Less than a month after pointing out irregularities in the audit report of the Global Ayyappa Sangamam held in Sabarimala on September 20, 2025 and seeking an explanation on the matter from the Travancore Devaswom Board (TDB), the Kerala High Court on Monday ordered the concerned chartered accountant to submit all records related to the audit of expenditure events.
The firm should also state whether any audit memorandum, management letter or query has been submitted to the TDB and submit a complete statement of the account opened with Dhanlaxmi Bank on behalf of the Accounts Officer Devaswom for the purposes of the global conclave by March 5, a division bench comprising Justice Raja Vijayaraghavan V and Justice KV Jayakumar said. The court was hearing a suo motu plea in this regard following a report filed by the Sabarimala Special Commissioner regarding the audited accounts of the TDB in connection with the conclave.
The court noted that it had given TDB more than three months to record the financial statements of the one-day event. If, despite this freedom, the board is unable to provide credible and verifiable data on the funds spent and the specific purposes for which these expenses were spent, it can only lead to the disturbing conclusion that the financial discipline of the board and its officers is below the level of standards. More importantly, if incorrect or exaggerated payment details or inauthentic receipts have been provided for audit purposes, this in itself is a matter of serious concern. The court cannot remain a silent spectator under such circumstances, he added.
The state government claimed the event was funded mainly through sponsorship and voluntary contributions. It further said that TDB will maintain transparent accounts subject to mandatory audit to ensure financial accountability.
The court ordered that event organizers should keep detailed and transparent accounts of the total estimated costs of the event, including accommodation and travel costs, and of contributions received from sponsors. These accounts should be verified and a copy should be submitted to the court.
The audit report highlights several deficiencies, including that the Indian Institute of Infrastructure and Construction (IIIC) was entrusted with the execution of the works related to the event without tendering or tendering. In addition, the invoices received from IIIC and its subcontractors lacked proper allocation of expenses to specific accounting items, making it impossible to verify record expenses based on these invoices alone. Issues were also flagged with respect to GST input tax credit. The Special Commissioner further said that details regarding sponsorship income of ₹2 crore were not given in the report, while a similar amount drawn from TDB for running the event was yet to be recovered.
Published – 02 March 2026 20:46 IST
