Court Orders Detailed Audit and Accountability Amid Alleged Financial Discrepancies
In a significant move to uphold financial transparency and accountability, the Kerala High Court has issued stringent directives to the Travancore Devaswom Board concerning the financial management of the Global Conclave of Ayyappa Devotees held on September 20, 2025. The court's decision comes in light of serious financial discrepancies highlighted in an Independent Auditor's report, raising concerns over potential misappropriation and financial indiscipline.
Presided over by Justices Raja Vijayaraghavan V. and K.V. Jayakumar, the court emphasized the statutory obligation of the Travancore Devaswom Board to maintain transparent and accountable financial records. The bench noted that the auditor's report flagged numerous irregularities, including discrepancies in invoices, unaccounted sponsorship income, and improper GST input credit treatment.
The court's order was a response to a suo motu petition involving the State of Kerala, following a report by the Sabarimala Special Commissioner. This report raised alarms over the Board's failure to furnish audited accounts related to the conclave. The court had previously granted the Board additional time to comply with its directives but remained unsatisfied with the subsequent submissions.
Key issues identified in the audit included the absence of a tender process in awarding contracts, discrepancies in the Bill of Quantity and Joint Measurement Sheets, and unverified assets. Furthermore, significant amounts of sponsorship income were reportedly unaccounted for, and funds drawn from the Board's general fund had not been reimbursed.
The Kerala State Audit Department also expressed concerns, stating that the required documents for a statutory audit had not been furnished despite repeated requests. The High Court, acknowledging the importance of a statutory audit, directed the production of all foundational records for verification.
The court has now ordered the Travancore Devaswom Board to submit comprehensive accounts and supporting documents, including details of expenditures and sponsorships, by March 6, 2026. Additionally, M/s. Vijayan and Associates, the independent auditors, have been impleaded as respondents to provide all primary records forming the basis of their audit.
The High Court's directives reflect its commitment to ensuring that the Travancore Devaswom Board adheres to financial discipline and statutory obligations. This development underscores the judiciary's role in safeguarding public trust and ensuring that religious institutions manage funds transparently and responsibly.
Bottom Line:
The Kerala High Court emphasizes the statutory obligation of the Travancore Devaswom Board to maintain transparent and accountable financial records, particularly concerning funds utilized for the Global Conclave of Ayyappa Devotees. The Court highlights serious financial discrepancies in the audit report and directs the Board and Independent Auditor to furnish all relevant records for scrutiny.
Statutory provision(s): Travancore-Cochin Hindu Religious Institutions Act, 1950, Section 32(9)
Suo Motu v. State of Kerala, (Kerala)(DB) : Law Finder Doc id # 2861120
