Section 39 in Uttar Pradesh Muslim Waqfs Act, 1960
39. Accounts of the Board.
(1)The Board shall cause to be maintained such books of account in such form and manner as may be prescribed.(2)The accounts of the Board shall be audited and examined annually by the chartered accountants appointed by the Board.(3)The report of the auditors shall, inter alia, specify all cases of irregular, illegal or improper expenditure or of failure to recover moneys or other property or of loss; and the report shall also contain the name of any person who, in the opinion of the auditors, is responsible, by his neglect or misconduct, for such expenditure or failure or loss.
