negative report against my performance - as a way to not promote me?

 BLUF - I was given the opportunity to respond to a draft report, which stated that all problems in the unit were the result of my lack of authority, management skill and leadership.  I see this as a political report prepared to justify my non-selection of my boss's post (which I have been performing for 4 years).  How do I respond to this draft report?

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I work in an International organization in Latin America and I have been in my post for almost 10 years.  I have been acting in both my role and my supervisor's role for almost 4 years and would like to apply for my supervisor's post when it opens (it is a long story).

An ex staff member who retired in 1995 or so was brought in to review the Administrative Unit that I supervise.  This unit has 26 posts in various administrative functions from IT to Finance to Building Management (2 professional posts and 24 general service posts)   There are 11 vacancies, thus requiring many redelegations of work which has created some stress among staff due to lack of clarify of their work.  However, all work is effectively performed and no large balls have been dropped.

The summary of the report noted that all of the problems of the Admin unit are the result of my lack of authority, management skill and leadership. (most problems and issues presented relate to structural issues, lack of staff and delegation of higher level work to support staff)

In addition, the report also notes that I have not been performing my work as Finance Officer and I have delegated it to someone else.  This is one of my big balls (in MY job, but I am also performing my boss's job).  While still involved, and provide oversight, given my other priorities, one on ones, etc., I cannot perform the full time day to day work of this task.  The person performing the work is very capable but retires soon.

Please note that the decision to maintain vacant posts was that of the ex Head of Office.  This HoOffice is now CEO and for six months this year, he froze posts posts. 

Thank you for your comments.

Des