Kerala High Court Exposes 'Disturbing Lack of Financial Prudence' in Sabarimala Board's Ayyappa Mega-Event

In a stern rebuke to the Travancore Devaswom Board (TDB), the Kerala High Court on March 5, 2026, dissected the audited accounts of the Global Conclave of Ayyappa Devotees—also known as Agola Ayyappa Sanghamam—held on September 20, 2025. A Division Bench of Justice Raja Vijayaraghavan V and Justice K V Jayakumar flagged serious lapses in financial oversight, from bypassing tenders to unverifiable expenditures exceeding sponsorship pledges. The court directed TDB's long-time auditor, M/s Vijayan and Associates, to file a detailed report on historical anomalies and reform suggestions, posting the suo motu case (SSCR No. 6/2026) to April 1.

A Platinum Jubilee Event That Spiraled into Audit Nightmares

The conclave, part of TDB's platinum jubilee celebrations, aimed to position Sabarimala as a global pilgrimage hub while promoting Lord Ayyappa's message of unity. Approved by the High Court amid devotee petitions questioning its scale and environmental impact at Pamba, the event proceeded on assurances that costs would be covered exclusively by sponsorships . TDB opened a dedicated Dhanlaxmi Bank account, receiving ₹2 crore from Dhanlaxmi Bank, ₹1 crore from Kerala State Co-operative Bank, ₹98 lakh from Adani Vizhinjam Port Pvt Ltd, plus ₹5 crore transferred internally by the Devaswom Commissioner.

Yet, IIIC's revised billing claimed ₹7.04 crore total expenditure—₹3 crore already advanced, with ₹4.04 crore outstanding. Auditors, tasked post-event with a 45-day deadline (later missed), issued a qualified report highlighting unverifiable costs in this "cost-plus 10% charges" setup. The court, reviewing primary records produced after impleading the auditors, noted the event's High Court nod hinged on transparent, sponsor-funded accounts submitted via the Sabarimala Special Commissioner.

No Tenders, Consolidated Bills, and Missing Ledgers: Auditor's Battle Cry

TDB handed event management and infrastructure to IIIC without competitive bids, defying its own manuals—a red flag auditors queried without satisfactory response. The MoU outlined TDB's oversight roles via a nodal officer (the Sabarimala Assistant Engineer) and payment milestones, but execution faltered.

IIIC subcontracted major chunks sans GST to Neo Cochin Infrastructure Pvt Ltd (₹1.74 crore), Kerala Arts and Crafts Village (₹3.22 crore), and Uralungal Labour Contract Co-op (₹36 lakh). Only consolidated invoices surfaced, clubbing unrelated activities and blocking programme-wise checks. Original bills? Absent. Asset register for fixed assets? Not produced. Budget overruns in multiple heads lacked "cost-plus" justification, while the Joint Measurement Report mismatched on items like VIP food services, 50 beds (₹1.73 lakh), and extra lists.

GST input credits stood at ₹1.08 crore eligible, with partial claims filed. The court, after interacting with auditor Mr. Vijayan, validated these limitations as grounds for the qualified report.

Peeling Back Layers of Slack Financial Controls

The bench pierced the veil on TDB's practices, distinguishing a cost-plus contract's need for granular verification from the opacity presented. No precedents were cited, but the order invoked institutional fiduciary duties: temple funds from devotees demand "transparent accounting framework" and "internal financial control." Reports from legal portals echoed this, noting the event's court-approved sanctity protections contrasted sharply with funding shortfalls—expenditures ballooned beyond sponsors despite pledges.

The court rejected TDB's delay excuses, observing prima facie irregularities in approvals, disbursals without vouchers, and unrecorded safeguards.

"The financial discipline of the Travancore Devaswom Board leaves much to be desired."

"Substantial amounts have been committed and disbursed without vouchers and receipts and without sufficient clarity as to the financial approvals obtained. There is serious slackness in recording the basis on which the expenditure was sanctioned."

"The magnitude of the amounts involved, the multiple sources from which funds were mobilised, and the manner in which advances appear to have been released without a transparent accounting framework, prima facie indicate a disturbing lack of financial prudence and internal financial control."

Directives to Rein in the Chaos—and Eyes on History

TDB must explain excess spending over sponsorships and justify extra commitments. The decade-old auditors face a mandate:

"We direct the auditing concern to file a statement detailing the anomalies, deficiencies and lapses noticed by him in the course of the audits conducted over the years. The auditor shall also indicate the procedural or financial safeguards that, in his view, may be necessary to improve financial management and accountability."

This could catalyze broader reforms for TDB, entrusted with Sabarimala's vast devotee contributions. Implications ripple: stricter tender adherence, verifiable billing in public events, and judicial scrutiny of temple boards' fiscal hygiene, potentially influencing similar institutions nationwide. As other sources highlight, devotees' rights and site sanctity were prioritized earlier—now, their funds demand equal vigilance.