Section 51 in Uttar Pradesh Muslim Waqfs Act, 1960
51. Audit of Accounts of waqfs.
(1)The accounts of waqfs submitted to the 'Board under section 50 shall be audited and examined annually or at such other intervals as the Board may determine, by an auditor appointed under section 18.(2)The auditor shall submit his report to the Board and the report of the auditor shall, inter alia, specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property or loss or waste of money caused by neglect or mis conduct of the mutawalli and any other matter which the auditor considers it necessary to report; and the report shall also contain the name of any person who, in the opinion of the auditor, is responsible for such expenditure or failure, and the auditor shall in every such case certify the amount of such expenditure or loss.(3)The costs of the audit of the accounts of a waqf shall be paid from the Waqf Fund.
