📄 Abstract
This study examined the compliance of non-compliant primary cooperatives in La Trinidad, Benguet with the reportorial requirements of the Cooperative Development Authority (CDA), focusing on their level of awareness, encountered difficulties, and possible strategies to improve compliance. A quantitative descriptive survey design was utilized, involving 31 primary cooperatives with 93 respondents composed of general managers, treasurers, secretaries, and compliance committee members who were directly involved in report preparation and submission. Data were gathered using a validated and reliable survey questionnaire (Cronbachs alpha = 0.81). The study assessed awareness and compliance challenges related to the Cooperative Annual Program Report, Social Audit Report, Audited Financial Statements, List of Officers and Training Programs Undertaken/Completed, Semi-Annual Report on Mediation and Conciliation, and Performance Audit Report. Results showed that respondents demonstrated a high level of awareness of most reportorial requirements, except for the Performance Audit Report, where awareness was only moderate. Major difficulties were encountered in the preparation of the Performance Audit Report and Audited Financial Statements, while moderate challenges were noted for the other required reports. The most recommended interventions to improve compliance included regular capacity-building activities, the assignment of a dedicated compliance officer, and improved record-keeping systems through digitalization. The findings suggest that strengthening institutional mechanisms and technical capacity can significantly enhance reportorial compliance among primary cooperatives.
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📚 How to Cite:
Beverly Q. Ignacio , REPORTORIAL COMPLIANCE AMONG NON-COMPLIANT PRIMARY COOPERATIVES IN LA TRINIDAD, BENGUET , Volume 13 , Issue 2, February 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,