Kochi, February 11 The Kerala High Court on Wednesday noted that there were several issues and "serious inconsistencies" in the audit report of the Global Ayyappa Sangam held last year and directed the TDB to explain the reasons for the same. A bench of justices Raja Vijayaraghavan V and K V Jayakumar also noted that the monetary value of certain items, such as 'aravana', appam, vibhuti, kumkum and sandalwood, given to devotees and participants at the event has not been accounted for in the accounts. "Having perused the auditor’s report placed before us pursuant to the directions issued by this court, and noting the nature of the qualifications and observations recorded therein, we are of the view that explanations and clarifications are required not only from the Travancore Devaswom Board (TDB) but also from the Kerala State Audit Department," the bench said, and listed the matter for February 27. The audit report was placed before the court as directed by it while dismissing the petitions challenging the Global Ayyappa Sangam. After perusing the report, the bench said it highlighted various issues, including the execution of work given to the Indian Institute of Infrastructure and Construction (IIIC) without a tender or bidding process, along with an additional 10 per cent for facilitating or administrative charges. "The question that arises for consideration is whether the allocation of work and the payment of charges in this manner are procedurally and financially sound," the court asked. According to the report, there were also "serious inconsistencies" between the Bill of Quantity (BOQ) and the Joint Measurement Sheets (JMS) regarding wooden frame centre tables and food serving charges in VIP areas, among other things, the bench noted. "The auditor has also recorded that agreements, commission structures, or 'percentage' charges paid to subcontractors could not be verified due to the lack of supporting documentation," it said. "There are also issues regarding GST input credit," the court said. It also said that the Special Commissioner has further noted that details relating to sponsorship income amounting to Rs 2 crore have not been furnished in the report. "It has also been pointed out that a sum of Rs 2 crore drawn from the Travancore Devaswom Board general fund for the conduct of the event has not been recouped so far," the bench said. The observations and directions of the bench came on a plea initiated by the court on its own based on the audit report.
