Section 39(3) in Uttar Pradesh Muslim Waqfs Act, 1960
(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.
