000			03018 a2200205 4500
100			_aValeroso, Salvador V. _913972
245	1		_aCooperative internal control system : _bensuring safe and sound operations of cooperatives / _cSalvador V. Valeroso.
300			_a123 leaves : color illustrations
500			_bValeroso, S. V. (2018). Cooperative internal control system: Ensuring safe and sound operations of cooperatives (Unpublished master's thesis). Public Management Development Program, Development Academy of the Philippines.
502			_aPublic Management and Development Program _bSenior Executive Class _cBatch 6 _dThesis (SEC)--Development Academy of the Philippines.
520			_aThe cooperative movement in the Philippines started during Dr. Jose Rizal's exile in Dapitan in 1915. Since then, there are about more than 80,000 cooperatives of different types and categories that were organized and registered under different laws. In 1990, cooperative laws in the Philippines were codified for the first time which is Republic Act 6938 otherwise known as Cooperative Code of 1990. More than ten years after, it was amended into Republic Act 9520 otherwise known as The Philippine Cooperative Code of 2008. With the advent of the new law, all cooperatives were required, in 2010, to register under RA 9520. Unfortunately, after the lapse of the period within which all cooperatives in the Philippines were required to register, only about 21,000 cooperatives were able to register under the new law. Many that join cooperatives have wrong orientation on what a cooperative truly is. Some look at it as a plain lending organization where they can get their financial needs. There is that wrong perception that cooperatives are charitable institution. SOme people organized cooperatives because of government support and for purposes of getting grants and donations. The officers of most cooperatives were not able to attend capability building seminars and other trainings after they have been elected or appointed in their positions. As a result, the appropriate structures were not drawn, the applicable policies and procedures were not formulated and the needed systems were not set up. Officers experienced difficulty in managing their members because of wrong orientation. They spend time and resources to subject members to reorientation and other trainings and developing them to become second line leaders. Because of insufficient policies some of their co-officers were not able to carry out their objectives or were committing mistakes in managing the cooperative.
650			_aCooperatives _xManagement _zPhilippines. _922595
650			_aCooperatives _xLaws and legislation _zPhilippines. _922596
650			_aCooperatives _xOfficial and employees _zPhilippines. _922597
700			_aPadla, Themistocles D. (Member) _913251
700			_aSerrano, Isagani R. (Member) _913976
700			_aCastillo, Amelita (Member) _913977
700			_aPlatero, Giovanni T. (Member) _913978
942			_cTH _2lcc
999			_c3673 _d3673