; and (f) the General Manager and each member of the board of directors of WMATA. 36. The Commission may prepare, publish, and distribute such other safety reports that it deems necessary or desirable. B. Annual Report of Operations 37. The Commission shall make and publish an annual report on its programs, operations, and finances, which shall be distributed in the same manner provided by section 35. 38. The Commission may also prepare, publish, and distribute such other public reports and informational materials as it deems necessary or desirable. C. Annual Independent Audit 39. An independent annual audit shall be made of the financial accounts of the Commission. The audit shall be made by qualified certified public accountants selected by the Board, who shall have no personal interest, direct or indirect, in the financial affairs of the Commission or any of its officers or employees. The report of audit shall be prepared in accordance with generally accepted auditing principles and shall be distributed in the same manner provided by section 35. Members, employees, agents, and contractors of the Commission shall provide access to information necessary or desirable for the conduct of the annual audit. D. Financing 40. The Commission’s operations shall be funded, independently of WMATA, by the Signatory jurisdictions and, when available, by Federal funds. The Commission shall have no authority to levy taxes. 41. The Signatories shall unanimously agree on adequate funding levels for the Commission and make equal contributions of such funding, subject to annual appropriation, to cover the portion of Commission operations not funded by Federal funds. 42. The Commission may borrow up to 5 percent of its last annual appropriations budget in anticipation of receipts, or as otherwise set forth in the appropriations budget approved by all of the Signatories, from any lawful lending institution for any purpose of this MSC Compact, including, without limitation, for administrative expenses. Such loans shall be for a term