Kerala HC orders audit department, TDB to provide time frame to complete audit delayed by 17 years

Kerala High Court building in Ernakulam.

The Kerala High Court has directed the Director of Kerala State Audit Department and the Head of the Finance Wing of the Travancore Devaswom Board to submit a declaration on the completion of the board’s audit process.

The completion of the 2008-2009 audit has been pending for nearly two decades and has delayed the audit process of each subsequent year.

A division bench of the Raja Vijayaraghavan and Justice KV Jayakumar observed that what happened in the board was “exactly the kind of maladministration that every public institution must try to avoid”, while considering the report of Kerala State Audit Department director, Minimol KG.

The court observed that the survey books relating to some public works were not produced, on the grounds that the records were in the custody of the Assistant Engineers. The cots supplied for police personnel in Sabarimala were defective and the work was priced at 65% more than the estimated cost. No inquiry has been made into the loss of ornaments under the Varkala group of temples.

The need to procure ₹10,000 worth of steel and provide payment to a single supplier was not disclosed and prior approval of the court was not obtained to allow such a transaction, the court said.

The court also noted that most audit objections remain unresolved and that the board has not submitted accounts to the ombudsman. The court found that specific employees were allegedly responsible for losses to the institution, and recovery was planned against them. In some cases, investigations have been carried out but no reports have been submitted to the ombudsman. There have also been cases where the construction department of the board of directors carried out work without the consent of the relevant authorities.

Earlier this month, the court directed the director to state the reasons for the delay in the audit process, the obstacles in completing the process and measures to ensure that the audits are completed within a reasonable time.

The director’s report revealed that the delay in dealing with objections in the audit was caused by the board’s failure to respond and provide documentation in a timely manner. In addition, the board failed to initiate corrective action, and in several cases incomplete and insufficient records prompted additional correspondence between the audit department and the board.

The court will hear the case on July 15.

Published – 26 Jun 2026 21:49 IST