Section 65 in Rajasthan Muslim Wakf Regulations, 1964
65. Maintenance and audit of accounts of wakfs.
(1)The following registers shall be maintained by the Mutawalli for each wakfs, in addition to the usual accounts and collection of paper. -(a)a register of demands and collections in Form VIII;(b)a register of liabilities and expenditure in Form IX;(c)an inspection book in such form as may be prescribed by the Board from time to time.(2)The Mutawallis shall, before the 1st day of May every year, submit a full and true statement of accounts in Form X as required under section 32.(3)The Board shall appoint a qualified auditor or auditors to audit the accounts of wakfs.(4)The Auditor shall go into the accounts of wakfs, verify the wakf properties and note losses and gains given the causes thereof. He shall ascertain and note-(a)the total demand:(b)the actual income;(c)amount in arrears;(d)rent payable to superior landlords or rents payable to Government, cesses and taxes, etc.;(e)rent actually paid;(f)why not paid (with respect to each property and entire estate);(g)the cost of collection as per Mutawalli's Accounts and at 12-½ per cent;(h)rent in arrears;(i)the net available income.(5)He shall comment on the realisation of dues, neglect or laches the Mutawalli and suggest means for better collection or management.(6)He shall then proceed to examine the expenditure, check them by item against vouchers where necessary and note irregularities and improper expenditure, if any, pointing at the same time, the person or persons responsible for them.(7)He shall then classify the expenditure under each separate head, as recorded in the account and work out the totals under each head, and compare them with the directions of the wakf in the wakf deed or according to usage and custom and report in that manner the wishes of the wakif have been complied with.(8)He shall note whether there is any surplus income, and whether any provision of the wakf deed has become inoperative or impossible of execution on account of change of conditions, and if so, in what manner such surplus and lapsed amounts may be spent in the best interests of the wakf.(9)The Auditor shall particularly investigate the following facts-(a) whether all the statutory dues have been paid, if not, what dues are still outstanding and how they affect the property of the wakf;(b)the names of the beneficiaries, the dues of each, to what extent they have been paid, and whether arrears, if any, were justified by existing circumstances. Estate, Mosques, Schools, Musafirkhana and such other institutions for which there is an allotment are to be treated as beneficiaries;(c)whether the wakf is indebted, and if so, the names of the creditors, the date of each loan, the amounts of each loan, the rates of interest and the present position should be noted. If necessary, a scheme of repayment within a reasonable time should be prepared in consultation with the Mutawalli and enclosed with his report.The Method of calculating the income of a Wakf for the purpose of levying contributions under this Act [under section 68(2)(k)]
