The Wakfs Act 1954, 29 of 1954, (Rep., Act 43 of 1995) · V — MUTAWALLIS AND WAKF ACCOUNTS

Section 33

Repealed or not in force · As amended up to 2026-08

33. Audit of accounts of wakfs. —(1) The accounts of wakfs submitted to the Board under section 32 shall be audited and examined annually or at such other intervals as the Board may determine by an auditor appointed by the Board. (2) The auditor shall submit his report to the Board and the report of the auditor shall, among other things, specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct 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 as due from such person. The costs of the audit of the accounts of a wakf shall be paid from the Wakf Fund.

Source: India Code