The Kerala High Court has issued strong directions concerning the audited accounts and financial records for the Global Ayyappa Sangamam event organized by the Travancore Devaswom Board (TDB) in September 2025. The Division Bench of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar was considering the matter suo motu based on a report by the Special Commissioner of Sabarimala which flagged irregularities in the audited accounts submitted by the Board. The Court recalled that it had previously granted permission for the event to proceed on assurances from the State and the Board that it would be financed entirely by sponsorships, and had imposed interim conditions requiring detailed and transparent accounts of all estimated costs, including accommodation and travel expenses along with contributions received from sponsors. It was directed that these accounts be audited and furnished to the Special Commissioner within a specified period for placing before the Court. However, despite extensions being granted, the audited accounts were not submitted within the stipulated timeframe, prompting judicial scrutiny of the matter. The High Court noted that the Board had failed to comply with repeated directions and that the independent team which audited the accounts had flagged irregularities on the basis of the documentation provided. It was observed that such irregularities required explanation from the Devaswom Board and inputs from the State Audit Department. The State Audit Department, in an affidavit, responded that the audit of the event had been conducted by a Chartered Accountant firm engaged by the Board and that the Department had not itself conducted a statutory audit or examined the original records. It further stated that the Board had not submitted the relevant accounts despite reminders, making it impossible for the Department to offer an opinion on the audit findings. During proceedings, the Board sought an extension of three weeks to furnish an explanation for the irregularities. The High Court, however, remarked that more than three months had already been granted for compliance for a one-day event, and expressed concern that the Board’s inability to provide credible and verifiable data regarding expenditures and the purposes for which they were incurred could only lead to the unsettling conclusion that the financial discipline of the Board and its officers was below par. The Court emphasised that it could not remain a silent spectator in the face of potential financial irregularities and consequently took the step of suo motu impleading the independent auditing firm, M/s Vijayan and Associates, as a party to the proceedings.
The High Court directed that all records and documents forming the basis of the audit of the Global Ayyappa Sangamam be produced before it. These records include bills, vouchers, cash books, ledgers, asset registers, expenditure statements, agreements entered into with vendors, details of final payments effected, and any supporting documentation relevant to the event. The Court ordered that these documents must be placed on record by a specified future date, and also required the Travancore Devaswom Board to provide the complete bank account statements of the account opened with Dhanlaxmi Bank in the name of the Devaswom Accounts Officer for the Global Conclave, covering the period from August 8, 2025 to February 2, 2026. The matter was adjourned for further hearings after the production of records.
In previous hearings, the High Court had already taken note of inconsistencies and irregularities flagged in the audited accounts and had sought explanations from the Board. It had observed that the Board’s audit, conducted on a receipts and payments basis both on cash and on a combination of cash and credit, raised serious concerns if incorrect or inflated payment particulars or unauthenticated receipts had been furnished for audit. The Court pointed out that even after repeated requests from the State Audit Department, the relevant accounts and original records had not been furnished to the Department for verification, exacerbating concerns over transparency and financial discipline. The High Court’s direction to directly intervene in the auditing process underscores its insistence on credible and verifiable financial data, particularly given the assurances initially provided regarding the funding and sponsorship of the event.
The unfolding judicial scrutiny around the Global Ayyappa Sangamam accounts reflects a larger context of financial irregularities and audit inconsistencies related to the event, which had attracted attention earlier when the High Court flagged such issues and directed the Board to explain inconsistencies found in the audited accounts. These earlier proceedings highlighted questions about the tender process, accounting lapses, and issues concerning Goods and Services Tax treatment in connection with the event. The Board’s delayed compliance and the lack of transparent documentation prompted the Court to impose stringent directions for the production of all foundational records related to the audit, with the imposition of firm deadlines for compliance.
The High Court’s actions make clear that it will closely monitor the financial management and transparency of the Global Ayyappa Sangamam and will ensure that accountability is maintained in the handling of funds and associated documentation. The production of primary audit records and complete bank statements as directed is intended to allow a comprehensive judicial examination of the accounts and to determine whether any discrepancies or irregularities need further investigation or remediation. The matter remains pending further hearing after the records are produced before the Court.
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