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Seventeen Years Pending: Demands Accountability for Devaswom Audit Delays
In a scathing rebuke of , the has summoned the to explain why the audit for the (TDB) for the financial year remains unresolved nearly two decades later. A comprising Justice Raja Vijayaraghavan V. and Justice K. V. Jayakumar characterized the delay as an "extraordinary" failure that undermines the core principles of financial transparency.
A Legacy of Delay: The Genesis of the Dispute
The matter, stemming from , concerns the mandatory annual audit of the General Administration of the TDB. Under , the Board is legally obligated to maintain regular accounts of all receipts and disbursements. These accounts are subject to annual audit by court-appointed auditors to ensure that the management of religious institutions remains free from irregularities, illegalities, and waste.
Since the registration of the petition in , the case has meandered through the corridors of the court and the . While the Board and the managed to resolve the majority of objections by , seven major points of contention—including issues related to specific Devaswoms and the Board’s Education Fund—remain pending.
The Court’s Scathing Analysis
The Bench expressed deep concern that
"an audit that remains unresolved for such an extended period ceases to serve its intended
."
The Court noted that the
behind the TCHRI Act is to ensure prompt remedial action. By allowing
to fester for seventeen years, the system has effectively bypassed the mechanisms of accountability that the law was specifically designed to enforce.
Key Observations
Highlighting the gravity of the situation, the Court noted:
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"More than seventeen years have elapsed since the close of the audit period, and yet the audit process remains incomplete."
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"Such an extraordinary delay defeats the very purpose of statutory audit, which is intended to ensure timely financial scrutiny, accountability, transparency, and corrective action."
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"The prolonged pendency of
for nearly two decades raises serious concerns regarding the efficacy of the audit mechanism."
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"The
underlying the provision is clearly to ensure expeditious completion of the audit process and prompt remedial action on the deficiencies noticed therein."
A Call for Systemic Answers
The High Court has ordered the Director of Devaswom Audit to appear in person on . The official is expected to provide a comprehensive statement, not only on the status of the pending objections but also on the structural health of the audit process itself.
The Court’s directive is broad: it demands clarity on why the Ombudsman process took nearly twenty years, whether there are within the , and why the Board’s responses have not led to closure. Furthermore, the Director must provide a concrete timeline for clearing the backlog of audits up to the year .
Implications for Future Oversight
This order marks a significant shift in how the court is viewing administrative delays in religious institution management. By categorizing the delay not just as a procedural lapse but as a threat to the of the TCHRI Act, the High Court has signaled that it will no longer tolerate the "routine" deferment of financial accountability. As the case moves toward its June 24 hearing, the outcome will likely force a major review of how state-auditors and the interact, setting a precedent that financial transparency must be timely to be meaningful.
