Kerala High Court Asks Travancore Devaswom Board To Explain Irregularities Found In Audited Accounts Of Global Ayyappa Sangamam

The Kerala High Court on Wednesday (February 11) flagged the irregularities noted by the independent team that audited the accounts of the Global Ayyappa Sangamam, which was held on September 20, 2025 at Sabarimala with the approval of the Court.

The Division Bench of Justice Raja Vijaraghavan V. and Justice K.V. Jayakumar observed that it is for the Devaswom Board to explain the irregularities and sought inputs from the Board and the Kerala State Audit department.

"In the independent auditor's report, the auditors have given the basis of their qualified opinion. We find from the report that the TDB is responsible for the preparation and presentation of the financial statements relating to the event which gives it a true and fair view of its financial position in accordance with the accounting principles. The responsibility includes the maintenance of proper books of accounts and other relevant records for safeguarding of the assets procured or received in connection with the event under its administration and for preventing and detecting frauds and other irregularities. The Board is also responsible for the design, implementation and maintenance of adequate internal controls relevant to the preparation and presentation of the financial statements and to ensure the accuracy and completeness of the accounting records and that the financial statements are free from material misstatements whether due to fraud or error. In the auditor's statement, certain issues have been highlighted per which it is for the Travancore Devaswom Board to explain before us the reasons for the arising of such issue...Having gone through the auditor's statement, which is prepared in pursuance to the directions of this Court, we are of the view that certain inputs can be received from the Kerala State Audit as well as the Travancore Devaswom Board so that appropriate directions can be issued," the Bench remarked.

In the interim order through which the Court had given its green signal for the event, certain directives were issued in the larger interest of maintaining the sanctity of Sabarimala, the protection of the environment and for financial transparency.

One of the directions mentioned in paragraph 25(f) was to maintain clear, detailed and transparent accounts reflecting the total estimated cost of the event, including accommodation and travel expenses, together with the contributions received from sponsors. The Court had directed that the accounts be subjected to audit and to furnish a copy to the Special Commissioner within 45 days of the event for placing before the Court along with a report.

Subsequently, the SSCR 33/2025 was initiated based on a letter sent by the TDB to the Special Commissioner seeking extension of time to comply with the aforementioned direction. The Court had closed the matter on November 11 after granting an extension of 45 days to the Board for compliance. Another extension was sought by the Board and the Court, on January 8, granted one month's time while also deprecating the delay.

The present suo motu petition is based on the Special Commissioner's report regarding the audited accounts of the Sangamam. Today, the Bench perused the auditor's report, which had noted certain irregularities in the accounts for the event.

The Court recorded that as per the audit report, the execution of the work was entrusted to the Indian Institute of Infrastructure and Construction (IIIC) without following any tender or competitive bidding procedure.

Further, it was also noted that with respect to items and assets, which were procured out of lumpsum, no supporting document evidencing transfer was made available to the auditor.

"It is further seen that from the Board's stock, items such as 4100 units of Aravana, 4100 packets of Appam, 4100 packets of Vibhuti, 4100 packets of Manjal, Kumkumam, 4100 units of Adhishistam ghee, and 1 kg of sandalwood were issued for distribution to the participants of the Sangamam and devotees. It is said that the monetary value of the said items has not been accounted in the books of account," the Court remarked.

The report had also noted issues with regard to GST input credits. It is stated that the auditor has not received any confirmation regarding the treatment of input tax credit relating to the Sangamam and whether the same has been adjusted against the general fund received from the TDB.

After noting the irregularities, the Court called upon the State Audit Department and the Devaswom Board for its inputs. The case is posted after 10 days.

Case No: SSCR No. 6 of 2025

Case Title: Suo Motu v. State of Kerala and Anr.

Click to Read/Download Interim Order