TABLE OF CONTENTS

PART I - AUDITED FINANCIAL STATEMENTS Page

Independent Auditor’s Report 1

Statement of Management's Responsibility for Financial Statements 6
Statements of Financial Position 7
Statements of Comprehensive Income 8
Statements of Changes in Equity 9
Statements of Cash Flows 10
Notes to Financial Statements 11

PART II - OBSERVATIONS AND RECOMMENDATIONS

A - FINANCIAL 87

B - OTHER OBSERVATIONS 113

PART III - STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT
RECOMMENDATIONS 128

PART IV - ANNEX
A – DETAILS AND STATUS OF UNSETTLED SUSPENSION AND 141
DISALLOWANCES