ĐĎॹá>ţ˙ –˜ţ˙˙˙”•˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁ5@ đżąGbjbjĎ2Ď2 E|­X­Xą?˙˙˙˙˙˙ˆ&&&&&&&:~2~2~2~2DÂ2Œ:t2Z3Z3Z3Z3Z3Z3Z3Z3s‘s‘s‘s‘s‘s‘s$BuR”w°ľs&k6Z3Z3k6k6ľs&&Z3Z3Ęs#:#:#:k6^&Z3&Z3s#:k6s#:Ž#:ą:žłnř&&§rZ3N3 0—kŽ…Ĺ~2É6Ťp8sŕs0tăpÄDxŰ7>Dxp§r::&&&&Dx&§rčZ3„Ţ3^#:<4Lˆ4ăZ3Z3Z3ľsľs::D/~2: ::~2 Republic of the Philippines TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY MULTI-PURPOSE COOPERATIVE TESDA-IX, San Roque, Zamboanga City INTERNAL CONTROL POLICY I. Objectives: this internal control policies are aimed to provide effective internal control system and smooth operation of the business of the cooperative. Specifically this internal control policies aims to: 1. To prescribe the business hour of the cooperative. 2. Set forth the employees code of conduct. 3. The function and responsibilities of the cooperative officers and employees. II. Business Hour The TESDA-IX-MPC office shall be opened at 8:00 in the morning and shall be closed at 5:00 in the afternoon of the same day by the cooperative bookkeeper or the cashier/ treasurer. III. Cooperative Employees The following are employees of the cooperative: 1. Business Manager 2. Bookkeeper 3. Cashier the Business Manager shall be the administrator of the Cooperative. He/She shall be directly under the authority of the Board of Directors. The BM shall have but not limited the following functions: 1. To enter into transaction for all businesses of the Cooperative. 2. The BM shall supervise all the Business Operations of the Cooperative. 3. The BM shall inspect that all properties of the cooperative are properly secured and locked after the business operation has closed for the day. 4. The BM must report to the board the results of all the activities the coop has engaged in. IV. Code of conduct of Employees The cooperative employees shall endeavor to observe the following code of conduct. Any breach thereof shall be dealt with by the cooperative officers as they may deem proper and just.: 1. Employees shall observe cleanliness and neatness both personal and in their area of work. 2. Employees shall be in prescribed uniform when reporting for work. 3. Employees must concentrate on their work and must refrain from engaging in idle talk with co-employees and coop members during business hours. 4. They shall maintain, keep clean and accurate record of all transactions and shall report any breakages, shortage, irregularities and other problems that may arise in the soonest possible time to the Chairman or the Treasurer. 5. Employees must be loyal to the cooperative & observe employer’s business confidentially. 8. Employees must not take anything that belongs to the coop unless given to them thru Board Resolution. V. Cash Sales 1. Sales of the day shall be closed at 4:00 P.M. to provide enough time for the GM and salesperson and teller to account the day’s earnings to the treasurer. 2. Any sales after 4:00 P.M. shall be considered sales of the next business day. All cash remittances shall be recorded with proper issuance of official receipts. 3. Sales of the day shall be deposited the following day to the designated depository bank. Strict security measures shall be observe. The BM or the Cashier/ Treasurer shall be authorized to deposit and withdraw cash from the bank and be accompanied by male coop member or male employee for security measure. VI. Shortages and overages 1. Shortages shall be charge against the employee responsible for the sales and overages shall be considered extra sales and shall be recorded by the treasurer as such with the proper issuance of receipts. 2 Cash sales for the days shall not be disbursed for any purpose and is subject for liquidation to the treasurer. VII. Purchase of Goods 1. The BM shall be the designated coop purchaser. 2. Price canvass and purchase shall be made before the actual purchase of goods. 3. Goods bearing the lowest quotation shall be purchased provided that they are in good quality and condition. 4. Purchased goods from distributor shall be checked/ inspected by AuditCom or any coop member before use/ display. 5. Purchased goods shall be properly receipted bearing the same name of the coop. 6. Goods display for sale shall bear the corresponding price tag with the approved jack-up price of 5%. 7. Removing promo items from purchase goods is strictly prohibited. 8. All promo items hall be properly recorded by the posting clerk. 9. Purchase of property below P10,000.00 can be approved by the Chairman & and purchases above P10,000 shall be approved by the BOD. VIII. Payments 1 All payments due to the suppliers will be in checks. Such payment shall be properly recorded. 2. Issuance of post dated checks and pay to cash for purposes of payment are strictly prohibited. 3. All charged and delivery invoices shall be stamped with the word PAID to avoid discrepancies in payments. IX. Stocks 1. The coop shall maintain and sustain stock of goods which shall be deposited in the bodega for safe keeping. 2. The bookkeeper shall be responsible for recording all goods. 3. All fixed assets/ equipment / furniture, etc. shall be properly recorded and accounted by the Audit Committee appointed property custodian with the price serial number, and date of acquisition. 4. Payment to supplier must be promptly made to poster good business relationship. X. Withdrawal of Stocks. 1. Withdrawal of goods by any member shall not go beyond the member capital share 2. Accounts shall be paid every weekend. 3. Unpaid accounts of a member shall be given three months grace period. After which a penalty of 1% shall be imposed on the unpaid balance. 4. Overriding on the accounts of other members is strictly prohibited. XI. Consignment 1. Any member of good standing shall have the right to consign products/goods to the coop. 2. Consignee shall accomplish consignment agreement form 3. Outsiders shall be allowed to consign goods / product at the coop provided there is no duplication of goods and can issue an official receipt as proof of legitimate business. 4. Coop employees are prohibited in engaging personal business with the coop. XII. Donations 1. Employees are strictly prohibited from soliciting donations or whatever forms for their personal use or consumption. 2. All donations either in cash or in kinds shall be properly recorded and accounted for by the BM and acknowledged by the Treasurer or Chairman with official receipt. 3. Donations shall be for the benefit of the coop. XIII. Travels and Cash Advances Personal cash advances are strictly prohibited. BOD officers and employees who shall go on official travel representing the cooperative shall be allowed to make cash advance in the amount of one thousand pesos provided the amount shall be paid immediately on pay day. Handouts and other training materials shall be handed over to the Board Secretary together with Xerox copy of the certificate of attendance for coop’s file and which will serve as documents and references of the coop for future use in the educational upliftment of coop members and employees. Any member or employee who had attended seminars / trainings on cooperatives shall become trainers or resource persons during seminars sponsored by the coop. Members, employees, officers, BOD who are official travel shall be given traveling allowance in the amount of P100.00/day. A yearly performance audit shall be conducted by the General Manager and BOD on the performance of the employees. FINANCIAL POLICY I. Objectives The accounting and procedure manual is being prepared to provide an effective accounting and internal control system for better check and balance and to pinpoint responsibility in the operation of the Coop. II. Responsibility Board of Directors (BOD) – it will be the duty of the Board to promulgate policies, rules, and to evaluate the effectiveness of the accounting and internal control system of the Coop. Audit and Inventory Committee (AIC) – The committee on audit is responsible of making sure that proper accounting and internal procedures are being followed in the operation of the coop. It is their duty to coordinate with the Manager and assist/ recommend to the Board any new policies and rules for the effective operation of the coop. A yearly evaluation as to be operation of the coop is to be made by the AIC to the Board. Business Manager (BM) – it shall be the duty of the Business Banager to make sure that all the policies, rules promulgated by the Board are properly implemented. The Business Manager is responsible in making the necessary guidelines/directive to carry out the order for effective management control. He should assist and make recommendations to the Board from time to time on matters affecting the accounting and internal control system of the coop. He should assist and coordinate with the committees on audit in the performance of their official functions. III. Accounting System The accounting system will be the actual method needed and will follow the generally accepted accounting principles. The Accounting period of the coop will be the fiscal year ending November 30. A uniform chart of accounts will be used in order to facilitate recording, classifying, summarizing, an interpreting of accounts for better accounting system. IV. Internal Control System: The Cooperative shall adopt an internal system of accounting in order to provide check an balance in the operation of the coop. V. Annual Audit: Aside form the audit being conducted by the Audit and Inventory Committee, the Board of Director shall hire the services of independent Certified public Account (CPA) duly accredited by Cooperative External Auditors Recognition Board for purposes of providing a general overview of the operation and to comply with the requirement under CDA Memorandum Circulars No, 2000-07. VI. Bonding of Accountable Officers/Staff: All accountable officers and staff of the coop shall be bonded. The audit committee shall form time to time evaluate the accountability and recommend to the board the persons to be bonded/needs additional bond depending on the average daily cash holding maintained by the said employee/officer. VII. Monthly Financial reports: The following monthly financial reports shall be prepared by Management to be submitted to the board for their review and evaluation: 1. Statement of Financial condition 2. Statement of Operation 3. Statement of Cash Flows Related schedules such as: bank Reconciliation Aging of Loan Receivable/Trade Receivable Members Loan Receivables, savings/time deposits, subscribed and paid-up capital Investments Accounts Payables Loans Payables Uses of Reserve Funds VIII. Books of Account and Accounting Documents: Books of Account: 1. Cash Receipt Books (CRB) 2. Cash Disbursement Books (CDB) 3. General Ledger 4. Subsidiary Ledgers 5. Other books as may be required IX. Accounting Documents: 1. Official Receipts (O.R) 2. Cash Acknowledgement Receipt (CAR) 3. Cash/Check Voucher 4. Journal Voucher (For non-cash transactions) 5. Petty Cash Vouchers 6. Deposit Slip 7. Withdrawal Slip 8. Others as may be needed X. Charts of Accounts: In compliance with CDA Memorandum circular on the standard chart of accounts for credit and other types of cooperatives with credit services and in preparation for future computerization, the following shall be the chart of accounts; A. General: 102 – Cash in Bank 103 – Petty cash Fund 104 – Revolving Fund 105 – Accounts Receivable Trade 106 – Allowance for Doubtful Accounts 112 – Cash Advances to Officers and Employees 140 – Short Term Investments 150 – Loans Receivable – Current 151 – Loans Receivable – Restructured 152 – Loans Receivable – Past Due 153 – Loans Receivable – Loans in Litigation 154 – Allowance for Probable Losses on Loans 161 – Receivable from Accountable Officers B. Employees 162 – Other Receivable 170 – Unused Office Supplies 174 – Prepaid Expenses C. Loan Term Investments: 182 – Long Term Investment – Cooperatives 184 – Long Term Investment – Government Securities / bonds 185 – Long Term Investment – Others D. Property and Equipment: 191 – Land 192 – Land Improvements 193 – Accumulated Depreciation – Land Improvements 196 – Building 197 – Accumulated Depreciation – Building 205 – Furniture, Fixtures, and Office Equipment 206 – Accumulated Depreciation – FFOE 208 – Transportation Equipment 209 – Accumulated Depreciation – Transportation Equipment 210 – Leasehold Rights and Improvement E. Other Asset: 250 – Organization Cost 251 – Computerization Costs 252 – Other Funds and Deposits 256 – Due from Head office / Branch / Subsidiary 257 – Assets Acquired in Settlements of Loans 258 – Other Land 259 – Other Building 260 – Accumulated Depreciation – Other Building 261 – Miscellaneous Assets F. Current Liabilities: 300 – Savings Deposits 303 – Time Deposits 304 – Loans Payable – Short Term 308 – SSS/ECC/PhilHealth Premium and Pag-Ibig Contributions Payable 309 – With holding Tax Payable 310 – Accrued Expenses 311 – Interest on share Capital Payable 312 – Patronage Refund Payable 313 – Due to CEFTF (APEX) 314 – Unearned Income 316 – Account Payable – Trade 317 – Other Payables G. Long Term Liabilities: 320 – Loan Payable – Long Term 321 – Revolving Capital Payable 322 – Retirement Fund Payable 323 – Other Long Term Payables H. Other Liabilities: 331 – Deposit for share Capital Subscription 332 – Project subsidy Fund payable 333- Mutual Benefit Funds Payable 334 – Due t Head Office / Branch / Subsidy I. Member’s Equity: 361 – Subscribed Share capital – Common 362 – Subscriptions Receivable – Common 363 – Paid – Up Share Capital – Common 364 – Treasury Share capital – Common 365 – Subscribed Share Capital - Preferred 366 – Subscriptions Receivable – Preferred 367 – Paid-Up Share Capital – Preferred 368 – Undivided Net surplus (loss) J. Donations/ Grants: 381 – Donations and Grants K. Statutory Funds: 391 – Reserve Fund 392 – Education & Training Fund (Local) 393 – Optional Fund L. Revenue: 401 – Interest Income From Loans 405 – Service Fees 406 – Filing Fees 407 – Fines, Penalties, Surcharges 408 – Membership Fees 409 – Income / Interest from Investment 410 – Interest Income from Bank Deposits 411 – Miscellaneous Income 412 – Sales – Canteen 413 – Sales – Groceries 414 – Service Income – Xerox 415 – Sales Returns and Allowances 416 – Sales Discounts L. Expenses: Financing Cost: 501 – Interest Expense on Deposits 502 – Interest Expense on Borrowings 503 – Other Charges on Borrowings M. Cost of Sales; 504 – Purchases 505 – Purchases Returns 506 – Purchases Discounts 507 – Freight In 508 – Merchandise Inventory – Beginning 509 – Merchandise Inventory – End N. Administrative Cost: 516 – Salaries and Wages 517 – Employees’ Benefits 518 – SSS /ECC/ Phil health, Pag-ibig Contributions 519 – Retirement Benefit Expense 538 – Officers Honorarium and Allowances 539 – Trainings / Seminars 540 – Office Supplies 541 – Power, Light and Water 552 – Travel and Transportation 553 – Insurance 554 – Repairs and Maintenance 555 – Rental 556 – Taxes and Licenses 557 – Professional Fees 558 – Communication expense 559 – Representations 560 – General Assembly meeting Expense 561 – Meting and Conferences 562 – Bank Charges 563 – Collection Expense 564 – Litigation Expenses 565 – Affiliation Fees 566 – Social Service Expenses 567 – Promotional Expenses 568 – Periodicals, Magazines, Subscriptions 569 – General Support Services 570 – Members Benefit Expenses 575 – Miscellaneous expense 576 – Depreciation and Amortization Expense 577 – Amortization on leasehold Tights & Improvements 578 – Provision for Probable losses on Loan PROMULGATION & EFFECTIVITY Pursuant to Board Resolution No.___, series _______adopted _____________, ______, the Board approved for immediate implementation of these internal and financial policies of the TESDA-IX MPC. Certified by: ELLEANOR C. ANTONIO Secretary Attested by THE BOARD OF DIRECTORS MARISA T. TOSE NELLY H. MACAPILI Member Member JOCELYN WEE RAYMUNDO J. ROJAS Member Member ENGR. ADRIAN B. 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