Kerala High Court Issues Directions To Strengthen Audit, Financial Transparency In Guruvayur Devaswom
K. Salma Jennath
30 July 2026 10:13 AM IST
The Kerala High Court on Tuesday (July 28) directed the Guruvayur Devaswom Managing Committee to take immediate corrective measures to ensure conduct of audit of the finances of the Board in strict compliance with the Guruvayur Devaswom Act.
The Division Bench of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar issued the directions after flagging many issues presently faced in the concurrent audit mechanism contemplated under the Act.
The Court was considering a suo motu petition relating to the statutory auditor of the Devaswom, registered on the basis of a news item published in 2023.
In its July 23 order, the Court had noted that in the affidavit filed by the Audit department in 2023, certain difficulties were pointed out, including delay in submission of annual accounts, non-conduct of physical verification for 43 years, non-providing of auditor login for online receipts, etc.
The Court had then sought a direct status report from the authorities entrusted with the audit and had directed the Senior Deputy Director of the State Audit department, Guruvayur Devaswom Audit as well as the Principal Accountant General (A&E), Kerala to appear before it.
Accordingly, the afore officers had appeared before the Court yesterday. It was informed that the office of the Principal Accountant General is not engaged in the Devaswom audit. The Deputy Director appraised the Court of the present status of the audit and the difficulties faced by the audit department.
Thereafter, the Court observed:
“As the existing audit system suffers from several structural deficiencies, which materially affect the effectiveness of the audit, urgent measures are required to correct the same. We also find that no structured institutional mechanism exists for effective communication and coordination between the Audit Department and the Guruvayur Devaswom. It appears to us that the absence of such a structured mechanism has seriously affected the efficiency, transparency and effectiveness of the audit process. We also do not approve of the delay in finalisation of the annual accounts.”
Noting that there are delays in the submission of annual audits, the Court opined that such a practice cannot continue. It directed that urgent steps be taken to address the issues pointed out and comply with the statutory mandate:
“A prolonged delay in the preparation of accounts and the completion of audit not only undermines the statutory mandate contained in Section 23 but also seriously impairs transparency, accountability, and effective financial governance within the Devaswom… we are of the opinion that the Devaswom shall immediately undertake all necessary corrective measures to ensure that the system of concurrent audit envisaged under Section 23 of the Guruvayur Devaswom Act, 1978, is rendered effective, meaningful, and complete. The statutory requirement of concurrent audit must be implemented both in letter and spirit so that the financial affairs of the Devaswom remain under continuous scrutiny and any irregularities are identified and addressed without delay.”
The officer also informed the Court that the Devaswom is liable to pay actual cost as audit charge to the government and that the outstanding payable up to 2021-22 is around Rs. 14.73 crores. Considering the same, the Court directed:
“The Devaswom shall place on record a schedule for the remittance of the outstanding audit charge of Rs. 14,72,68,152/- payable under Rule 17 of the Guruvayur Devaswom Rules, 1980, up to the year 2021–22.”
The Managing Committee was directed to furnish to the audit wing the login credentials and read-access to online receipt platforms within 3 weeks. It was also asked to maintain audit logs and other reports at each stage of digital transactions.
The Committee is to produce certificate of annual physical verification of all movable properties, including gold, silver, ornaments and other valuables. It was also directed to provide the meeting minutes to the audit wing.
The Devaswom is to produce the list of all bank accounts maintained specifying each of their natures, purpose and other details. The Administrator was directed to produce the cash books, ledgers and other documents to enable the concurrent audit of expenditure without further delay.
Other directions have also been passed.
The case is posted on August 17 for further consideration.
Case No: DBP No. 61 of 2023
Case Title: Suo Motu v. State of Kerala and Ors.
Counsel for the respondents: T.K. Vipindas – Standing Counsel
