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AUDIT RESULTS MONITORING SYSTEM (ARMS)

PRACTICE SET

1. Logging In
a. Go to ARDIS main page (http://auditsystems.coa.gov.ph/ARDIS_BETA/ARDIS)
b. Select ARMS (Audit Results Monitoring System)
c. Login using your account
- Your username is the initial of your First Name and Middle
name and your Full Last Name.
Example: Juan Luna Cruz: username: jlcruz.
- For your password, use your Employee Number.
d. The home page of ARMS will be shown upon successful login.

2. Issued Audit Observation Memorandum (AOM)


AOM DETAILS

AOM Number AOM-<Audit Engagement>-<YYYY>- AOM Date January 5, 2016


<MM>- (Create your own number)

Status ISSUED/RELEASED Date Issued January 8, 2016

Received By (Your Agency Accountant) Date Received January 15, 2016

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

Designation (Your Agency Head Designation)

ATTENTION

Name (Your Agency Accountant) Position Chief Accountant

SUBJECT

Particulars Cash Advances for the confidential and intelligence fund

No. of Days 15 days


(default)

Page No. 1
AUDIT OBSERVATION

Audit Area Observation Recommend Management Auditors Implementation


ation Comment Rejoinder Status / Reason

Cash Advances The balance of the We The following had PARTIALLY


for the Other recommend been undertaken IMPLEMENTED
confidential Receivables and by the FO to Verification
and amounting to Management correct the showed that a
intelligence P362, 623,002.00 agreed to: balance of the total of
fund was overstated Receivables
Demand the P42,389,057.35
by P50, full account: was settled for
000,000.00 due settlement/li Reclassification of prior years
to the inclusion quidation of the account was other
of the cash the cash taken up under receivables
advances for the advances JEV No. 2015-01-
confidential and granted to 002650 dated
intelligence fund officials who January 22, 2015;
which should are still in the and Request for
have been government write-off has been
service and
recorded under sent to COA.
of known
Advances to
personalities;
Special
Disbursing
Officers.

ADDITIONAL DOCUMENTS

Document Number Description

002650 Journal Voucher Entry (JEV)

UPLOAD FILES

Files

Remarks

3. Notice of Suspension (NS) Preparation


NS Details

Result to Notice of Disallowance


Issuance of

NS No. NS-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

NS Date February 2, 2016

Page No. 2
SOURCE

From AOM Yes

AOM No. <Search AOM No.> (Click Get Details button)

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

Agency (Your Agency Head Designation)

ATTENTION

Name (Your Agency Accountant)

Position Chief Accountant

SUBJECT

Particulars Cash Advances for the confidential and intelligence fund

No. of Days 90 days


(Default)

Amount 362,623,002.00

REFERENCE DOCUMENTS

Document Number Date Amount Payee

Check 5144700 06/10/2015 362,623,002.00 (Your Agency Accountant) et. al

DV 2015-06-0088 06/08/2015 362,623,002.00 (Your Agency Accountant) et. al

REQUIRED DOCUMENTS

Document Description Liquidation Report

PERSONS RESPONSIBLE

Name Position Nature of Participation

(Your Agency Chief Accountant Approving Officer


Accountant)

Tiffany Uriarte Staff Payee

Christian Castillo Staff Payee

UPLOAD FILES

File

Remarks

Page No. 3
4. Notice of Suspension (NS) Tracker
NS Details

NS No. NS-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

NS Date February 2, 2016

Status APPROVED - FINAL

Date Received February 15, 2016

Maturity Date May 15, 2016

5. Notice of Disallowance (ND) Preparation


ND Details

ND No. ND-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

ND Date May 23, 2016

SOURCE

From Source Yes (NS)


Template

NS No. <Search NS. No.> (Click Get Details button)

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

Agency (Your Agency Head Designation)

ATTENTION

Name (Your Agency Accountant)

Position Chief Accountant

Subject Cash Advances for the confidential and intelligence fund

No. of Days (Default) 180 days

Amount 362,623,002.00

Reason Matured into disallowance

Page No. 4
REFERENCE DOCUMENTS

Reference Document Reference Number Date Amount Payee

Check 5144700 06/10/2015 362,623,002.00 (Your Agency


Accountant) et. al

DV 2015-06-0088 06/08/2015 362,623,002.00 (Your Agency


Accountant) et. al

PERSONS RESPONSIBLE

Name Position Nature of Participation


(Your Agency Accountant) Chief Accountant Approving Officer

Tiffany Uriarte Staff Payee

Christian Castillo Staff Payee

6. Notice of Disallowance (ND) Tracker


ND Details

ND No. ND-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

ND Date May 23, 2016

Status APPROVED - FINAL

Date Received May 30, 2016

Maturity Date November 26, 2016

Received By (Your Agency Accountant)

7. Notice of Charge (NC) Preparation


NC Details

NC Number NC-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

NC Date April 18, 2016

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

Designation (Your Agency Head Designation)

Page No. 5
ATTENTION

Name (Your Agency Accountant)

Position Chief Accountant

SUBJECT

Particulars Under collection of the service income

No. of Days 180 days


(Default)

Amount Charged 150,000.00

Reason Erroneous entry in recording the deposits of collection

CHECK INFORMATION

Reference Reference Date Amount Payor


Document Number

Official Receipt (OR) 002974 May 21, 2015 150,000.00 Christian Castillo

PERSONS LIABLE

Name Position Designation Amount Charge

Christian Castillo Cash Collecting Officer Payor 150,000.00

UPLOAD FILES

File

Remarks

8. Notice of Charge (NC) Tracker


NC Details

NC Number NC-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

NC Date April 18, 2016

Status APPROVED FINAL

Date Received May 11, 2016

Received By (Your Agency Accountant)

Page No. 6
9. Notice of Settlement of Suspension, Disallowance and Charge (NSSDC)
NSSSDC Details

NSSDC Number NSSDC-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

NSSDC Date November 15, 2016

SOURCE

Source Template Notice of Charge

NC Number NC-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

Persons Liable Christian Castillo

Amount 150,000.00

OR Number 36875

OR Date October 27, 2016

UPLOAD FILES

FileName

Remarks

10. Notice of Finality of Decision (NFD)


NFD Details

NFD No. NFD-<Audit Engagement>-<YYYY>-<MM>- (Create your own


number)

NFD Date December 5, 2016

Source Notice of Disallowance

Amount 362,623,002.00

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

Designation (Your Agency Head Designation)

ATTENTION

Name (Your Agency Accountant)

Position Chief Accountant

Subject/Nature of Transaction Cash Advances for the confidential and intelligence fund

Page No. 7
PERSONS LIABLE

Name Position Nature of Participation

(Your Agency Accountant) Chief Accountant Approving Officer

Tiffany Uriarte Staff Payee

Christian Castillo Staff Payee

11. COA Order of Execution (COE)


COE Details

COE No. COE-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

COE Date December 16, 2016

General Counsel (For enhancement to cater RDs)


Name Elizabeth S. Zosa

Position Assistant Commissioner

Source NFD-<Audit Engagement>-<YYYY>-<MM>- (Create your own number)

TO

Name (Your Agency Head)

Position (Your Agency Head Position)

ATTENTION (The Cashier)


Subject Cash Advances for the confidential and intelligence fund

Amount 362,623,002.00

Page No. 8