The Kerala High Court has directed the auditing firm concerned to file a statement detailing the ‘anomalies, deficiencies and lapses’ noticed in the furnishing of the audited accounts of the Travancore Devaswom Board (TDB), in connection with the Global Ayyappa Sangamam held in Sabarimala on September 20, 2025.
The firm has also been directed to indicate procedural or financial safeguards that, in its view, may be necessary to improve financial management and accountability in the functioning of the TDB, so that the court can issue appropriate directions.
Lack of financial prudence
A Division Bench of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar said, “having gone through the entire records placed before us, we reiterate that the financial discipline of the board leaves much to be desired. The records presently available indicate that substantial amounts have been committed and disbursed without vouchers and receipts and without sufficient clarity as to the financial approvals obtained. There is serious slackness in recording the basis on which the expenditure was sanctioned, and the safeguards adopted to ensure proper utilisation of funds. Such issues assume significance in the context of an institution entrusted with the administration of temple funds and contributions made by devotees. The magnitude of the amounts involved, the multiple sources from which funds were mobilised, and the manner in which advances appear to have been released without a transparent accounting framework prima facie indicate a disturbing lack of financial prudence and internal financial control.”
The court added that after furnishing the audited records before the court, albeit after considerable delay, it found no justification on the part of the board in seeking further time to justify its actions. As noticed earlier, the expenses incurred for the global conclave appeared to be substantially higher than the amount received by way of sponsorship. The TDB should explain before the court the apparent inconsistency in its conduct, particularly in the light of the statement made in the counter affidavit that the expenditure for the event would be met exclusively through sponsorship, it said.
The court noted that the awarding of contract to the Indian Institute of Infrastructure and Construction (IIIC) was done without inviting competitive quotations. It appeared that no satisfactory explanation or supporting documentation was submitted to the auditor in this regard. The auditors also found that the IIIC had subcontracted substantial portions of the work to the other entities without GST.
The auditor had also reported that discrepancies were found in the Joint Measurement Report, from which it was evident that certain expenditures that were actually incurred and duly met out of the funds allocated for the event, had not been reflected. The mismatch also included the expenses for serving food in the VIP area, the court added.
The matter has been posted for hearing on April 1.
Published – March 05, 2026 09:01 pm IST
