The judgment underscores the necessity of transparency and proper financial management in administering temple funds, demanding accountability for deviations from established procedures.

Raja Vijayaraghavan V., J.

This order shall be read in continuation of the earlier orders passed by this Court in this Sabarimala Special Commissioner Report.

2. This matter pertains to the report filed by the Sabarimala Special Commissioner regarding the furnishing of the audited accounts of the Travancore Devaswom Board in connection with the Global Conclave of Ayyappa Devotees held on 20.09.2025.

3. In our order dated 02.03.20226, we had suo motu impleaded M/s.

Vijayan and Associates, Chartered Accountants, the auditor concerned, entrusted with the task of auditing the accounts relating to the Global Conclave of Ayyappa Devotees. We directed t he additional 8th respondent to place before this Court all primary and foundational records forming the basis of the audit, including, but not limited to, bills, vouchers, cash books, ledgers, asset registers, expenditure statements, agreements entered into with vendors, details of final payments effected, and any supporting documentation relevant thereto in connection with the Conclave. We also directed the auditor to disclose as to whether any audit review memorandum, management letter, or query was submitted to the Travancore Devaswom Board. The Devaswom Board was directed to place before this Court the full account statement in respect of Account No."027503500001091" opened with Dhanlaxmi Bank in the n ame of the Devaswom Accounts Officer for the purpose of the Global Conclave for the period from 08.08.2025 to 02.02.2026. We had posted the matter to 06.03.2026.

4. Today, prior to t he commencement of the court proceedings, the learned Standing Counsel appearing for the Travancore Devaswom Board submitted that the partner of the audit concern is present. It is submitted that the learned Standing Counsel was u nder the impression that the posting of the case was on 05.03.2026. As the auditor was present along with the records and account details, we had directed the Registry to post the matter today itself, so that inconvenience to the auditors who had come all the way from Thiruvananthapuram could be avoided.

5. The entire records called for by this Court have been produced by Mr. Vijayan, one of the partners of M/s. Vijayan and Associates, Chartered Accountants.

6. We have gone t hrough the records and also interacted with the auditor.

7. From the records, we find that the Travancore Devaswom Board had entrusted the conduct o f the Global Conclave of Ayyappa Devotees to the Indian Institute of Infrastructure and Construction (IIIC), for event management and infrastructure activities.

8. Though, as per established procedures and manuals of the TDB, works and contracts are to be awarded through competitive quotations/tenders, the awarding of contract to IIIC was without inviting competitive quotations. Faced with the above situation, the auditor raised specific queries with regard to the awarding of the contract, the absence of documentation evidencing any exceptional circumstances and whether any precedent existed for awarding such contracts. It appears that no satisfactory explanation or supporting documentation was submitted, and it was in the said circumstances that, in the report, the auditors had mentioned that the handing over of the contract to IIIC was not in order .

9. The Memorandum of Understanding cum Agreement entered into between the Travancore Devaswom Board and the IIIC has been placed before this Court.

10. We find that in the Memorandum of Understanding, Clause 4 deals with the roles and responsibilities of TDB. It says that the TDB shall have the responsibility of issuing appropriate directions to the IIIC for the