Kerala HC pulls up Devaswom Board over accounting lapses, orders centralised system
Recording the findings, the court noted that the issues were not isolated irregularities but systemic in nature.
Recording the findings, the court noted that the issues were not isolated irregularities but systemic in nature.
Recording the findings, the court noted that the issues were not isolated irregularities but systemic in nature.
The Kerala High Court has identified deep-rooted and systemic deficiencies in the financial management of the Travancore Devaswom Board (TDB) and directed urgent structural reforms, including the rollout of a centralised computerised accounting system across temples under its control.
A Division Bench of Justice Raja Vijayaraghavan V and Justice KV Jayakumar was hearing a suo motu case initiated on the basis of the Sabarimala Special Commissioner’s report on the audited accounts of the Travancore Devaswom Board relating to the conduct of the Global Ayyappa Sangamam held on September 29, 2025.
The event was conducted with the approval of the High Court on the assurance by the state and the Board that it would be financed solely through sponsorships. The court had also directed that the accounts be audited and that a copy be furnished to the Special Commissioner within 45 days of the event for submission before the court along with a report.
Following the failure to produce the audit reports within the stipulated time, the court had earlier directed the production of all records relating to the Global Ayyappa Sangamam.
The court had also directed the Auditor of the Travancore Devaswom Board to file a statement detailing the anomalies, deficiencies and lapses noticed during audits conducted over the years.
Taking note of the report submitted by the auditors, the court observed that it highlighted systemic deficiencies and structural gaps affecting financial discipline, transparency and accountability.
Recording the findings, the court noted that the issues were not isolated irregularities but systemic in nature.
“Having gone through the detailed report and the submissions placed before us, we find that the issues highlighted are not isolated irregularities, but are systemic in nature, reflecting deep-rooted deficiencies in the existing accounting and administrative framework of the Travancore Devaswom Board. These deficiencies have far-reaching consequences on financial governance, statutory compliance, and overall transparency in the functioning of the institution,” the court said.
To address the issues, the court issued a series of binding directions to the Travancore Devaswom Board:
i) Implementation of a fully centralised computerised system for administration and accounting across all temples.
ii) Preparation of a structured data migration plan, including standardisation and validation of legacy records.
iii) Phased rollout of the system, starting with pilot temples.
iv) Mandatory training programmes for staff to ensure effective adoption.
v) Introduction of robust internal controls, including audit trails and role-based access.
vi) Preservation of historical data before transitioning from existing systems.
The court also directed that the audit findings be integrated into the ongoing computerisation project being implemented in coordination with the Kerala Infrastructure Investment Fund Board (KIIFB).
The matter has been tagged with DBAR 2/2025, which has ordered the digitalisation of the Travancore Devaswom Board.
(With LiveLaw inputs)