Global Ayyappa Sangamam: Kerala HC flags lapses in Devaswom finances, bats for centralised digital system

The Kerala High Court on Wednesday flagged systemic deficiencies in the financial and accounting management of the Travancore Devaswom Board (TDB) in connection with the 'Global Ayyappa Sangamam' event and issued directions to improve the board's financial system to ensure transparency and accountability [Suo Motu v State of Kerala & anr]..A Division Bench of Justices Raja Vijayaraghavan V and KV Jayakumar was considering a matter arising from the Sabarimala Special Commissioner's report on the audit accounts of the event, Agola Ayyappa Sangamam or the Global Conclave of Ayyappa Devotees.The event was organised by the TDB as part of its platinum jubilee celebrations with support from the State government and was intended to project Sabarimala as a global pilgrimage centre to promote the message of 'Thathwamasi', religious harmony and global unity.The Court, while examining the audit report, observed that the issues highlighted in the audit pointed at deeper, recurring problems in the management of the financial affairs of the board."These deficiencies have far-reaching consequences on financial governance, statutory compliance, and overall transparency in the functioning of the institution," the Court added.It also found that the audit report disclosed delays in finalising of accounts, lack of proper documentation and gaps in maintaining records of assets, liabilities and statutory dues.Other issues highlighted in the report included the improper classification of expenditure, non-recognition of certain transactions and reliance on a cash-based system, all of which pointed at the serious irregularities in the financial management of the board..The audit report indicated that the board had delayed statutory compliance like filing of returns, settlement of dues etc. which could expose them to penalties and legal complications.Significantly, the Court also observed that due to the absence of updated accounts, the board was unable to ascertain its actual financial position or track its obligations accurately.Taking note of these findings, the Court emphasised on the need for comprehensive reforms and issued a series of directions including the implementation of a fully centralised and computerised system for the board.It further directed the board to prepare a proper data migration plan, including standardising of data formats, verifying existing records, ensuring the accuracy of legacy data before shifting it all to the new system and the preservations of such data before any transition is carried out.The Court suggested a phased implementation of the system, starting with selected temples, so that practical issues could be identified and addressed before full rollout.In addition, it stressed the importance of training staff and putting in place strong internal controls such as audit trails and access systems to improve accountability.More importantly, the Court stated that the directions regarding the computerisation should be placed before the Project Implementation Unit of the board as well as Kerala State Information Technology Infrastructure Ltd (KITFRA), so that the suggested reforms can be incorporated into the ongoing process of digitisation. The matter will be heard next on May 28..Advocate G Biju appeared for the Travancore Devaswom Board.Senior government pleader S Rajmohan appeared for the State.Advocate Sayujya Radhakrishnan appeared as amicus curiae for the Sabarimala Special Commissioner..[Read Order].Follow Bar and Bench channel on WhatsAppDownload the Bar and Bench Mobile app for instant access to the latest legal news.