Financial Discipline Of Devaswom Board 'Below Par': Kerala High Court Directs Production Of Global Ayyappa Sangamam Records
K. Salma Jennath
3 March 2026 10:30 AM IST
The Kerala High Court on Monday (March 2) directed the production of all records relating to the Global Ayyappa Sangamam conducted on September 29, 2025.
The Division Bench of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar was considering a suo motu petition initiated on the basis of the Sabarimala Special Commissioner's report regarding the audited accounts of the Travancore Devaswom Board relating to the conduct of the event.
The event was conducted with the green signal of the High Court on the assurance by the State and the Board that it would financed by sponsorships alone. In the interim order passed by the Court in the pleas challenging the conduct of the event, it was specifically directed that 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 are to be maintained. It was also 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.
However, the same was not submitted within 45 days, and the Court had given a few extensions to comply with its directions. Subsequently, the present suo motu petition was initiated and the Court had flagged the irregularities noted by the independent team that audited the accounts of the event. It was also observed that it is for the Devaswom Board to explain the irregularities and sought inputs from the Board and the Kerala State Audit department.
The State Audit department had then filed an affidavit stating that the audit of the event was conducted by the Chartered Accountant firm engaged by the Board and the department had not conducted any statutory audit of the accounts or examined the records of the event. It was also stated that the Board failed to submit the accounts connected to the event inspite of reminders and without verifying the original records, the department cannot express its opinion regarding the finding of the Chartered Accountants.
The Board also filed an interim application seeking an extension of three weeks for furnishing an explanation. However, the Court opined that more than three months' time was already given to the Board to conduct the one-day Sangamam and that its financial discipline was sub par. It was also remarked that the Court cannot sit silently if there is any chance of financial irregularities:
"At this juncture, it requires to be noted that, even for the conduct of a one-day event, this Court had granted more than three months time to the Travancore Devaswom Board to place the financial statements on record. The Board chose to engage an independent auditor, and the said audit concern has submitted a report based on the receipts and payments account—both on cash basis and on cash and credit basis—for the period from 08.08.2025 to 02.02.2026. If, despite such latitude, the Board is unable to furnish credible and verifiable data regarding the funds expended and the specific purposes for which such expenditure was incurred, it can only lead to the unsettling conclusion that the financial discipline of the Board and its officers is below par...More importantly, if incorrect or inflated payment particulars, or receipts lacking authenticity, have been furnished for the purpose of audit, that by itself is a matter of grave concern. This Court cannot remain a silent spectator in such circumstances."
The Court thus suo motu impleaded the independent auditor, namely, M/s. Vijayan and Associates, and directed it to place all records and documents related to the event before it.
"Having regard to the entirety of the facts and circumstances placed before us, we are of the considered view that a clear and complete understanding of the issues can be achieved only upon a careful examination of the records that were made available by the Travancore Devaswom Board to the Independent Auditor. This Court will have to ascertain whether any queries, objections, or qualifications were raised in the course of the audit and, if so, the exact nature of the explanations offered in response. We are conscious that the very purpose of the audit was to obtain reasonable assurance that the financial statements, taken as a whole, were free from material misstatement, whether arising from fraud or error. It is therefore essential to satisfy ourselves that this objective was not merely stated, but was meaningfully pursued and properly discharged," the Court added.
The Board is also directed to produce the full account statement of the account opened with Dhanlaxmi Bank in the name of the Devaswom Accounts Officer for conducting the event.
The matter is posted to March 6 (Friday).
Case No: SSCR No. 6 of 2026
Case Title: Suo Motu v. State of Kerala and Ors.