Global Ayyappa Sangamam: Kerala HC seeks records on audit of expenses

Less than a month after flagging inconsistencies in the audit report of the Global Ayyappa Sangamam held at Sabarimala on September 20, 2025 and seeking an explanation on the matter from the Travancore Devaswom Board (TDB), the Kerala High Court on Monday directed the chartered accountant firm concerned to place before it all records regarding the audit of the expenses of the event.

The firm should also state whether any audit review memorandum, management letter, or query was submitted to the TDB and submit the full statement of the account opened with Dhanlaxmi Bank in the name of the Devaswom Accounts Officer for the purpose of the global conclave by March 5, Division Bench comprising of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar has said. The court was hearing a suo motu plea in this regard, following a report filed by the Sabarimala Special Commissioner regarding the audited accounts of the TDB in connection with the conclave.

The court observed that it had granted more than three months time to the TDB to place the financial statements of the one-day event on record. 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. The court cannot remain a silent spectator in such circumstances, it added.

The State government had contended that the event was funded primarily through sponsorships and voluntary contributions. It further said that the TDB would maintain transparent accounts, subject to statutory audit, to ensure financial accountability.

The court had directed that the organisers of the event ought to maintain detailed and transparent accounts about the total estimated cost of the event, including the accommodation and travel expenses, and the contributions received from sponsors. These accounts should be audited and a copy of this should be produced in the court.

The audit report highlights several deficiencies, including that the execution of works related to the event was entrusted to the Indian Institute of Infrastructure and Construction (IIIC) without any tender or competitive bidding. Moreover, invoices received from the IIIC and its subcontractors lacked proper classification of expenditure under specific accounting heads, rendering it impossible to verify ledger-wise expenditure solely on the basis of such invoices. Issues were also flagged with respect to GST input tax credit. Furthermore, the Special Commissioner submitted that details relating to sponsorship income amounting to ₹2 crore were not furnished in the report, while a similar sum drawn from the TDB for the conduct of the event has not been recouped so far.