Published Feb 11, 2026 | 5:38 PM ⚊ Updated Feb 11, 2026 | 5:38 PM
Kerala High Court. (iStock)
Synopsis: The Bench further recorded that the audit report questioned the decision to entrust execution of the event to the Indian Institute of Infrastructure and Construction (IIIC) without inviting tenders or adopting a competitive bidding process, with the arrangement reportedly based on expenditure plus a 10 percent facilitation fee.
The Kerala High Court on Wednesday, 11 February, pointed out several discrepancies in the audit report concerning the Global Ayyappa Sangamam held at Sabarimala on 20 September, 2025, and directed the Travancore Devaswom Board (TDB) to clarify the issues raised.
A Division Bench comprising Justices Raja Vijayaraghavan V and KV Jayakumar observed that the audit statement revealed “serious inconsistencies” and shortcomings in the accounting of the event.
The court noted that the value of certain items distributed to devotees — including aravana, appam, vibhuti, kumkum and sandalwood — had not been reflected in the books of accounts.
The Bench further recorded that the audit report questioned the decision to entrust execution of the event to the Indian Institute of Infrastructure and Construction (IIIC) without inviting tenders or adopting a competitive bidding process, with the arrangement reportedly based on expenditure plus a 10 percent facilitation fee.
The report also highlighted discrepancies in the computation of bills of quantity, including charges related to wooden frame centre tables, VIP food service, cost-plus expenditure, and issues relating to GST input credit. Additionally, the auditors noted that no supporting documentation was made available regarding the transfer of certain items and assets procured under lump-sum arrangements.
Observing that it was the responsibility of the Devaswom Board to ensure proper internal controls and accurate financial reporting, the court said it expected explanations from the TDB on the irregularities pointed out. The Bench also sought inputs from the Kerala State Audit Department before issuing further directions.
According to the LiveLaw, the bench noted, “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 matter, taken up suo motu based on the audit findings after earlier petitions challenging the event were dismissed, has been posted for further consideration on 27 February.
(Edited by Sumavarsha, with inputs from Dileep V Kumar)
