Court condones audit delays and irregularities with directions for accurate accounting, timely submission, and documented revisions in festival funds.

This Devaswom Board Audit Report is submitted by the Deputy Director, Kerala State Audit Department, after conducting an audit on the accounts of Konganpada Ulsavam, Chittur for the year 1200 ME.

2. This Court vide Order dated 07.11.1991 directed the Konganpada Festival Committee to keep regular and correct accounts with supporting vouchers, and produce it to audit within one month of the completion of the festival. Pursuant to the direction issued by this Court the records were submitted before the Audit Department by the Festival committee with regard to the conduct of the festival for the year 1200 ME. A team of officers of Kerala State Audit Department has conducted the audit of the accounts submitted by the Festival Committee and noted the following irregularities.

1) Delay in submitting Accounts to audit:

During the year 1200 ME, the Konganpada Festival was conducted on 10.03.2025. As per theOrder dated 07.11.1991of the Honourable High Court, the accounts of the Konganpada Festival Committee should have been submitted for audit within one month of the completion of the Festival. But the accounts were produced for audit only on 31.08.2025. A delay of approximately five months has occurred. The reason for this delay may be explained.

2) Online receipt of donation amount accounted is more than the actual credit:

A credit of Rs.37408.83 is seen in the SB A/c No. 777802010002171 (Konganpada Festival) in Union Bank of India, Chittur Branch on 07.03.25 in connection with the Konganpada Festival, 1200 M.E. But the receipt issued for the credit as per Receipt No. 53/2612 dated 13.03.2025 is for an amount of ₹37608/-, which is ₹199.17 (rounded to 200) more than the actual amount received. To adjust this excess amount, an expense of ₹200/- was booked as Bank charges. As a consequence, the receipts and payments of the festival have been increased by ₹200/-. In the case of online donations, receipts may be issued only for the actual amount credited in the bank account to ensure accuracy of the accounts.

3)Payment to the Elephant Contractor - Anomaly:

An amount of ₹3,10,000/- was quoted by the contractor (Siva & Co., Elephant & Decorating contractors, Thathamangalam, Palakkad) for supply of 3 elephants for the Konganpada Festival, 1200 ME. But an amount of ₹3,20,000/- (10,000/- excess) was paid to the contractor vide Voucher Nos. 05/05.02.2025, ₹20,000/- & 47/10.03.25, ₹3,00,000/-. In response to the Audit Enquiry communicated (Audit Enquiry no.01/26.09.2025) regarding the difference, a reply was furnished on 27.09.2025. According to the reply, the excess amount was paid for 'Anappuram' (persons deputed to mount the elephant on the festival day) supplied by the aforementioned contractor in an emergency situation, which arose on account of the cancellation of the previous 'Anappuram' supplier. Considering the reply, it is recommended that in cases where an existing quoted amount/agreed rate needs to be revised owing to unforeseen circumstances, a revised quotation and agreement may be demanded and kept for record.

3. The Additional 2nd respondent, Sri. Ambat Parameswara Menon, the Secretary, Chitturdesa Konganpada Festival, has sworn an affidavit on 14.03.2026. In his affidavit, it is stated as follows:

“2. Deviating from the earlier practice of submission of accounts, the accounts for the festival, for the first time, was audited through Chartered Accountant and the audited report, thereafter submitted, that entailed time taken for compliance, which in some measure also involved my absence from town, having to look after family affairs. The audited report from Chartered Accountant, was thus presented and delay beyond one month occurred. The delay is therefore neither willful nor