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CALUSCUSANS ACCOUNTING SERVICES

William Andrew G. Bulaquea, CPA, CFMP,


ELMAR C. CALUSCUSAN, CPA, REB
ASA
Catapusan Subdivision, D.B. Catapusan St., Karen D. Fabugais, CPA
Bantayan, Dumaguete City, Negros Oriental 6200 Cliff Joshua T. Solon, CPA
Negros Island Region Diadem V. Tabaranza, CPA
Tel. No. (035) 422-8655 / 522-1525 Lynette A. Tanglao, CPA
Ivy Cara V. Sangangbayan, CPA, CFMP

COMPILATION REPORT

TO THE OFFICERS AND MEMBERS

DCCCO MULTIPURPOSE COOPERATIVE


DCCCO Building, Sta. Rosa Street,
Dumaguete City
Negros Oriental

I have compiled the statements of financial condition as of December 31, 2016 and 2015,
the statements of performance, statements of changes in members equity and statements
of cash flows for the years then ended.

Management is responsible for the preparation and fair presentation of the financial
statements in accordance with Philippine Financial Reporting Standards (PFRS) applicable to
Cooperatives in the Philippines and the accounting requirements under the laws, rules,
regulations and principles promulgated by the Cooperative Development Authority (CDA)
and for designing, implementing, and maintaining internal control relevant to the
preparation and fair presentation of the financial statements.

My responsibility is to conduct the compilation in accordance with Philippine Standard on


Auditing applicable to compilation engagements. The objective of a compilation is to assist
management in presenting financial information in the form of financial statements without
undertaking to obtain or provide any assurance that there are no material modifications that
should be made to the financial statements.

I have not audited or reviewed the accompanying financial statements and, accordingly, do
not express an opinion or provide any assurance about whether the financial statements are
in accordance with Philippine Financial Reporting Standards (PFRS) applicable to
Cooperatives in the Philippines and the accounting requirements under the laws, rules,
regulations and principles promulgated by the Cooperative Development Authority (CDA).

ELMAR C. CALUSCUSAN
CPA Certificate No. 082116
Real Estate Broker Certificate No. 28564
TIN No. 271-177-046
SEC Accreditation No. 1306-A (18 April 2016)
BOA Accreditation No. 4479 (31 Dec 2017)
BIR Accreditation No. AN 12-003761-1-2014,
CDA Accreditation No. CEA 0086 (19 December 2016)
PTR No. 1211064A
January 18, 2016
Dumaguete City

February 8, 2017