The Kerala High Court on Wednesday issued a landmark directive ordering the Travancore Devaswom Board (TDB) to implement a fully centralised computerised accounting and administrative system. The court’s intervention comes after it identified “systemic irregularities” and “deep-rooted deficiencies” within the Board’s current financial framework that threaten its institutional integrity.
A Division Bench comprising Justice Raja Vijayaraghavan and Justice K. V. Jayakumar warned that failing to address these structural gaps would have “far-reaching consequences” on financial governance, statutory compliance, and overall transparency in the functioning of the TDB, which manages hundreds of temples across the state.
The court’s decision was prompted by an auditor’s report examining the Board’s accounting practices, financial reporting, and internal control mechanisms. This audit was originally mandated by the court on March 5 during a suo motu proceeding initiated to inspect the expenditure incurred for the Global Ayyappa Conclave held last year.
Upon perusing the report, the Bench noted that the findings were “neither isolated nor trivial.”
“The latest report by the auditor… brings to light systemic deficiencies and structural gaps which have a direct bearing on financial discipline, transparency, and accountability in the functioning of the Board,” the Bench observed. The judges further noted that these omissions reflect “recurring issues” that, if left unaddressed, could undermine the very integrity of the institution.
To rectify these issues, the High Court has ordered a slew of corrective measures centered on modernizing the Board’s infrastructure. The primary directive is the shift to a fully centralised computerised system for both administration and accounting.
However, recognizing the complexity of such a transition, the court directed the TDB to first prepare a structured and comprehensive data migration plan. This plan must include:
- Standardisation: Harmonizing data formats for consistency.
- System Compatibility: Ensuring a smooth transition from legacy records.
- Phased Implementation: A step-by-step rollout to manage the shift effectively.
- Capacity Building: Conducting training programmes for staff to handle the new system.
Beyond the digital shift, the court emphasised that the new system must incorporate “robust internal control and audit mechanisms.” This includes preserving and backing up all historical data to ensure it remains available for future audits and verification processes.
The Bench reiterated its earlier observation from March 5, noting that the Board’s audited records indicate that its financial discipline “leaves much to be desired.” The current directives are aimed at ensuring that identified gaps are addressed in a “time-bound and effective manner” to establish a modern, transparent system of financial management.
