Article (19) Following the approval of the Cabinet or its delegate7, the Authority may raise loans from the Government or raise loans from banks and other financial institutions (whether in the State or elsewhere) and may create and issue debentures or bonds on such terms as determined by the Cabinet or its delegate7. Article (20) The Authority may invest its funds in any form of investment approved by the Board12. Article (21) The Authority and its dealings thereof shall be exempted from all Government fees and taxes. Article (22) The Authority shall be exempted from the prior control of the Audit Bureau as set out in Federal Law No. (7) of 1976 Regarding the Establishment of the Audit Bureau, as amended. The Audit Bureau shall not interfere in the business of the Authority and the decisions of its Board or in the policies determined by the Cabinet or its delegate7 as applied by the Authority. Article (23) 1- The Board shall appoint an independent auditor, registered with the appropriate authorities in the State, to audit the annual accounts of the Authority and prepare reports regarding the results of the audit. 2- As soon as the accounts of the Authority have been audited, a copy of the accounts approved by the Board with a copy of the auditor’s report attached to it shall be forwarded by the Authority to the Cabinet or its delegate7. 17