The Religious Endowments Act,1863
Section 13. Duty of trustee, etc. as to accounts
It shall be the duty of every trustee, manager and superintendent of a mosque, temple or religious establishment to which the provision of this Act shall apply to keep regular accounts of his receipts and disbursements in respect of the endowments and express of such mosque, temple or other religious establishment; and it shall be the duty of every committee of management, appointed or acting under the authority of this Act, to require from every trustee, manager and superintendent of such mosque, temple or other religious establishment, the production of such regular accounts of such receipts and disbursements at least once in every year; and every such committee of management shall themselves keep such accounts thereof.