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Social Audit-Report-2021

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Koop Balitaan via Tulong Balita Online Webinar on Governance & Management Part II Focus on the Operation & Management of Co-ops Feb 19, 2021

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Social Audit Report For Co-ops (SAR) Renee Faye DG Cariño Resource Person
LEGAL BASES  R.A. 9520 “Art. 53. Reports. (1) Every cooperative shall draw up regular reports of its program of activities, including those in pursuance of their socio-civic undertakings, showing their progress and achievements at the end of every fiscal year.” COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
LEGAL BASES  R.A. 9520 “Art. 80. Annual Audit. – Cooperatives registered under this Code shall be subject to an annual financial, performance and social audit. x x x The Authority, in consultation with the cooperative sector shall promulgate the rules and standards for the social audit of cooperatives.” COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
LEGAL BASES  CDA - MEMORANDUM CIRCULAR NO. 2018 - 01 Series of 2018 - Revised Guidelines on Social Audit of Cooperatives This Circular repeals CDA- Memorandum Circular No. 2013- 16. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
Coverage All registered cooperatives regardless of type or category shall be subject to social audit. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
• Guide the co-op in the assessment of its social performance (tool to measure effectiveness of the co-op’s social development services); • Require the co-op to use the prescribed tools and format in the preparation and submission of social audit report (SAR); and • Provide the manner and period of submitting SAR to the CDA. PURPOSES COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
This document shall determine the co-op’s social performance and shall serve as basis for writing the SOCIAL AUDIT REPORT. SOCIAL AUDIT WORKING DOCUMENT COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF VISION: ________________________________________________________________________ MISSION: ______________________________________________________________________ CORE VALUES:
SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF VISION: Our vision is to be the preferred choice among our members for their financial needs and services to be delivered in line with our values. MISSION: Our mission is to provide a range of quality services to our members and to contribute and add value to the community within which we operate
SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF CORE VALUES: INTEGRITY AND RESPECT: we act in an ethical and honest manner treating all our members with courtesy and respect. - TRUSTWORTHINESS: we operate to the highest standards of discretion and confidentiality in a professional way. – CARING FOR OTHERS: we bring people together to meet a shared need through the operation of a democratically- controlled business and consider ourselves a part of the community. - OPENNESS: we promote collaboration where the members are free to share their views and suggestions SOCIAL GOALS: To promote financial education and the wise use of credit by officers & members. To provide livelihood trainings for member-entrepreneurs. To provide support to local associations and organizations within our community.
C. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT TITLE/DESCRIPTIION OF POLICY GUIDELINES SOURCE OF DOCUMENT BOD/GA RESOLUTION NO. DATE APPROVED
C. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT TITLE/DESCRIPTIION OF POLICY GUIDELINES SOURCE OF DOCUMENT BOD/GA RESOLUTION NO. DATE APPROVED Training on Financial Education: wise use of credit by members G.A. Resolution G.A. Resolution No.04 Series of 2020 April 23, 2020 Livelihood Training on Mango Processing/Candle- making/Meat Processing/Basket Weaving, etc. G.A. Resolution G.A. Resolution No.05 Series of 2020 April 23, 2020 Support to Liga Ng Mga Barangay BOD Resolution BOD Resolution No.04 Series of 2020 April 5, 2020
D. SOCIAL DEVELOPMENT PROGRAM The social development program of the cooperative focuses on two (2) areas: a. for the COOPERATIVE itself; and b. for the COMMUNITY. The source of fund for the first area may vary from Cooperative Education and Training Fund (CETF), Optional Fund or outright expense; while the second area is exclusive from the Community Development Fund (CDF). COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
D.1. Cooperative D.1.a. Members KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Education; Scholarship; Training Livelihood Trainings 2 3 12 15 15,000.00 CETF Health Program Dental Health Program 1 50 50 100 5,000.00 Member Benefit Expense Social Events/Gatherings Christmas Gifts 2 50 50 100 20,000.00 Member Benefit Expense Social Protection (insurance and mutual benefits) MBAI (NATCCO), CISP, CLIMBS, etc. 1 20 40 60 99,000.00 Pre payments by members
D.1. Cooperative D.1.a. Members KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIE S NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Disaster Risk Reduction & Management Fire & Earthquake Drill 1 70 80 150 5,000.00 CETF Gender Equality and Women Empowerment GAD Orientation/ GST/Maternal Health Program 5 0 15 15 10,000.00 CETF Others, specify (ANTI COVID19 Activities) Provision of face mask etc. & consumer goods during ECQ period 2 25 35 60 98,000.00 Member Benefit Expense SUB TOTAL
D.1. Cooperative D.1.b. Officers KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Seminars; Scholarship; Training Seminar on Financial Literacy for BODs 1 3 2 6 10,000.00 CETF Health Care Medical Check-ups 1 11 14 25 20,000.00 Member Benefit Expense Social Events/ Gatherings CHRISTMA S Party/Gifts etc. 1 11 14 25 25,000.00 Member Benefit Expense Social Protection (insurance and mutual benefits) MBAI (NATCCO), CISP, CLIMBS, etc. 1 15 30 45 90,000.00 Member Benefit Expense
D.1. Cooperative D.1.b. Officers KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Disaster Risk Reduction & Management Fire & Earthquake Drill 1 2 10 12 2,000.00 CETF Gender Equality & Women Empowerment GAD Orientation/ GST/Maternal Health Program 5 3 12 12 5,000.00 CETF Others, specify (ANTI COVID19 Activities) Provision of face masks etc. & consumer goods during ECQ period 2 25 35 60 98,000.00 Member Benefit Expense SUB TOTAL
D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Seminars; Trainings for non- members Livelihood Training for Women in the Community 1 0 15 15 10,000.00 CDF Environment Conservation Protection Tree- Planting Activity 1 20 20 40 3,000.00 CDF Health and Sanitation Clean up Drive; Brigada Eskwela, etc. 1 20 20 40 3,000.00 CDF Partnerships and Community Groups Catholic Women’s League 1 15 15 30 5,000.00 CDF
D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Sports, Cultural and Religious Activities Liga ng mga Barangay Sportsfest 1 15 5 20 3,000.00 CDF Disaster Risk Reduction and Management Evacuation Plan/Fire and Earthquake Drill 1 20 20 40 5,000.00 CDF Gender Equality and Women Empowerment GAD Orientation/ GST 1 55 55 6,000.00 CDF Inclusivity (Membership Expansion) Coop Advertising/ Promotion 1 35 55 90 3,000.00 CDF
D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Children & Youth Brgy. Feeding Program 1 26 24 50 8,000.00 CDF Persons with Disability Donation of Crutches 1 5 7 12 20,000.00 CDF Elderly Senior Citizens’ Night 1 25 35 60 10,000.00 CDF Indigenous People Others, specify (ANTI COVID19 Activities) Provision of face masks etc. during ECQ period 2 20 30 50 5,000.00 CDF SUBTOTAL
E. COMMUNITY DEVELOPMENT FUND (CDF) Accumulated Amount of CDF Amount Utilized for Cooperative Social Activities Percentage Utilization Accomplished by: SOCIAL AUDIT/AUDIT COMMITTEE/INTERNAL AUDITOR
SOCIAL AUDIT REPORT XYZ Multi-Purpose Cooperative is a duly registered cooperative with the Cooperative Development Authority (CDA) under Registration No.__________ on ____________. Its registered office address is __________________________. We have audited the social performance of the XYZ MPC on ____________ (date) covering the CY 20____ to validate the adherence of the cooperative to the seventh cooperative principle, the "Concern for Community" and determines whether the co-op works for the community's sustainable development through policies and programs approved by their members. This Social Audit is in compliance with Rule 11 of the Revised Implementing Rules and Regulations of R.A. 9520 and Memorandum Circular No. 2018 – 01 issued by the CDA.
Hereunder are the Auditor’s Report on the comments/recommendations in Major Key Areas of Social Performance: KEY AREAS COMMENTS AND RECOMMENDATIONS (SOCIAL DEVELOPMENT PERSPECTIVE) A. STATEMENT OF VISION, MISSION, CORE VALUES & SOCIAL GOALS B. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT C. SOCIAL DEVELOPMENT PROGRAMS FOR: COOPERATIVE COMMUNITY D. ALLOTMENT AND UTILIZATION OF COMMUNITY DEVELOPMENT FUND E. OTHERS, SPECIFY
Based on the above information, the following are the recommended action/s to enhance the social performance of the cooperative to achieve its social goals: AREAS FOR IMPROVEMENT RECOMMENDATIONS MANAGEMENT COMMITMENT Prepared by: ____________________________________ SOCIAL AUDIT/AUDIT COMMITTEE/ INTERNAL AUDITOR Conforme: _______________________ GENERAL MANAGER __________________ CHAIRPERSON
Management Social Performance Report  At the end of year, the management shall prepare a MANAGEMENT SOCIAL PERFORMANCE REPORT which presents the accomplishments of the cooperative’s social development plan.  This could be used as reference by the auditor in the conduct of audit but shall only be kept or retained at the level of the cooperative. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
Management Social Performance Report
Management Social Performance Report SOCIAL DEVELOPMENT PLAN ACTUAL ACCOMPLISHMENT VARIANCE REPORT REMARKS Prepared by: Reviewed by: _____________________ _____________________ MANAGEMENT STAFF GENERAL MANAGER Approved by: ________________ CHAIRMAN
Social Audit-Report-2021

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Social Audit-Report-2021

  • 1. Social Audit Report For Co-ops (SAR) Renee Faye DG Cariño Resource Person
  • 2. LEGAL BASES  R.A. 9520 “Art. 53. Reports. (1) Every cooperative shall draw up regular reports of its program of activities, including those in pursuance of their socio-civic undertakings, showing their progress and achievements at the end of every fiscal year.” COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 3. LEGAL BASES  R.A. 9520 “Art. 80. Annual Audit. – Cooperatives registered under this Code shall be subject to an annual financial, performance and social audit. x x x The Authority, in consultation with the cooperative sector shall promulgate the rules and standards for the social audit of cooperatives.” COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 4. LEGAL BASES  CDA - MEMORANDUM CIRCULAR NO. 2018 - 01 Series of 2018 - Revised Guidelines on Social Audit of Cooperatives This Circular repeals CDA- Memorandum Circular No. 2013- 16. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 5. Coverage All registered cooperatives regardless of type or category shall be subject to social audit. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 6. • Guide the co-op in the assessment of its social performance (tool to measure effectiveness of the co-op’s social development services); • Require the co-op to use the prescribed tools and format in the preparation and submission of social audit report (SAR); and • Provide the manner and period of submitting SAR to the CDA. PURPOSES COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 7. This document shall determine the co-op’s social performance and shall serve as basis for writing the SOCIAL AUDIT REPORT. SOCIAL AUDIT WORKING DOCUMENT COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 11. SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF VISION: ________________________________________________________________________ MISSION: ______________________________________________________________________ CORE VALUES:
  • 12. SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF VISION: Our vision is to be the preferred choice among our members for their financial needs and services to be delivered in line with our values. MISSION: Our mission is to provide a range of quality services to our members and to contribute and add value to the community within which we operate
  • 13. SOCIAL AUDIT WORKING DOCUMENT FOR THE YEAR __________ A. BASIC INFORMATION OF THE COOPERATIVE NAME: _____________________________________________________________________ ADDRESS: ____________________________________________________________ REGISTRATION NO.: ______________ DATE REGISTERED: ______________ B. STATEMENT OF CORE VALUES: INTEGRITY AND RESPECT: we act in an ethical and honest manner treating all our members with courtesy and respect. - TRUSTWORTHINESS: we operate to the highest standards of discretion and confidentiality in a professional way. – CARING FOR OTHERS: we bring people together to meet a shared need through the operation of a democratically- controlled business and consider ourselves a part of the community. - OPENNESS: we promote collaboration where the members are free to share their views and suggestions SOCIAL GOALS: To promote financial education and the wise use of credit by officers & members. To provide livelihood trainings for member-entrepreneurs. To provide support to local associations and organizations within our community.
  • 14. C. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT TITLE/DESCRIPTIION OF POLICY GUIDELINES SOURCE OF DOCUMENT BOD/GA RESOLUTION NO. DATE APPROVED
  • 15. C. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT TITLE/DESCRIPTIION OF POLICY GUIDELINES SOURCE OF DOCUMENT BOD/GA RESOLUTION NO. DATE APPROVED Training on Financial Education: wise use of credit by members G.A. Resolution G.A. Resolution No.04 Series of 2020 April 23, 2020 Livelihood Training on Mango Processing/Candle- making/Meat Processing/Basket Weaving, etc. G.A. Resolution G.A. Resolution No.05 Series of 2020 April 23, 2020 Support to Liga Ng Mga Barangay BOD Resolution BOD Resolution No.04 Series of 2020 April 5, 2020
  • 16. D. SOCIAL DEVELOPMENT PROGRAM The social development program of the cooperative focuses on two (2) areas: a. for the COOPERATIVE itself; and b. for the COMMUNITY. The source of fund for the first area may vary from Cooperative Education and Training Fund (CETF), Optional Fund or outright expense; while the second area is exclusive from the Community Development Fund (CDF). COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 17. D.1. Cooperative D.1.a. Members KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Education; Scholarship; Training Livelihood Trainings 2 3 12 15 15,000.00 CETF Health Program Dental Health Program 1 50 50 100 5,000.00 Member Benefit Expense Social Events/Gatherings Christmas Gifts 2 50 50 100 20,000.00 Member Benefit Expense Social Protection (insurance and mutual benefits) MBAI (NATCCO), CISP, CLIMBS, etc. 1 20 40 60 99,000.00 Pre payments by members
  • 18. D.1. Cooperative D.1.a. Members KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIE S NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Disaster Risk Reduction & Management Fire & Earthquake Drill 1 70 80 150 5,000.00 CETF Gender Equality and Women Empowerment GAD Orientation/ GST/Maternal Health Program 5 0 15 15 10,000.00 CETF Others, specify (ANTI COVID19 Activities) Provision of face mask etc. & consumer goods during ECQ period 2 25 35 60 98,000.00 Member Benefit Expense SUB TOTAL
  • 19. D.1. Cooperative D.1.b. Officers KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Seminars; Scholarship; Training Seminar on Financial Literacy for BODs 1 3 2 6 10,000.00 CETF Health Care Medical Check-ups 1 11 14 25 20,000.00 Member Benefit Expense Social Events/ Gatherings CHRISTMA S Party/Gifts etc. 1 11 14 25 25,000.00 Member Benefit Expense Social Protection (insurance and mutual benefits) MBAI (NATCCO), CISP, CLIMBS, etc. 1 15 30 45 90,000.00 Member Benefit Expense
  • 20. D.1. Cooperative D.1.b. Officers KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Disaster Risk Reduction & Management Fire & Earthquake Drill 1 2 10 12 2,000.00 CETF Gender Equality & Women Empowerment GAD Orientation/ GST/Maternal Health Program 5 3 12 12 5,000.00 CETF Others, specify (ANTI COVID19 Activities) Provision of face masks etc. & consumer goods during ECQ period 2 25 35 60 98,000.00 Member Benefit Expense SUB TOTAL
  • 21. D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Seminars; Trainings for non- members Livelihood Training for Women in the Community 1 0 15 15 10,000.00 CDF Environment Conservation Protection Tree- Planting Activity 1 20 20 40 3,000.00 CDF Health and Sanitation Clean up Drive; Brigada Eskwela, etc. 1 20 20 40 3,000.00 CDF Partnerships and Community Groups Catholic Women’s League 1 15 15 30 5,000.00 CDF
  • 22. D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Sports, Cultural and Religious Activities Liga ng mga Barangay Sportsfest 1 15 5 20 3,000.00 CDF Disaster Risk Reduction and Management Evacuation Plan/Fire and Earthquake Drill 1 20 20 40 5,000.00 CDF Gender Equality and Women Empowerment GAD Orientation/ GST 1 55 55 6,000.00 CDF Inclusivity (Membership Expansion) Coop Advertising/ Promotion 1 35 55 90 3,000.00 CDF
  • 23. D.2. Community KEY AREAS SPECIFIC ACTIVITIES NO. OF ACTIVITIES NO. OF BENEFICIARIES AMOUNT UTILIZED SOURCE OF FUND MALE FEMALE TOTAL Children & Youth Brgy. Feeding Program 1 26 24 50 8,000.00 CDF Persons with Disability Donation of Crutches 1 5 7 12 20,000.00 CDF Elderly Senior Citizens’ Night 1 25 35 60 10,000.00 CDF Indigenous People Others, specify (ANTI COVID19 Activities) Provision of face masks etc. during ECQ period 2 20 30 50 5,000.00 CDF SUBTOTAL
  • 24. E. COMMUNITY DEVELOPMENT FUND (CDF) Accumulated Amount of CDF Amount Utilized for Cooperative Social Activities Percentage Utilization Accomplished by: SOCIAL AUDIT/AUDIT COMMITTEE/INTERNAL AUDITOR
  • 25. SOCIAL AUDIT REPORT XYZ Multi-Purpose Cooperative is a duly registered cooperative with the Cooperative Development Authority (CDA) under Registration No.__________ on ____________. Its registered office address is __________________________. We have audited the social performance of the XYZ MPC on ____________ (date) covering the CY 20____ to validate the adherence of the cooperative to the seventh cooperative principle, the "Concern for Community" and determines whether the co-op works for the community's sustainable development through policies and programs approved by their members. This Social Audit is in compliance with Rule 11 of the Revised Implementing Rules and Regulations of R.A. 9520 and Memorandum Circular No. 2018 – 01 issued by the CDA.
  • 26. Hereunder are the Auditor’s Report on the comments/recommendations in Major Key Areas of Social Performance: KEY AREAS COMMENTS AND RECOMMENDATIONS (SOCIAL DEVELOPMENT PERSPECTIVE) A. STATEMENT OF VISION, MISSION, CORE VALUES & SOCIAL GOALS B. POLICIES AND GUIDELINES ON SOCIAL DEVELOPMENT C. SOCIAL DEVELOPMENT PROGRAMS FOR: COOPERATIVE COMMUNITY D. ALLOTMENT AND UTILIZATION OF COMMUNITY DEVELOPMENT FUND E. OTHERS, SPECIFY
  • 27. Based on the above information, the following are the recommended action/s to enhance the social performance of the cooperative to achieve its social goals: AREAS FOR IMPROVEMENT RECOMMENDATIONS MANAGEMENT COMMITMENT Prepared by: ____________________________________ SOCIAL AUDIT/AUDIT COMMITTEE/ INTERNAL AUDITOR Conforme: _______________________ GENERAL MANAGER __________________ CHAIRPERSON
  • 28. Management Social Performance Report  At the end of year, the management shall prepare a MANAGEMENT SOCIAL PERFORMANCE REPORT which presents the accomplishments of the cooperative’s social development plan.  This could be used as reference by the auditor in the conduct of audit but shall only be kept or retained at the level of the cooperative. COPERATIVE DEVELOPMENT AUTHORITY REGIONAL OFFICE 1
  • 30. Management Social Performance Report SOCIAL DEVELOPMENT PLAN ACTUAL ACCOMPLISHMENT VARIANCE REPORT REMARKS Prepared by: Reviewed by: _____________________ _____________________ MANAGEMENT STAFF GENERAL MANAGER Approved by: ________________ CHAIRMAN