The Auditor-General reported the following: a) Significant difficulties during the audit concerning delays or non- availability of requested information; b) Deficiencies in design and implementation of internal controls in respect of financial and risk management and compliance with applicable laws and regulations and information systems not appropriate to facilitate preparation of financial statements; c) Prior year audit findings not substantially addressed; d) Late submission of strategic plan and budget; and e) Inadequate reporting on perfomance indicators.