The report filed by the Special Commissioner, Sabarimala on the audited accounts related to the conduct of Global Ayyappa Sangamam has flagged serious irregularities. The findings of the report cast a shadow on the state government and the Travancore Devaswom board which has been rocked by the ongoing probe into the gold scam.

The High Court, while considering various petitions against the event, had ordered an independent audit to ensure transparency. The state government has repeatedly claimed that it has no financial obligation over the event and that it was done via sponsorship.

The Special Commissioner has however noted that details relating to sponsorship income amounting to ₹2 crore have not been furnished in the report. It has also been pointed out that a sum of ₹2cr drawn from the Travancore Devaswom Board General Fund for the conduct of the event has not been recouped so far.

This revelation is in sharp contrast to Devaswom Minister V N Vasavan's statement in the assembly. On January 28, he stated in the assembly that the amount allocated in the Devaswom board budget was spent for religious conventions as advance expenditure for Ayyappa Sangamam. This was necessary because there was delay in finding sponsors. "The amount promised by the sponsors was received later and it has been deposited back in the account," the Minister's reply shows.

The Special Commissioner counters this statement in the report submitted to the High Court, which also questions claims of the government that state funds were not spent on conducting the event.

Besides, issues have also been flagged with respect to GST input tax credit. It is stated that the Devaswom Board is entitled to GST input credit amounting to ₹1.07crore in connection with the event, out of which only a sum of ₹45.76lakh has been reflected.

The Auditor has recorded that no confirmation was made available regarding the treatment of the remaining input tax credit, particularly as to whether the same has been adjusted against the general funds of the Travancore Devaswom Board or otherwise accounted for in accordance with statutory requirements, the report points out.

The report further shows that from the Board’s stock, items such as 4,100 units of Aravana, 4,100 packets of Appam, 4,100 units of vibhuti, 4,100 packets of Manjal-Kunkumam, 4,100 units of Adi Shishtam Ghee, and 1 kilogram of sandalwood were issued for distribution to participants of the Sangham and devotees. The monetary value of these items has not been reflected or accounted for in the books of account relating to the event, the auditor reported.

The report flags grave concerns over the procedure adopted for entrusting the work to the Indian Institute of Infrastructure and Construction (IIIC) without following any tender or competitive bidding procedure.

The invoices received from 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. The Auditor has also recorded that agreements, commission structures, or “centage” charges paid to subcontractors could not be verified due to the absence of supporting documentation.

The event was held on September 20, 2025. The proceedings of the Devaswom Commissioner issued on September 15, 2025 showed that the TDB entered into an MoU with the IIIC and the total financial committment amounted to ₹8.22crore for providing infrastructural and event management facilities. Sanction was accorded for the release of ₹3crore to the IIIC account as an advance payment, the proceedings show.