the program and some of the officers were not interested.
### The FS has just furnished to the Coop last November 07, 2022.
### No idea
### Due to conflict of schedules with the school activities
### No idea and the officers have no available time
### Bookkeeper not able to distribute in accordance with the Bylaws

### due to pandemic
### Due to pandemic
### Not aware

### due to pandemic
### not aware

### Not aware
### Members not interested to pay their CBU
### No GA yet
### Due to pandemic
### Not yet decided

### not yet decided
### due to pandemic

### not aware of the yearly renewal
### place to be detemined
### Due to pandemic

### Still looking for a secondary to be affiliated with
### Not able to meet due to pandemic

### Bookkeeper is not so familiar with SCA

### No GA yet conducted in 2021
### due to pandemic, members cannot afford to pay

### No GA conducted in 2021
### due to pandemic
### with the Audit committee

### bookkeeper not aware of the provision
### ue to pandemic
### Not aware
### No internet connection
### Not affiliation yet
### Not awafr

### Not aware
### bookkeeper not so much aware of the SCA
### Not aware of SCA

### The Cooperative has no annual budget.

### No enough cash
### No idea how to formulate the policy

### No idea
### No annual development plan and some of the docuements were not updated
### The officers were unaware of the said form.
### No available time for updating the book.
### No available time

### Every member has affected by pandemic especially their source of income
### Majority of the officers have not undergone mandatory trainings and the Coop has only few members.
### Majority of the members have to time to undergo mandatory training
### The major line of business of the Coop has greatly affected by the pandemic
### No available time to update records
### The concerned committee has no idea how to conduct the PMES
### The renewal was being neglected due to pandemic

### The cooperative finds it convenient in a soft copy
### The officers had no mandatory training
### Aware and has idea on how to create the said program but no available time
### Not yet affiliated with any secondary coop
### Only as the need arises
### No idea
### Unable to prepare due to pandemic

### The existing personnel are qualified for the position. For review.
### Unaware of the provision. For review.

### Transaction to non-members are minimal. For review.

### Due to the busy schedule of the concerned staff.
### Not yet the priority.

### They are not a member of union or federation yet.
### No forms/template as reference.

### Unaware of the guidelines.
### Fund is used in the operation.
### Bank account under the coop is yet to be amended.

### Bank account name is yet to be amended.
### On-going amendment of ACBL
### The coop will be transferring to its new office location

### This happens because this particular member subscribed his total share when the total subscription was still high, compared to the present status with depleting share due to withdrawals of members.
### Unable to appoint GAD committee.
### No prepared vision, mission, goals and core values.
### Increase in paid up was due to sudden increase in membership & capital build-up
### The basis for computing the 10% is the total authorized share capital.
### The specific provision on mandatory trainings in the ERG was overlooked. in the
### Members of the Education Committee were not able to convene due to conflicting schedules.

### Cannot convene due to conflict of schedules of officers.
### Unavailability of some officers to convene and craft the social development plans & programs
### The cooperative is currently transferred to the new office address
### The cooperative is currently transferred to the new office

### Not aware
### transition of new officers

### New set of officers were not aware
### not aware

### Transition of new set of officers including the newly hired bookkeeper.
### Newly hired bookkeeper
### The general fund of the cooperative is not enough fund.

### The officers is not aware about the proper utilization of the statutory funds

### The coop does not maintain copy of regulations
### The coop does not maintain copy of regulations
### Secretary has no file since its registration
### Officers are weak , cannot implement what is stipulted in the bylaws.
### Funds are used for operations during the pandemic.
### The coop officers are very lax when it comes to mandatory reports and other requirements mandated under RA 9520.
### GAD officers no training

### Bdid not appoint members of the GAD Committeeoard
### The coop officers no knowledge about CASA, they are not fully equipped with trainings about policy formulation.
### No clear lending policy
### No aging of loans receivables

### No provision for APLL for loans at risk
### The secretary was not able to update.

### The secretary was not able to update its sharebook
### Overlook by the officers

### Will review the existing election rules and guidelines.
### The secretary was not able to update
### None
### Still looking for federation/union to be affiliated

### The general fund was used for the operation
### will update the records
### for amendment of ACBL to include provision on Arbitral Clause

### Accepting deposits from non members
### The composition of the the Board of Directors is not in accordance with the provisions of the law and by-laws.
### The composition of the said committee is not in accordance with the provisions of the law and by-laws.

### Not utilized in accordance with the guidelines of the Authority
### Members registry book not updated

### No GAD committee yet
### Not aware on the formulation of Cash management policies
### On the process of reviewing our AC/BL to incorporate all items that are needed to be amended.
### Unaware that it should have a separate record.

### Unaware that it should be separated.
### This was overlooked during the review of the finalization of AFS.and on of the FS report.

### With the pandemic, No GAM was conducted.
### Actually practiced but no written official document under CASA.

### With the pandemic, No GAM was conducted.
### Overlooked that the paid-up share capital has exceeded the authorized share capital.
### The pandemic has hampered the conduct of trainings.
### No time to revise the election rules and guidelines.

### Unaware of this procedure
### Due to pandemic since the movement of the members are limited.
### On process
### Hired staff does not have a regular or permanent position.
### We cannot afford to implement the minimum wage to our hired staff.
### EdCom has not given time to draft the training program of the officers and members of the cooperative.
### Unaware since we are under the new management.

### Still learning the proper procedure of recording the share capital in the share and transfer book.
### GAD Committee has not given time to draft the program.
### No idea about election rules.
### New and are also working.
### No idea about election rules.

### New and are also working.
### Unaware on how to record the sales.

### Not aware on how to record the sales.
### no officers actively process the said amendments


### no officer attend the findings to comply

### Lack of knowledge and reminder on the part of the management/implementor
### Hired staff does not have a regular or permanent position.

### The drafting of CASA is still on process
### No template available for Subscription Agreement
### No documents forwarded to us by the previous management.
### No idea about surety bond.

### It was misplaced only.
### We will start the compilation now that we have the idea.
### We will consider it.

### Not aware of the template
### The officer in charge is busy

### Will compy with the recommendation
### Not all possess the qualifications especially the attendance in the mandatory trainings
### The new staff is working to hae it submitted early next year.
### New management, still learning the coop way.
### No idea about it.
### Unaware about the details on GAD

### Not aware about GAD
### Not aware on GAD

### No idea about GAD.
### Unaware about this policy.
### Unaware of CASA
### Unaware of CASA

### not practice by the coop
### Officers fail to consider Mandatory Training as requirement
### Fail to secure surety bond

### Officers failed to comply with all the Mandatory Reports
### Unaware of this process.

### Lack of knowledge on this
### No idea about DOSRI
### Unaware
### No idea on cash management policies

### Lack of knowledge about this
### Lack of knowledge on social development plan
### No knowledge about social development plan

### Lacks knowledge about social pans of the barangay and LGU
### lacks knowledge on the utilization of CDF

### No knowledege about DOSRI
### Does not know how to fill in the lacking information.
### We were told that there is an official form of share certificates from CDA.
### Not willing to attend anymore since they were not re-elected.
### Nobody will work if the per diems will be stopped.
### Lak of knowledge
### We have plans but no create policy
### No idea about GAD mainstreaming

### Not included in the manual of policies
### we have verbal agreements but mo proper documentation.

### Un awrre of this policy

### Lack knowledge on DOSRI
### unaware that this is needed to be documented

### unaware of this p olicy
### due to pandemic
### used in the opeation

### duemto pandemic
### due to pandemic

### no area yet identified for posting
### dcos Not yet availalve
### funds used

### low sales / surplus due to absence of membership policy
### no AFS
### still in the process of looking for other bookkeeper
### inefficient bookkeeper

### remote area banks are very far; officers are living far from each other
### Doesn't know how to fill up members registry book

### The secretary acts as a bookkeeper
### At the custody of the bookkeeper

### At the custody of the bookkeeper
### For further study.


### lack of members willingness to be appointed

### lacking members willing to be appointed
### 2021 registered, have only 14 members during the time of inspection
### very low net pay of employee

### have only 13 members
### have only 1 committee member
### Records of sales are for non members only, non of the members patronizing the products and services of the cooperative.
### Members not patronizing the services of the cooperative

### 2021 registered have only 13 members at the time of inspection

### not given time/focus and only rely to By Laws

### Not available. Share and transfer book at the secretary's custody.
### Not available. at the custody of the Election Committee

### inactive committees
### not yet a priority at the moment due to financial constraint

### not given time/focus by Education and Training Committee.

### 'to be documented
### No time to secure surety bond.
### No time to secure surety bond.

### already printed but misplaced

### due to in active members
### Elecom Chair is not active.

### to document.
### No time to install signage

### Unable to update Surety Bond
### Were not given priority due to pandemic.

### No idea as to the format of Share and Transfer book.
### No idea as to the format of Share and Transfer Book.

### With policy but were not put into writing.
### No policy were written because this instances seldom occur.
### Not included in the approved policy.
### Not included in the approved policy.in the

### We did have community activities but it only utilizes 66% of our CDF.
### Already started complying the requirements with CIC but failed due to internet connection issue.
### Not included in the approved policy.

### No signage prepared yet.
### Forgot to included in the CAPR.

### No written rules and guidelines prepared.
### Did not noticed the allocation.
### Unaware of the members info needed.

### Unrecorded cash in bank and paid-up capital. Membership incorrectly recognized.
### No written CASA prepared.

### Formulated but VMGC for approval of GA.
### Incomplete details on loans

### Failed to provide GA Resolution
### It was ought to be revised but was not given priority due to pandemic.
### No idea as to the format of the Share and Transfer Book.
### Already have Membership Registry but not pursuant to MC 2012-16.

### No idea as to the format of the Share and Transfer Book.
### New address
### Forgot to formulate

### will amend the ACBL
### Will provide
### Coop will implement build-up capital.

### To be implemented for 2023.
### To be implemented for 2023.

### There is already schedule for the mandatory training.
### will formulate and follow the MC 2013-17, Art. 46 RA 9520

### Will implement
### The coop will follow and will fund the reserved fund that is not allocated 50% from the previews yrs.
### The coop will allocate 50% of the income for the reserved fund
### The surety bond will be renewed.
### Will follow next time

### Will search for a federation/union to be a member.
### Will implement

### will implement
### Will follow SCA and PFRF for the AFS
### will follow SCA and PFRF for the AFS
### will formulate plan and budget every year and be approved to GA
### Will formulate plan and budget and be approved by the GA
### Will implement and provide provision for surprise cash count activit.
### Will formulate social development plan.

### Increasing number of membership will be included in the target and in development plan.
### Will formulate by-laws regarding associate membership

### Will comply
### Already amended

### On-going amendments
### On-goin amendment

### Already renewed for the year 2022
### Searching for a federation/union for now.
### Will have separate records of sales/services for member and non-member.
### Almost fully funded for year 2021.
### Will study technology that fits to the cooperativer

### Will formulate subscription agreement
### not yet discuss
### not yet discuss
### not yet discuss with BOD and Educ comm

### not yet discuss
### not yet discuss with GAD Committee
### not yet discuss with BOD and GAD comittee
### not yet discuss

### all officers not yet attended mandatory training reqts
### not yet discuss
### to be discuss rule 10 sec 14 IRR

### to be discuss
### the assigned coop officer/personnel does not monitor the completeness of information/data on registry of membership
### not yet comply
### not yet discuss

### not yet disucss
### not yet discuss

### to be discuss
### not yet monitor and give focus
### to be discuss
### not yet encoding online submission
### not yet discuss

### to be disucss
### Will update

### Will upadate
### To implement.
### Will update the registry of membership
### membership is exclusive for ARB
### membership is exclusive for ARB

### Will renew the surety bond for the accountable officers.
### will comply

### not yet discuss
### to be discuss
### to discuss
### To comply
### to comply
### have already plans for new business that can be patronized by members.
### to comply
### exclusive membership
### Most members are senior citizen already

### This is part of the Mgt. plan to have a retirement program for its employees but not yet funded because of budget constraint.
### GAD Committee is newly created that is why there are no policies whatsoever in place yet.
### No idea on the said policy.
### Deficiency started when coop was still a credit type but it is now slowly gaining control when it shifted to Transport coop.
### The signage was destroyed by a typhoon.
### Deficiency started when coop was still a credit type but it is now slowly gaining control when it shifted to Transport coop.
### Couple of regular members withdrawn during the transition from credit to transport coop.
### Due to budget constraint.

### needs training on GAD
### un aware
### im aware

### on process of formulating
### limited funds
### needs training
### partially remit CETF due to Union

### Not utilized in accordance with the law due to pandemic
### Not utilized in accordance with the guidelines due to pandemic

### Statutory funds are not utilized properly due to pandemic
### For amendment to include Arbitral Clause

### GAD Committee not yet created
### No GAD Committee created to discuss plan on GAD mechanism

### Conflict of schedule / No available coop staff
### Misplaced
### Not aware with the format.

### The coop serves as conduit of grants from DA and DAR. So, some beneficiary accepted as associate members.
### No book/form yet.

### No form yet.
### One member resigned.

### Overlook. Typo error.
### Some funds were used in operation of the cooperative rather than having an additional external borrowing.
### No written plan prepared.

### No DOSRI report prepared.
### Misplaced

### Due to poor internet connectivity

### No books/form yet.

### No written education plan prepared.


41













### No reference
### Policy for the issuance is not yet formulated by the BODs
### Requirements for amendments are not yet prepared.
### No copy of the CDA MC 2013-02 to be used as reference.

### Lack information because we do not have a copy of the Coop Code.
### Limited internet access .
### Need technical guidance & orientation of the MC 2013-22.
### To be discussed in the BOD meeting.

### Amendments are yet to be approved by the GA.To be discussed in the BOD meeting.
### Did not secure a copy from the bank.

### No record of sales of non-members.
### Funds are very limited.
### Limited funds to adopt technology innovations.
### Unaware that appointing officers should not be related to appointee

### Could not attend online mandatory trainings due to poor internet signal in the area.
### Unaware of the need for a CASA.

### Officers yet to finalize election rules

### Lacks training on importance of GAD mainstreaming.
### For appointment of GAD committee members.

### Use in the operation of the business
### Not aware of the importance

### Some officers are busy
### is yet to implement
### Partly use in operation

### no program
### to be presented to the GA

### no per diems
### NO copy of the MC to be used as reference.
### No reference.
### Limited training funds; limited access to technology.

### Limited CDF.
### Failed to keep an updated membership registry.
### Failed to present loan documents upon coop inspection.

### Documents for amendments are yet to prepared & approved by the GA.
### Need to amend the CBU program stipulated in the coop by-laws.
### Not included in rhe election rues because only few have complied with the mandatory trainings.
### Did not refer to the coop by-laws .

### Forgot to renew the surety bonds.
### Do not know where to get a copy of the Coop Code. No copy available in the bookstore.
### Share certificates are not yet issued to members thus no data to be recorded in the share & transfer book. The required book will be maintained once the share certificates already issued.
### Not yet discussed in the meeting.
### Not yet discussed in the BOD meeting.

### The coop has single bank account for all coop deposits.
### Documents for amendments are yet to prepared & approved by the GA.
### Need to amend the CBU program stipulated in the coop by-laws.
### Not included in rhe election rues because only few have complied with the mandatory trainings.
### Did not refer to the coop by-laws .
### Forgot to renew the surety bonds.

### Do not know where to get a copy of the Coop Code. No copy available in the bookstore.
### Share certificates are not yet issued to members thus no data to be recorded in the share & transfer book. The required book will be maintained once the share certificates already issued.
### Not yet discussed in the meeting.
### Not yet discussed in the BOD meeting.

### The coop has single bank account for all coop deposits.
### Incomplete information in the membership registry.
### Have not given time to draft the CASA.

### Have not given time to draft the CASA.
### Used in the business operations.

### We have not given time to draft the social development plan.
### We have not given time to draft the social development plan.
### Not yet scheduled the trainings for the Fundamentals and Governance.
### PR computation complied but it is more than twice the rate of ISC.
### MMGHHS Cooperative signage was destroyed by Typhoon Odette and has not been replaced.
### MMGHHS Cooperative has only practices on adjusting and correcting entries, but has not included it in CASA.
### MMGHHS Cooperative Medical Director resigned due to health concerns. The cooperative has posted and published the vacancy of the position but as of inspection date there is still no applicant.
### MMGHHS Cooperative Medical Director resigned due to health concerns. The cooperative has posted and published the vacancy of the position but as of inspection date there are no applicants.
### BCMP Cooperative has only internal control practices but no written policy.
### Used in the business operations. Minimal remittance of the fund was implemented.
### The committee has not given quality time in the drafting of the GAD Plan.
### The committee has not given quality time in the drafting of the GAD Plan.
### Not implementing the maintenance of keeping inventory report or record of unused supplies and equipment.
### Used in the business operations.
### We have not implemented surprise cash count with the cash custodian.
### We are not aware in the format of drafting the social development plan.
### not yet discuss

### not yet attended and completed all mandatory trainings for coop officers
### not does not follow mc 2019-08
### does not presented rate and percentage use in giving isc and pr
### no sufficient capital

### due to pandemic, other business activities were no longer in operation
### unaware of the regulatory relief
### not a member of a federation/union

### failed to send the regulatory relief notice to CDA
### Cannot determine the rate of ISCPR. Unable to present the computation during inspection
### not yet discuss
### not yet comply due to conflict sched

### to be discuss
### not monitor the completeness of information

### not renewed surety bond of accountable officers

### not yet discuss
### due to pandemic
### not yet discuss

### not yet registering to CISA RA 9510
### not yet discuss

### not yet discuss
### not yet discuss
### not monitor the subscription agreement fill up by the members

### share and transfer book not monitor
### not monitor subscription agreement, share book, share certificate issuances
### not monitor share and transfer book
### not monitor subscription agreement fill up, share book and share cert issuances
### Coop just moved in the gound floor with in the bldg.
### Coop not aware of subscription agreement.

### not yet discuss
### not yet amended bylaws to include GAD Committee

### to be discuss
### not monitor the accuracy and completeness of minimum information on registry of membership
### not monitor the date of expiration of surety bond
### not yet submitted TIMTA
### not yet submitted

### does not seggregate records of sales and services to members and non-members
### not yet registering online with CISA RA 9510

### Coop just moved in to the new office space.
### proposed amendment was not approved by 2/3 votes of all members with voting rights
### availability of the officers

### not aware
### ongoing
### not aware
### used for different purpose

### Unavailability of some officers due to work load
### The documents for amendments are not yet prepared.

### The coop has limited capital.
### The coop did not make a subscription agreement form.
### No data to be recorded in the share & transfer book because the share capital certificates are not yet issued to members.
### Policy for the issuance of the share capital certificates is not yet formulated by the Board.
### No strict implementation of coop policies.
### Documents for amendments are not yet prepared.

### The election committee did not conduct meeting.
### Limited training funds; limited access to technology & training providers. Other officers have no time to attend trainings due to busy schedules.
### The coop has no copy of the MC 2012-16 to be used as reference.
### The Education Committee did not conduct PMES.
### Forgot to renew the surety bonds of the treasurer & the chairman..
### No data to be recorded yet because the share capital certificates are not yet issued to members.
### The coop has limited training funds & limited access to technology.
### Affiliation to a Federation of Coops is yet to be approved by the General Assembly.
### To secure copy of the MC 2013-22 .

### Need to be discussed during the officers' meeting.
### Need to be approved by the General Assembly.

### The be discussed in the Board meeting.
### To set aside budget for the technology innovations.
### not monitor the filled up subscription agreement by members

### not monitor the updated entry on share and transfer book based on issued share cert and filled up subscription agreement
### not monitor records of members fill up subscription agreement who fully paids subscribed capital
### conflict schedules, cannot attend if virtual
### For recording of certificates.
### CBU not tackled by the BODs.

### BOD and Officers are just receiving minimal per diem.
### Newly created committee and new set of Officers for GAD.
### Newly created committee and new set of Officers for GAD.
### No idea on the said policy.
### No written CASA but was discussed and approved during meetings.
### No CDF allocation for year 2021 due to Net Loss.

### Reappraisal was conducted last 2016 but no follow through since the resignation of the staff assigned.
### On the process of customizing the accounting system in order to comply with CISA requirements.
### not yet reviewed by the elecom

### unavailability of the officers; due to pandemic
### the coop doesn't remember where they put the document
### not yet reviewed by the secretary
### due to pandemic
### not yet finalized by the education committee
### no affiliated federation and/or union
### not familiar with the guidelines

### Not in writing but all elected and appointed officers were verbally informed.
### Lack of policy for replacement of outstanding/stale/lost checks.
### Cancelled checks were attached to vouchers.

### Lot of members withdrawn their membership during pandemic.
### Economic activity of the coop is affected by the pandemic

### ongoing

### used for different purpose

### no hr personnel to comply
### ongoing
### ongoing; due to pandemic
### was used for different purpose
### already practiced but no standing policy

### already practiced but no standing policy
### ongoing; due to pandemic

### unavailability of officers because of pandemic
### no hr personnel to comply
### ongoing application
### Documents for amendments are yet to be prepared & approve by the General Assembly.
### New signage is not yet done.
### The coop has no subscription agreement form.
### Share & transfer book is yet to be prepared after the issuance of share capital certificates to members.
### Policy on the issuance of the share capital certificates is yet to be formulated by the Board of Directors.
### The coop needs technical assistance in the preparation of the documents for amendments.
### The election committee did not conduct meeting to discuss the amendments of the election rules & guidelines.
### The coop failed to secure a copy of the MC 2012-16 to be used as reference.
### The EdCom did not conduct PMES.

### There was copy of the coop code but was lost.
### The coop secretary needs reference.
### The coop has limited training funds.

### Affiliation to a Federation of Coops is yet to be discussed by the BODs & to be approve by the General Assembly.
### The coop officers need an Orientation on the Guidelines of GAD mainstreaming.
### Documents for amendments are yet to be prepared.
### It will be acted after the approval of the amended by-laws.
### Not yet discussed in the Board meeting.
### The support systems & services for GAD are yet to be discussed & agreed by the Board & approved by the GA.
### The coop funds are utilized as operating capital.
### The coop has no enough funds to adopt technology innovations.

### Not aware that it is a violation.
### Time constraint.

### No affiliation.
### ongoing amendment
### use for different purpose

### already in practices but no standing policy
### was used for different purpose

### Lack of officer to comply and time constraint during the pandemic.
### Lack of time and personnel to comply during the pandemic.
### Time constraint to revise.

### Lack of officer to comply due to restrictions.
### Lack of technical assistance and time for strategic planning.
### No provision of GAD in the By-Laws.

### No provision of GAD Committee in the By-Laws.
### No GAD Focal Person provision in the By-Laws.

### No provision of GAD Education and Training program in the By-Laws.
### GAD support systems and services is not provided in the By-Laws.
### ongoing compliance with CISA
### On the process of amendments.

### Not monitored.
### Documents for amendments are yet to be prepared. The existing ACBL needs to be reviewed for amendments.
### Documents for amendments are yet to be prepared.

### Amendments of the election rules are yet to be discussed by the election committee.
### Failed to secure a copy of the MC 2012-16 to be used as reference.

### The coop has no computer unit & internet connection.
### No data to be recorded yet in the share & transfer book because the share capital certificates are not yet issued to members.
### Affiliation to a Federation of Coop is yet to be discussed during Board Meeting & to be approved by the General Assembly.
### The coop needs technical assistance from the Authority to clearly understand the process of GAD mainstreaming in the coop.
### Appointment of GAD focal person not yet discussed by the BOD.
### Training program for GAD is yet to be discussed by the BODs & be approved by the GA.
### The GAD support systems & services are yet to be discussed by the BODs.
### Statutory funds are also used as operating capital.
### The accumulated CDF is too small yet.

### The coop has to find source of funds for the technoloy innovation.
### ACBL for amendment.

### Has signage before but was destroyed by Typhoon.
### Time constraint due to restrictions during the pandemic.

### Unable to provide detailed explanation on specific education program.
### Needs system customization.
### Time constraint in the preparation of documents.

### Not aware but practicing/ implementing the provisions in the By-Laws.
### Not aware that this is a violation.
### No policy; programs/activities/plan implemented; and budget provided for GAD. Coop to formulate policy; implement programs/activities/plan; and to allocate budget for GAD. Newly created committee and new set of Officers for GAD.
### Failed to secure copy of the MC 2013-04 to be used as reference.
### The share capital certificates are not yet issued to members hence to data to be recorded yet in the share & transfer book. The share & transfer book is yet to be prepared by the coop secretary.
### The policy on the issuance of the share capital certificates is yet to be formulated by the BODs.
### The election committee is not yet conducting meeting to discuss the amendments of the election rules of the coop.
### The coop has no copy of the Coop Code thus not familiar with the requirements of Art. 86 of RA 9520.
### The coop is not familiar with the requirements stated in Art. 86 of RA 9520.
### The compliance officer of the coop failed to secure a copy of the MC 2012-16 to be used as reference in preparing the membership registry book.
### The Education Committee failed to conduct PMES.
### No available copy of the book in the bookstore.

### Share & transfer book is yet to be prepared by the coop secretary.
### The coop has limited training funds, limited access to technology & limited access to training providers.
### Affiliation to a Federation still to be discusssed by the Board & subject for approval by the General Assembly.
### Coop officers are not familiar with GAD mainstreaming. The coop needs technical assistance & orientation of the guidelines.
### Appointment of GAD Focal person is subject for discussion in the next Board meeting.
### GAD training programs are subject for discussion in the next Board meeting.
### The GAD support systems & services are subject for discussion in the next Board meeting.
### Sales from non-member patrons were not recorded.
### The funds are also used as operating capital.

### CDF is not yet utilize due to its limited amount.
### The coop has limited funds to be used in adopting technology innovations.
### The coop has limited idea on the CISA law.
### On going creation of policy and programs for GAD.
### Next year coop will in place Education & Programs for GAD.
### Next year coop will in place system and services for GAD.
### Due to the need to amend the ACBL including the name of the coop
### Needs revision
### Not updated

### Not aware to file such document
### Unaware to create the Education Plan / Human Resource Plan

### No idea as to the policy.
### The committee was not able to function with their duties due to lack of time
### Unaware to create policy
### Unaware to create a Policy

### Have policies but not yet codified.
### Unaware to create a Social Development Plan
### The coop utilizes the CDF on the different Social programs and activities without the knowledge to support a Social Development Plan
### Unaware
### Was not updated as to the prescribed layout of the signage per Memorandum Circular.
### Was not able to update the Election Rules and Guidelines
### Have policies but not yet codified.

### Not updated

### Unaware to create the Education Plan / Human Resource Plan
### Still equiping the GAD Committee members

### Unaware
### The committee was not aware to create a GAD Education and Training program
### The committee is unaware to provide GAD support systems and services
### Unaware to create a Policy
### Unaware to create Policy

### Unaware to create a Social Development Plan

### On-going

### No operation yet since registration
### 2021 registered, no bookkeeper since no operation yet

### Lack of knowledge on how to prepare the Aging of Receivable
### For updating of Lending Policies

### Non-compliance to Labor Laws

### Some committees not fully aware of their functions and responsibilities
### Coop is unaware of MC 2015-06
### Not fully aware of the requirements to be submitted for the cancellation of GA
### Due to pandemic

### No amendment of ACBL in conformity with RA 9520
### No provision of acceptance of associate members
### Due to pandemic

### No provision of Ethics Committee in the By-Laws
### No provision of Mediation and Conciliation Committee in the By-Laws

### Existing Election Rules and Guidelines does not include mandatory trainings
### No breakdown of utilization per Statutory Funds

### Quorum requirement as provided in the By-Laws for the conduct of general assembly meeting not being followed
### Un-aware on the renewal of Surety Bond annually

### Incomplete records of Minutes of Meeting maintained by cooperative
### Non-affiliation to union/federation
### Non-affiliation to union/federation

### The cooperative shall develop a Codified Approving and Signing Authority to serve as guide in identifying the accountabilities of officers and staff
### No inventory of unused supplies conducted

### Amendment on going
### For issuance and updating
### The coop encouraged the non members savings depositor to be a member.
### Waiting for the schedule of mandatory trainings for other officers.
### For update
### The Educational program of the coop will be included to Developmental plan this year.
### due to pandemic

### not yet updated by the secretary due to pandemic
### on-going formulation of GAD mainstreaming

### ongoing formulation
### used for different purpose; ongoing adjustment

### ongoing application
### not monitored

### not following as stated in their bylaws art 7 sec 2. continous capital build up
### Unfamiliarity with some books of the cooperative
### Unfamiliarity with share and transfer book and its content
### Not a usual practice of the cooperative in the previous years
### Unfamiliarity with share and transfer book and its content
### Not given proper attention
### Absence of policy; Not familiar with MC 2013-04 and content of ACBL
### Unfamiliar with policy formulation

### Unmindful for this prohibition
### Unfamiliar with the compuation of IOC & PR
### Unfamiliaritybwith some books of the cooperative
### Not familiar with policy formulation

### Not a practice of the cooperative in the previous years
### Unfamiliar with policy formulation guidelines

### Unfamiliar with policy formulation
### Lack of policies; absence of GAD programs


### Unfamiliar with subscription agreement and its content
### Unfamiliar with share and transfer book and its content
### Absence of policy on issuance
### Unfamiliar with MA 2013-02

### Time contraints on the part of the officers who are also regular employees of the institution
### Unfamiliar with the cooperative book
### Unfamiliar with MC 2022-01


### Cooperative incognizance of this rule (Art.88 of RA9520)
### Absence of GAD programs, plans and activities in cooperative development plan


### Absence of Board resolution and policies on implementation of CBU program
### Unaware to MC-2015-09

### Unfamiliar with the cooperative book
### Unmindful of this cooperative practice
### Unfamliarity with some books of the cooperative

### Not priority of the cooperative
### Absence of GAD programs, plans and activities in Cooperative development plan
### Niot a practice of this cooperative in the previous years

### Unfamiliar with opolicy formulation guidelines
### Unfamiliar with the cooeprative book

### Not priority of the cooperativey


### Unfamiliarity with some of the books of the cooperative
### Must have been overlooked and not given proper attention
### Not damiliar with policy formulation

### Absence of GAD programs, plans and activities in Cooperative development plan
### Not a usual practice of the cooperative in the previous years

### Unmindful of MC-2017-03
### Absence of board resolutio and policies on the implementation CBU program
### Not aware that it is a violation on election process
### Absence of policy on distribution

### Not a usual practice of cooperative in previous years of operation

### Not a practice of Cooperative; unfamiliar with share capital certificates and its content
### Unfamiliar with the Cooperative Book
### Unfamiliarity with some of the books of the Cooperative

### Cooperative Incognizance of this rule ( Art. 86 of RA9520)
### Lack of Policies; absence of GAD programs and policies

### Not a practice of the Cooperative in the previous years
### Unfamiliar with Policy formulation Guidelines
### Not given proper attention/ action

### Unfamiliar with subscription Agreement and its content
### Not a practice of Cooperative; unfamiliar with share capital certificate and its content
### Unfamiliar with some of the books of the Cooperative
### cooperative incognizance of this rule ( Art 86 of RA9520)

### Absence of GAD Programs, plans and Activities Development Plan
### cooperative incognizance of this rule ( Art. 86 of RA9520)

### Absence of GAD programs, plans and Activities in cooperative development plan
### Not a practice of the Cooperative in the previous years.

### Unfamiliar with Policy Formulation Guidelines

### Unfamiliarity with some of the books of the Cooperative
### Not priority of the Cooperative

### Not mindful of the needed changes in AC/BL

### Incognizant of this cooperative book
### Unaware of this provision on election rules and guidelines

### absence of policy on issuance
### Unfamiliarity with registry of membership and its content

### Unfamiliarity with some of the books of cooperative
### absence of education policies on distribution

### absence of board resolution and policies to sustain, remittances
### Absence of GAD programs, plans and activites in cooperatives developmentplan

### Not a usual practice of the cooperative in previous years of operation
### unfamialiar with strategic planning
### not given proper attention

### unfamiliar with subscription agreement and its content
### unfamiliar with share and transfer book and its content
### absence of policy on issuance
### unfamiliar with MC 2013-02

### time constraint on the part of the officers who are also regular employees of the institution
### unfamiliarity with some of the books of cooperative

### not familiar with policy formulation
### absence of GAd progrma, plans and activities in cooperative development plan
### not a practice of the cooperative in he previous years

### lack of know how on policy formulation and strategic planning
### unfamiliar with policy formulation guidelines

### The specific provision was overlooked.
### Accounts were not closely monitored.
### Officers were not able to have trainigs due to pandemic

### No federation or union established near the area
### due to pandemic

### For compliance
### Not aware

### Not Aware

### The cooperative has signage installed however, it was destroyed by typhoon odette.
### Not aware

### Transfer to another office location
### Newly registered coop. No template for Subscription Agreement

### Newly registered. Not fully aware on the Share and Transfer Book
### Newly registered coop. No template on Share Capital Certificate

### Newly registered coop. Failure to comply with the mandatory trainings
### Coop was only registered last July 2021, they are unaware of the required information to be included in the Registry of Membership
### Newly registered coop. No CTE yet

### No federation or union established near the area

### Newly registered coop. Not fully aware on the prescribed signage format.
### Awaiting for the decision of the LTFRB re franchise application
###
### Lack of personnel to comply.
### No permanent office to post / no space for posting.
### Time constraint. Officers and members are employees.

### Change of accountable officers.
### No Affiliation.
### Limited operating capital
### The economic activity of the coop. was affected during the pandemic hence only lending activity was sustained.
### Time Constraints

### Only electronic copy was secured
### Only informal meetings and verbal agreements

### Time Constraints
### Conducted Education Program Activities but not part of the Annual Plan
### On going and for compliance
### not allowed by FAB administration
### no amendment made due to pandemic
### some officers are not available due to pandemic

### they forgot to renew
### ongoing
### already in practice but no written policy

### in practices but no written policy

### For update
### coop not aware

### For update
### Amendment on going
### For compliance and issuance.
### Updating of required minimum information on Membership registry is on going.

### Due to pandemic and limited access to internet Educational Program of the cooperative was not implented.
### To implement on 1st or 2nd quater of 2023

### Due to pandemic Social and developmental program of the cooperative was not implemented.
### For utilization.
### It was already the practiced and implemented as approved by GA.

### For compliance.
### Not aware

### It is a policy of the cooperative that only upon application for membership shall the fill-up the subscription agreement.
### Said officers were newly appointed who replaced the resigned officers.
### The 25% allocation was due to the provision on the computation of the rate of PR shall not more than twice the rate of interest on share capital.
### No conduct of GAM was due to pandemic and restrictions on health protocol.
42
### Since no incident happen, the board of directors did not formulate any policy on that matter.
### Due to pandemic and limited movement of the management.

### Due to pandemic and limited movement of the management.
### Due to pandemic and the resignation of one of the staff to prepare the documents.
### It is a policy of the cooperative that only upon application for membership shall the fill-up the subscription agreement.
### The Secretary has not yet prepared the prescribed share capital certificates for the qualified members.
### Due to pandemic, the concerned officers have a limited movement and were not able to conduct policy formulation.
### Due to pandemic, no face to face trainings and most of the concerned officers are Senior Citizens.
### The officers were not aware of the Memo Circular or provisions of the Law.
### The cooperative was not able to comply with the minimum requirements of DOLE due to lack of funds for the operation and some officers are voluntary in nature.
### Due to lack of funds.
### Not aware that is very important since operation, the management has not encountered yet of any the same cases.
### The officers were not aware that the everytime there will be subject for immediate action and recommendation of the HR.

### Lack of Comprehension

### Time Constraint
### Due to pandemic
### Needs Clarification
### Due to pandemic

### Time Constraint
### Time Constraint and Financial Matter

### Plan to integrate in the new system.
### No associate member tried to apply as regular member.

### System is ready but coop will not adhere with CISA law.
### Due to secured loans (PDC/other collaterals) and no cash transactions.

### unaware

### on process
### Federation is newly created.

### Still scouting for a viable Tertiary Federation / Union for the affiliation.
### Federation toFederation is newly created.
### unaware
### lack of irientations

### no place yet for posting of signage
### was not monitored
### on-going compliance with CISA
### No idea of the subscription agreement implementation and its format.

### We have not yet procured the share transfer book.
### Not aware of the issuance of share capital certificate to members who have fully paid their subscriptions.
### We have not scheduled the mandatory training for all officers.
### We are ne We don't have a format of the election rules and guidelines.
### We have not scheduled the mandatory trainings.

### We are not aware of the book. We are a newly registered coop.
### Not aware of the book to be procured. the book to be procured.

### Not aware of the maintenance of the copy of regulations from the Authority.
### No idea yet that a registry book must be maintained.

### We are a newly registered cooperative.
### Secretary have not maintained the book because we are a newly sssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssss sssssssssssssssssssssssssss ssssssssssssssssssssssss
### We will still make ourrgggggggggggggg Audited Financial Statements was not yet done and finalized.
### since registration it has no type, so they just maintained it
### no amendment made due to pandemic

### not aware that it is a violation
### coop not aware
### already in practices but no written policy
### on-going allotment

### We are not yet aware that their must be a program for the training of the officers.
### Not aware that the GAD Committee will formulate a GAD Plan . .
### We are a newlly registered cooperative therefoesssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssssss

### We don't have a sample format of a social development plan.
### Not aware of the sample format and content of the social development plan.
### Not aware of the format of the plan and the CDF will be utilized as per social development plan.
### Not aware on how to formulate the training program of the officers and members.
### Not aware of the GAD support systems and services.
### The paid up capital is with the treasurer for safekeeping. The treasurer does not keep the money inside a safe.
### We have not prepared our audited financial statements.
### We are a newly registered cooperative. Not aware yet of the AFS preparations.
### We are not aware of the said practice.

### We are not aware of this cash management practice.
### We are not aware of this cash management policy.
### We don't have a sample format of the CASA.
### We will still make our Audited Financial Statements.

### Amendment was submitted to CDA for approval.

### Unaware to file such document and it was not recommended during the previous inspection
### Was not able to continue the issuance of Share Certificate at present.
### The election was only based on the guidelines provided in the Bylaws.
### Only the BODs and few of the Committees were able to attend the training.
### For update following QuickBooks
### Not aware the need to avail the Regulatory Relief.
### The renewal was not given attention.

### For updating
### Unaware to keep a copy of such document.

### The coop cannot afford yet this time.
### We will revise the fiormatssss We will revised the format of our subscription agreement.
### We have a record for the paid up share capital but it is in a summarized format and not individual. ssssssssssssssssssssssssssssssssssssssssssss
### The members of the cooperative have not fully paid their subscription.
### The Election Committee does not know the sample format of the election rules and guidelines.
### We have not yet attended mandatory trainings .
### We still have to prepare the AFS.

### We are not aware of the DOSRI accounts.
### We have not set up the probable losses on loans.

### Not aware of the schedule of the aging of loans format.
### We have not made the financial statements yet.

### No AFS prepared by the bookkeeper.
### We are a newly registered cooperative. We are not aware of the book yet.
### We accepted the new members but have not oriented them on the business activities of the cooperative.
### Not aware on the proper recording.
### Unaware of the prescribed book to record the movement of each members additional CBU.
### Lack understanding on the provisions of our By-laws and ohter realted policies/ rules on CBU.
### we lack understanding on the provisions of our By-laws.

### Unaware of the provisions in our By-laws and other issuances from CDA regarding the election rules and guidelines.
### Unaware that surety bond should be renewed annually.
### Unaware that we are obliged to have a GAD Focal person aside from GAD committee.
### Not aware about DOSRI, first time to hear this.
### We were not guided during our plans.
### Not aware of this but we just did it to help our coop have additional capital for the operation of our lending business.
### Failure to review the appraisal value annually
### Unaware
### On process
### The GAD Committee is not yet functioning.

### Not reconciled regularly because of the coop is using an accounting system.
### Unaware of the requirement to support a GA Resolution instead of Board Resolution.

### All accounts are recorded in the General file vis QuickBooks.
### Unaware
### No Social Development Plan
### Unaware
### Due to restrictions and government protocols.

### Unaware
### All accounts are recorded in the General file via QuickBooks.
### Not Aware
### Lack of personnel to prepare the documents during the pandemic.
### Applied for a regulatory relief and was approved by the CDA R3.
### Unavailability of agent during the pandemic.
### We are not aware of the RA 9520 book.
### We are not aware that we will download regulations from the CDA website.
### We have not procured the registry of membership.

### We are not aware of the share and transfer book.
### time constraints for drivers-operators members

### We have not finalized our financial statements with the auditor.
### We are not aware of the education program. We don't have a sample format of the program.
### We are not aware of the GAD plan and policy. We don't have a sample format of the plan.
### We don't have a sample format of the training program.
### We are not aware of the mainstreaming of GAD mechanisms and instruments.
### We are not aware of the standard chart of accounts for the cooperative.
### We have not prepared the financial statements of the cooperative.
### The money is with the treasurer and kept in her house.
### The cash is with the treasurer and is kept in her house.
### We don't have a sample format of the Codified Approving and Signing Authority policy.
### We have not prepared our 2022 financial statements.

### We are not aware of the preparation of the DOSRI accounts schedule.
### We are not aware of the social development plan.
### We have not given time on the drafting of our vision, mission, goals and core values.
### We have a list of the share capital of the members but in summary form.
### Not aware of the subscription agreement implementation.
### We are not aware of the Share and Transfer Book.

### to discuss
### not monitored
### to discuss with the Election Commitee
### to discuss with BOD and all committees
### to discuss with the BOD, Audit Committee, Credit Committee and with the manager.
### not yet discuss

### not monitor
### not yet discuss
### not yet completed the required minimum information

### not yet registered online with COC

### to discuss
### not yet discuss

### not yet comply with CIC requirements on registering online
### not all coop officers are attended /completed the mandatory training requirments prescribed under RA 9520
### not yet completed the required minimum information on registry of membership
### not yet discuss
### not yet complying with the online registraion/requirements of CIC

### Non operating
### Ongoing amendment.

### Ongoing compliance.
### Ongoing compliance
### Ongoing application for membership with a Federation.
### Ongoing compliance.

### Ongoing compliance
### The Coop was not able to achieved the increase in membership due to pandemic.
### The Coop was not able to achieve the increase in membership due to pandemic.
### Ongoing amendment of ACBL.
### The files were in the possession of the Education Committee.

### Already submitted a request for the earlier conduct of GA but was not able to receive an approval.
### The draft was in the possession of the coop's Education Committee.

### for processing
### newly registered no actual business operation yet
### on process
### no membership expansion yet

### The cooperative is still unable to allocate retirement fund for its employees as it is still in its struggling situation.
### for processing
### on process
### for establishment of records/info

### no hired employees yet
### on process newly registered

### unaware newly registered
### for planning

### on process
### on process newly registered


### for inclusion in internal control policy
### Inclusion in internal control policy

### inclusion in internal control systems
### for internal control policy inclusion
### for internal control policy formulation

### for internal control policy
### for inclusion in internal control

### internal control systems inclusion
### unaware
### for inclusion in policy formulation
### internal control systems incllusion

### unaware.
### policy formulaiton
### for policy inclusion

### no strategic plan
### no strat plan

### for processing

### Absence of GAD Programs, Plans and activities in Cooperative Development PLan
### Unfamiliar with policy formulation/guidelines
### Waiting for the schedule of trainings

### To be add for agenda by BODs
### Absence of Board Resolution and policies on implementation of CBU Program

### Unaware of this practice of cooperative
### Unfamiliarity with somr of the Books of Cooperative

### Absence of GAD Programs, Plans and activities in Cooperative Development Plan
### Not a practive of the Cooperative in the previous years.
### Unfamiliar with Policy Fromulation guidelines

### Unfamiliar with Share and Transfer Book an its content

### Absence of Board Resolution and policies on implementation of CBU programs
### Unaware of MC-2015-09

### Unmindful of this cooperative practice

### Not familiar with Policy Formulation

### Absence of GAD programs, plans and activities in Cooperative Development Plan

### Not familiar with Poliry Formulation
### Unfamiliar with subsciption agreement and its content


### Absence of Policy; Not familiar with MC 2013-04 and content of ACBL
### Unfamiliarity with some books of the Cooperative

### Not a usual practice of the Cooperstive in previous years of operation

### Unfamiliar with Policy formulation guidelines
### Unfamiliarity with subscription agreement and its content

### Unfamiliarity with some books of the Cooperative

### Absence of GAD program,plan and activities in the Cooperative Development Plan
### Not the usual practice of the Cooperative in previous years of operation
### Unfamiliar with Subscription Agreement and its content
### Unfamiliar with Share and Transfer Book and its content
### Unaware to MC 2015-09

### Unfamiliarity with some books of Cooperative

### Mdde of ayment of subscription agreement has been incorporated with application loan agreement
### Absence of policies to implement full compliance of members
### Absence of DAG programs/plans and activities in Cooperative Development Plan

### Unfamiliar with Share and Trasfer Book and its content
### Not a practice of the cooperative ; Unfamiliar with share capital certificate and its content
### Unfamiliar with the computation of IOC and PR

### Lack of policies; absence of GAD programas and policies

### Not a practice of the cooperative int he previous years

### Not aware yet of this policy to be drafted by the Elecom.
### Not aware yet of the mandatory training

### We don't have an audited financial statements yet
### No proper recording of financial transactions was done.
### Newly registered cooperative on the last quarter of 2022.

### to discuss to the BOD
### not yet discuss with BOD and Educ Comiittee

### not yet discuss with BOD and Educ Committee
### not yet discuss
### not yet completed the records of issued share cert to members fully paid subsribed capital share based on filled up subscription agreeement by members.
### Failed to formulate the vision, mission, social goals and core values of the cooperative.
### Not aware of the formulation of the social development plan. No sample format of the plan.
### Not aware of the registry book of membership's profile..
### Failed to secure a copy of the book.

### Failed to download MCs at the CDA website.
### Failed to formulate the social development plan for the officers and members of the cooperative.
### not yet completed/update records
### not yet fully discuss with coop officers and to the genral
### not yet discuss
### coop officer in charge not yet completed entry on registry of membership
### not yet compliant to DOLE
### not yet discuss with BOD and educ committee
### not yet remitting CETF to fed/union of which it is a member
### not yet preparing written policy nor board resolution in place for replacement of outstanding/stale/lost checks
### not yet maintains separate recods of sales/services to members and non-members
### no DOSRI account prepared
### to be discuss to set plans to achieve target

### to discuss
### not yet registered online with CIC

### Failed to procure.
### Failed to procure the book.
### Failed to prepare the financial statements of the cooperative.
### Failed to draft the education training program for the officers and members.
### Failed to draft the GAD policy
### Failed to draft the CASA policy.
### to discuss
### not yet discuss

### not yet discuss with BOD and educ committee
### the coop officer assigned not yet completed /updated records of members fully paid subscribed share capital on share and transfer book
### not yet approved on
### Failed to formulate the GAD training program.

### Failed to provide GAD support systems and services.
### not yet approved on GAM - giving honorarium to coop officers
### coop officer in charge not yet completed minimum information needed on registry of membership
### not yet compliant with SSS, Philhealth and Pag-ibig
### not yet remitting to fed/union the accumulated CETF due to fed/union
### to discuss
### not yet discuss
### not yet comply with CIC online registration
### not yet discuss

### Unfamiliar with share and transfer book


### Nor priority of the cooperative

### Amendment on going.
### Training was set and schedule
### AC/BL is for amendment.
### AC/BL for amendment.
### Updating is on going.

### For compliance.
### Training was already scheduled.

### To be included in the Developmental Plan of the Cooperative.
### Must have been overlooked and not given proper attention
### Lack of time and attention

### no regular secretary to do the activity
### will amend the ACBL
### accepting saving deposits from non members

### Office is under renovation.
### With verbal agreements but no written Election Rules and Guidelines formulated.
### Some officers are not available on the scheduled trainings due to valid personal reason.
### No registry/form yet. Unaware of the members info needed in membership registry.
### No applicant. Looking for one who is willing to provide bookkeeping services to the cooperative.
### not 100% funded due to net loss from previous years
### on-going processing of amendment; due to pandemic

### lack of time due to pandemic
### coop not aware on the provision

### lack of funds
### already in practice but no existing policy

### already in practice but not existing policy
### due to DepEd ruling

### on-going adjustment
### Newly registered coop still on going processing the
### some not yet attended due to busy schedule

### Not aware. Newly registered. (May 5, 2022.)
### newly appointed secretary need trainings and time to install the said record
### newly appointed secretary need trainings and time to install the said record
### GAD committee still need orientation newly registered
### having no budget yet newly registered coop

### newly appointed secretary on going installed registry
### Newly registered. Not yet aware of the needed documents to be maintained.
### Newly registered. Need technical assistance in the formulation of Election Rules and Guidelines.

### on-going proposed amendment
### on-going formulation of signage

### due to pandemic
### Mandatory trainings are to be complied within this first semester,
### still formulating
### Newly registered. Not aware of the need of the share and transfer book.
### on-going proposed amendment on capitalization
### on-going proposed amendment of ACBL

### Newly regiatered. Still on the process of organizational planning.
### Newly registered. Still on the process of organizational set-up and planning.
### scheduled GA coming
### no regular secretary of the cooperative
### no funds yet the coop incurred net loss

### not yet funded
### no


### no

### Board of directors mostly are senior citizens
### The board of directors having no action related to the issuance.
### Election committee not actively participated
### mostly of the officers are seniors citizens CDS IIs advised them to enrolled in the virtual training
### no permanent secretary mostly are senior citizens
### no officers make their duties and responsibilities
### no active officers made their duties and responsibility of the cooperative
### no officers assigned or regular secretary

### No regular office
### no compliance officers mostly are senior citizens

### no compliance of officers mostly are senior citizens
### no active GAD committee

### GAD support systems and services
### no GAD committee is inactive

### no regular audit committee do their duty
### no assessment and annual planning held by the cooperative

### on-going formulation of GAD education program

### on-going proposed amendment of ACBL
### inactive elecom officers

### for clarification/checking
### for clarification / checking
### no HR officer to formulate

### already in practice but no written policy

### due to pandemic
### on-going compliance with CISA
### not renewed surety bond
### not yet discuss with BOD and the educ committee
### not yet remitting the accumulated 50 percent CETF due to fed/union
### not yet remitted CETF
### not yet discuss

### to be discuss
### not yet discuss

### not yet online registered with CIC
### all coop officers not yet completed the mandatory training reqts for coop officers in accordance with MC 2015-09
### not yet discuss
### to discuss

### no forms

### for renewal

### not submitted

### ongoing amendment
### no policy made
### Not prioritized

### There is difficulty in complying CAIS. No stable internet connection in the area of the cooperative.
### damage by typhoon.

### no amendment approved by GA
### Not approved by GA



### scouting a federation
### no amendment approved by GA.

### most of the coop officers are senior citizens
### no internal policy was installed

### no internal policy
### incurred net loss for longer years
### mostly of the officers are senior citizens
### no conduct of general assembly

### Did not conduct GA due to unavailability of attendance of majority of members. Qourum cannot be achieved since most of the members were not present in the area.
### Newly registered. Not aware of the circular on signage.
### Newly registered. Not yet aware of the need of subscription agreement.
### Newly registered. Not yet aware that share and transfer book should be maintained.
### Newly registered. The by-laws provide that issuance of share capital certificates shall be upon full payment of the member's subscription.
### On the process of organizational set-up and planning.
### Newly registered. Not yet aware of the requirements on membership registry.
### no program since no regular general assembly held
### no assessment and planning been held in the cooperative
### Newly registerd. Still on the process of organizational set-up and planning.
### Newly registerd. Not yet aware on the mainstreaming of GAD. Still on the process of organizational set-up and planning.
### Not prioritized by Secretary
### Difficulty on complying the CAIS due to unstable internet connection in the area.

### Coop do not have enough financial resources to hire bookkeeper.
### No knowledgeable personnel to work out with the preparation of cash/bank reconciliation.
### Coop officers dont have enough knowledge on how to formulate CASA.
### No bookkeeper to work out the documents
### On-process of complying BFAD License.
### No place for posting. Shares office with the Office of the Municipal Agriculture..
43
### Newly registered. Not yet aware of the need of a Sahre and Transfer book
### As per by-laws, issuance of share capital certificates shall be upon full payment of members' subscription.
### Newly registered. Not yet aware that Election Rules and Guidelines are to be formulated specifically.
### The coop is newly registered and not yet familiar with the information that should be provided in the membership registry.
### The cooperative is newly registered and still on the process of organizational set-up and planning.
### The coopertaive is newly registered and still on the process of organizational set-up and planning.
### Applied for a Regulatory Relief and was approved by CDA.
### Change of leadership particularly the manager.
### Lack of knowledgeable personnel to prepare the needed documents.

### Lack of knowledgeable officer to do the job.
### Time constraint for the drivers to attend trainings.

### Due to restrictions on mobility during the pandemic.
### Not aware that this is a violation. Not a requirement in securing COC.
### Not aware of the need to have a copy of RA 9520 and other related laws.
### Not aware of the need to have copy of regulations.

### Time constraint in conducting strategic planning.
### No affiliation.
### Not aware that statutory funds should be separated from the statutory funds.
### Not aware, Lack of knowledge in formulating the social development plan.
### On the process of complying the requirements.

### Transfer of office to new location.
### The process of amendments was hindered due to restrictions during the pandemic.
### Applied for a regulatory relief and was approved by CDA.
### Relies on the trainings from federations, CDA.

### On going review of social development plan.
### Overlooked to update.

### Recorded incomplete member's information.
### Fund was used in the operation of the cooperative instead of having additional borrowing.
### No written GAD plans and programs prepared.
### Some funds were used in the operation of the cooperative instead of additional borrowing.
### No written plan prepared.
### Utilization of CDF was not planned.

### DOSRI monitoring not prepared for 2021.
### The fund is used for the operation of the cooperative instead of having additional borrowing.
### Some funds are used for the operation of the cooperative instead of having additional borrowing.
### Utilization of CDF was no written plan to implement.
### None...We did not take any action.
### None..We did not take any action.
### We will include the business activity to our amendments to prevent penalty to be imposed by the BIR.
### The pandemic has hampered the conduct of trainings.

### Subscription Agreement for signature of members.
### For updating of share book.
### Not yet tackled by the BOD.
### Not yet approve by the GA.

### Not yet finished.
### It will be facilitated during the GA meeting.
### ELECOM lack of knowledge to formulate policies.

### It was left unattended.
### No planning yet conducted by the Board of directors.

### Not yet affiliated with Secondary Cooperative.
### Lack of training and knowledge about GAD.

### Lack of members to be appointed.
### Lack of training.

### Lack of funds.

44

Reasons For Failure To Comply

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4 does not know the contents of the PMES

11 Lack of full time employees

13 Lack of internal guidelines

15 Lack of personnel to comply

16 Lack of technical knowledge

18 lack of transfer of information from old officers to new officers

25 No bank is available nearby

33 no policies on education program

34 no proper turn over of records

36 no supporting document to record

40 non issuance of bank statement

42 non-separation of records of transactions to members and non-members

43 not aware that it is a violation

45 not interest to join

46 not mindful in sending of notices,

49 unavailability/incompleteness of the reports for presentation

51 unaware of the guidelines, do not know how to formulate

53 unwillingness of members to run as officers

64 Nangamatay ang mga isda. Failed to reproduce

### Not Able to Conduct General Assembly due to restrictions

### unaware of regulatory relief

### Not Applicable.

### The office is under renovation.

### on going process

### they don't have template for share certificate

### They forgot to present it to the General Assembly for approval

### Conflict of schedule

### The registry book was misplaced by the secretary

### They forgot to post the AFS in their bulletin board.

### No employees yet

### No employees yet

### Newly registered with less than 1 yr operation.

### Not Applicable

### Not Applicable

### Not Applicable

### BOD has no compensation, per diem only during meeting

### no current account

### For UAT Purpose

### not applicable

### not applicable

### not applicable

### not applicable

### not applicable

### Coop will change the signage upon approval of amendments

### Coop Secretary cannot update on time, coop commit to comply

### the coop accepts savings from non-member

### incomplete number of committee member

### it was not distributed

### did not meet the required quorum which is 50% +1

### coop do not engage in importation

### no hired employees, only volunteer employees only

### UAT Purpose

### noted by the Cooperative

### Noted by the Cooperative

### the coop does not issue shares certificate

### the coop did not formulate CASA

### not aware of the provision

### unaware of the guidelines issued regarding the conduct of GA

### will comply

### no one will accept the appointment /position

### not aware of the provision