If there is no definite knowledge, then the referee should ask the table crew if the foul was before or after the horn should have sounded. If they give a unanimous answer, then take it (2-13-2). if not, then you gotta go with "2-13-3: If table officials disagree, the goal shall count and/or the foul shall be penalized, unless the referee has knowledge which alters such ruling."
But how do you know if the horn really malfunctioned or if the clock just shows zeroes but the horn hasn't sounded yet if the foul occurred right at the expiration of time?
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"It is not enough to do your best; you must know what to do, and then do your best." - W. Edwards Deming
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