TABLE OF CONTENTS

Page

PART I - AUDITED FINANCIAL STATEMENTS

 Independent Auditor’s Report 1-2

 Statement of Management Responsibility for Financial Statements 3

 Financial Statements

 Statement of Condensed Combined Financial Position

as of December 31, 2019 4

 Statement of Condensed Combined Financial Performance For

the Years Ended December 31, 2019 5

 Statement of Combined Changes in Net Assets/Equity For

the Years Ended December 31, 2019 6

 Statement of Condensed Combined Cash Flows for the Period

Ended December 31, 2019 7

 Statement of Comparison of Budget and Actual Amounts 8-9

 Notes to Financial Statements 10-30

PART II - DETAILED FINDINGS AND RECOMMENDATIONS

 Financial, Revenue and Compliance Audit 31-60

PART III – STATUS OF IMPLEMENTATION OF PRIOR YEARS’S

RECOMMENDATIONS 61-70

PART IV - ANNEXES