Kerala HC directs TDB to put in place a centralised digital system for accounting

Kochi: High court has directed Travancore Devaswom Board (TDB) to take urgent steps to implement a fully centralised computer system covering all aspects of administration and accounting, while noting deep-rooted deficiencies in the existing framework, as revealed in the report of a private auditor.The bench of Justices V Raja Vijayaraghavan and K V Jayakumar issued the order on a report of the Sabarimala special commissioner regarding the audit of TDB accounts in connection with the Global Ayyappa Sangamam held at Pamba on Sept 29, 2025. Previously, HC had impleaded M/s Vijayan and Associates, Thiruvananthapuram, TDB's chartered accountants, in the case and directed them to place all primary and foundational records related to the audit of the global conclave. Additionally, it had directed Vijayan and Associates to file a detailed statement setting out the anomalies, deficiencies and lapses noticed during the audits conducted by them over the years, as they had been auditing TDB for over a decade.Upon perusing the auditor's statement, HC observed that it brought to light systemic deficiencies and structural gaps which have a direct bearing on financial discipline, transparency and accountability in TDB's functioning. It further noted that the omissions and deficiencies pointed out by the auditor are neither isolated nor trivial in nature, but reflect recurring issues in financial management which, if left unaddressed, have the potential to undermine institutional integrity. Each of these shortcomings, therefore, requires immediate and effective remedial action.The statement pointed out that the preparation of the books of accounts has been delayed by approximately three years. It also revealed that, due to the absence of updated accounts, TDB is unable to ascertain the accurate position of assets, liabilities and pending statutory compliances for each financial year.Accordingly, HC directed TDB to adopt a centralised computerised system. Prior to this, TDB shall prepare a structured and comprehensive data migration plan. The centralised software shall be designed with adequate flexibility to import data from commonly used formats. The system shall be rolled out in a phased manner, initially on a pilot basis in selected temples. TDB shall also conduct structured training programmes for temple staff and other concerned personnel to ensure proper adoption, effective utilisation and long-term sustainability of the system, HC directed.