The Kerala High Court has asked the Travancore Devaswom Board (TDB) to explain why the expenditure for the Global Ayyappa Conclave exceeded the sponsorship funds that were meant to cover the event’s costs. The court also directed the Board’s auditor to submit a detailed report on financial irregularities found during audits of the Board’s accounts over the years.
A Division Bench of Justices Raja Vijayaraghavan and K. V. Jayakumar issued the directions on Thursday after reviewing audited records related to the Global Ayyappa Conclave. The court noted that the Board had earlier stated in its counter affidavit that the event’s expenses would be met exclusively through sponsorships.
However, the audited records presented before the court suggested that the expenditure for the conclave was “substantially higher” than the sponsorship amounts received. The bench therefore asked the Travancore Devaswom Board to clarify the apparent inconsistency between its earlier statement and the financial records.
The court observed that if the expenses indeed exceeded the sponsorship funds, the Board must explain the circumstances under which additional financial commitments were undertaken.
While examining the documents, the bench also raised concerns about the overall financial management of the Board. It noted that the audited records pointed to significant deficiencies in financial discipline. According to the court, several payments appeared to have been made without supporting vouchers or receipts, and there was insufficient clarity regarding the approvals obtained for the expenditures.
The bench further remarked that there was “serious slackness” in documenting the basis on which expenses were sanctioned and the safeguards used to ensure proper utilisation of funds. The court emphasised that such issues are particularly important for an institution responsible for managing temple funds and contributions made by devotees.
It also noted that the magnitude of the sums involved, the multiple sources from which funds were mobilised, and the release of advances without a transparent accounting framework suggested a “disturbing lack of financial prudence and internal financial control.”
The audited records were produced before the court following its earlier order dated March 2. On that date, the bench had impleaded the independent auditor, Vijayan Associates, as a respondent and directed it to submit all primary and foundational records forming the basis of the audit of the conclave’s expenditure.
After examining the documents placed on record on Thursday, the court observed that Vijayan Associates has been auditing the accounts of the Travancore Devaswom Board for the past decade.
The bench directed the auditing firm to file a detailed statement outlining the anomalies, deficiencies and lapses noticed during its audits over the years. It also asked the auditor to suggest procedural or financial safeguards that could improve financial management and accountability in the functioning of the Board.
The court said these suggestions would help it consider issuing appropriate directions to strengthen financial oversight.
The matter has been listed for further hearing on April 1.
The proceedings stem from a case initiated by the High Court on its own motion based on the audit report related to the conclave. The court had earlier called for the audit report while dismissing petitions that challenged the conduct of the Global Ayyappa Conclave in September last year.
