Audit Report on the audit of accounts of Travancore Devaswom Board for the year 2015-16 [Part I] Sl. Page No. INDEX Nos. 01 SCOPE OF AUDIT 01 - 02 02 INORDINATE DELAY IN FURNISHING THE ANNUAL 02 - 03 ACCOUNTS OF TDB FOR 2015-16 03 GENERAL REVIEW 03 - 06 04 ADMINISTRATION REPORT 06 05 VERIFICATION OF BUDGET WITH ANNUAL ACCOUNTS 07 06 VERIFICATION OF TDB MINUTES 07 - 08 07 VERIFICATION OF ANNUAL ACCOUNTS 2015-16 -SERIOUS 08 - 25 IRREGULARITIES NOTICED 08 SABARIMALA DEVELOPMENT PROJECT (SDP), PAMPA 25 - 49 09 MARAMATH DIVISION KOTTAYAM 49 - 72 10 MARAMATH DIVISION MAVELIKKARA 72 - 86 11 MARAMATH DIVISION THIRUVANANTHAPURAM 86 -103 12 ESTATE DIVISION 103 - 118 13 THIRUVALOOR DEVASWOM 118 14 MANNAM DEVASWOM 118 15 ALUVA MAHADEVAR DEVASWOM 118 - 120 16 PERUMBAVOOR DEVASWOM 120 - 122 17 ALPARA DEVASWOM 122 - 124 18 PINMATTAM DEVASWOM 124 19 VAIKOM DEVASWOM 124 - 127 20 THURAVOOR DEVASWOM 127 21 UDAYAMPEROOR DEVASWOM 127 - 128 22 THIRUMOOZHIKULAM DEVASWOM 128 23 ETTUMANOOR DEVASWOM 128 - 130 24 KAIPUZHA DEVASWOM 130 25 THIRUNAKKARA DEVASWOM 130 - 136 26 PARAPPADAM DEVASWOM 136 - 138 27 CHENGALAM DEVASWOM 138 - 139 28 MANIKANTAPURAM DEVASWOM 139 - 140 29 KODUPUNNAKAVU DEVASWOM 140 30 MUNDAKKAYAM DEVASWOM 140 - 143 31 KODUNGOOR DEVASWOM 143 - 146 32 RANNIRAMAPURAM DEVASWOM 146 33 CHENGANNUR DEVASWOM 146 - 148 34 ELVUMTHITTA DEVASWOM 148 - 149 35 ARANMULA DEVASWOM 149 - 151 36 MURINGAMANGALAM DEVASWOM 151 37 MALAYALAPPUZHA DEVASWOM 151 - 152 38 PANDAVARKAVU DEVASWOM 152 - 153 39 HARIPPADU DEVASWOM 153 - 154 40 KANDIYOOR DEVASWOM 154 41 CHETTIKULANGARA DEVASWOM 154 - 155 42 KAYAMKULAM PUTHIYEDAM DEVASWOM 155 43 KALARKODE DEVASWOM 155 44 KAMAPURAM DEVASWOM 156 - 157 45 CHALINARAYANAPURAM DEVASWOM 157 - 158 46 CHERIYAKALAVOOR DEVASWOM 158 47 AMBALAPUZHA DEVASWOM 158 - 161 48 ERUVA DEVASWOM 161 49 THEVALAKKARA DEVASWOM 161 50 CHAKKUVALLY DEVASWOM 161 - 162 51 OCHIRA DEVASWOM 162 - 167 52 MARTHANDAPURAM DEVASWOM 167 53 PD THRIKKADAVOOR DEVASWOM 167 - 168 54 THIRUMULLAVARAM DEVASWOM 168 - 169 55 KANJIRAKKODU DEVASWOM 169 - 170 56 SAKTHIKULANGARA DEVASWOM 170 - 171 57 ASHRAMAM DEVASWOM 171 58 UMAYANALLOOR DEVASWOM 171 59 POREDAM DEVASWOM 171 60 PD MANIKANDESWARAM 171 - 172 (KOTTARAKKARA) DEVASWOM 61 KOTTARAKKARA MAHADEVAR DEVASWOM 172 - 173 62 THATHAMANGALAM DEVASWOM 173 - 174 63 VETTIKKAVALA DEVASWOM 174 - 175 64 PULLAMALA DEVASWOM 175 65 KULATHUPPUZHA DEVASWOM 175 - 180 66 ACHANKOVIL DEVASWOM 180 67 SARKARA DEVASWOM 180 68 VARKALA DEVASWOM 180 - 182 69 POZHIKKARA DEVASWOM 182 - 184 70 KELESWARAM DEVASWOM 184 - 186 71 SASTHAMANGALAM DEVASWOM 186 72 UDAYADICHAPURAM DEVASWOM 187 73 KAZHAKKOOTTAM DEVASWOM 187 - 190 74 GOUREESAPATTAM DEVASWOM 190 75 OTC HANUMAN DEVASWOM 190 - 198 76 PEROOR DEVASWOM 198 - 201 77 CHENGALLOOR DEVASWOM 201 - 202 78 KOVILVILA DEVASWOM 202 79 THIRUVALLAM DEVASWOM 202 - 203 80 SREEKANTESWARAM DEVASWOM 203 81 VENGANOOR DEVASWOM 203 82 VELLAYANI DEVASWOM 204 - 206 83 PARASSALA DEVASWOM 206 - 210 84 KOOTTAPPANA DEVASWOM 210 - 211 85 ASSISTANT DEVASWOM COMMISSIONER OFFICE 211 NORTH PARAVOOR 86 ASSISTANT DEVASWOM COMMISSIONER OFFICE 211 - 214 THRIKKARIYOOR 87 ASSISTANT DEVASWOM COMMISSIONER OFFICE 214 - 217 VAIKOM 88 ASSISTANT DEVASWOM COMMISSIONER OFFICE 218 ETTUMANOOR 89 ASSISTANT DEVASWOM COMMISSIONER OFFICE 218 KOTTAYAM 90 ASSISTANT DEVASWOM COMMISSIONER OFFICE 218 - 219 CHANGANASSERY 91 ASSISTANT DEVASWOM COMMISSIONER OFFICE 219 - 224 MUNDAKKAYAM 92 ASSISTANT DEVASWOM COMMISSIONER OFFICE 224 - 228 THIRUVALLA 93 ASSISTANT DEVASWOM COMMISSIONER OFFICE 229 - 232 ARANMULA 94 ASSISTANT DEVASWOM COMMISSIONER OFFICE 232 - 233 HARIPPADU 95 ASSISTANT DEVASWOM COMMISSIONER OFFICE 233 MAVELIKKARA 96 ASSISTANT DEVASWOM COMMISSIONER OFFICE 234 - 235 AMBALAPPUZHA 97 ASSISTANT DEVASWOM COMMISSIONER OFFICE 235 - 238 KARUNAGAPPALLY 98 ASSISTANT DEVASWOM COMMISSIONER OFFICE 238 - 245 KOLLAM 99 ASSISTANT DEVASWOM COMMISSIONER OFFICE 245 - 247 KOTTARAKKARA 100 ASSISTANT DEVASWOM COMMISSIONER OFFICE 247 - 249 PUNALOOR 101 ASSISTANT DEVASWOM COMMISSIONER OFFICE 249 - 250 VARKALA 102 ASSISTANT DEVASWOM COMMISSIONER OFFICE 250 - 254 ULLOOR 103 ASSISTANT DEVASWOM COMMISSIONER OFFICE 254 - 256 THIRUVANANTHAPURAM 104 ASSISTANT DEVASWOM COMMISSIONER OFFICE 256 NEYYATTINKARA 105 PROVIDENT FUND 256 - 258 106 PENSION FUND 258 - 260 107 EDUCATION FUND 260 108 BUS FUND 261 109 SURPLUS FUND 261 - 262 110 SUMANGALI KALYANAMANDAPAM 262 111 PRE AUDIT DEPARTMENT (PAD) VOUCHERS 262 - 268 112 DEVASWOM BOARD PRESS & CULTURAL 268 - 270 DIRECTORATE 113 DEVASWOM BOOK STALL VAIKOM 271 114 SREECHITHRA CENTRAL HINDU RELIGIOUS 271 LIBRARY 115 DEVASWOM BOARD COLLEGE THALAYOLAPARAMBU 271 116 DEVASWOM BOARD COLLEGE KEEZHOOR 271 117 DEVASWOM BOARD COLLEGE PARUMALA 272 (PAMPA COLLEGE) 118 DEVASWOM BOARD CENTRAL SCHOOL 272 VARKALA (CBSE) 119 DEVASWOM BOARD CENTRAL SCHOOL 272 - 273 KADAKKAL (CBSE) 120 DEVASWOM BOARD CENTRAL SCHOOL 273 CHAKKUVALLY (CBSE) 121 DEVASWOM BOARD CENTRAL SCHOOL 273 VETTIKAVALA (CBSE) 122 LIABILITY PENDING SETTELEMENT 273 - 274 123 ANNUAL GOVERNMENT CONTRIBUTION 274 124 AUDIT FEE 274 125 APPENDIX - I 275 - 277 (DETAILS OF INSTITUTIONS WHICH DID NOT FURNISH REPLY TILL THE FINALISATION OF AUDIT REPORT) APPENDIX - II 278 (RECEIPTS & PAYMENTS ACCOUNTS OF TRAVANCORE DEVASWOM BOARD FOR THE PERIOD FROM 01.04.2015 to 31.03.2016) APPENDIX - III 279 (INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD FROM 01.04.2015 to 31.03.2016) APPENDIX - IV 282 (BALANCE SHEET AS ON 31.03.2016) APPENDIX - V 281 (ABSTRACT OF ADVANCES PENDING ADJUSTMENT AS ON 31.03.2016) 1 AUDIT REPORT ON THE ACCOUNTS OF TRAVANCORE DEVASWOM BOARD FOR THE YEAR 2015-16 (PART - I) [UNDER SECTION 32 OF TRAVANCORE - COCHIN HINDU RELIGIOUS INSTITUTIONS ACT (ACT XV OF 1950) AND ORDERS OF HONOURABLE HIGH COURT OF KERALA COMMUNICATED IN LETTER No. 219/CMP/140 DATED 01.02.1974 OF THE REGISTRAR] PERSONNEL OF THE TRAVANCORE DEVASWOM BOARD DURING THE YEAR 2015-16 PRESIDENT: Sri. M.P. Govindan Nair - 01.04.2015 to 11.11.2015 Sri. Prayar Gopalakrishnan - 12.11.2015 to 31.03.2016 MEMBERS: 1. Sri. Subhash Vasu - 01.04.2015 to 11.11.2015 Sri. Ajay Tharayil - 12.11.2015 to 31.03.2016 2. Sri. P.K. Kumaran - 01.04.15 to 09.06.2015 DEVASWOM COMMISSIONER: Sri. C.P. Ramaraja Prema Prasad - 01.04.2015 to 31.03.2016 SECRETARY : 1. Sri. P.K. Balachandran Nair -01.04.2015 to 30.04.2015 2. Sri. G. Santhosh - 01.05.2015 to 12.07.2015 (Assistant Secretary in charge of Secretary) 3. Sri. V.S. Jayakumar – 13.07.2015 to 31.03.2016 OFFICER WHO CONDUCTED THE AUDIT: 1. Sri. P.S. Shajikumar, Joint Director of Kerala State Audit - 01.09.16 to 06.10.16 2. Sri. K. Velappan Nair, Joint Director of Kerala State Audit- 06.10.16 to 30.04.18 3. Sri. K.N. Vasudevan, - 01.05.18 to 31.05.18 Senior Deputy Director in charge of Joint Director 4. Sri. K. Sudarsanan, Joint Director of Kerala State Audit - 31.05.18 continuing. 1. SCOPE OF AUDIT Travancore Devaswom Board is an autonomous body constituted under the Travancore Cochin Hindu Religious Institutions Act 1950 (Act XV of 1950). The audit of accounts of Travancore Devaswom Board is conducted under provisions in Section 32 of the Travancore Cochin Hindu Religious Institutions Act 1950 (Act XV of 1950). As per the provisions in Sub section 6 of the Act, all cases of irregular, illegal or improper expenditure or of failure to recover money or other property due to the Board or to the institutions under the control of the Board or of loss or waste of money or other property thereof caused by negligence or misconduct have been incorporated in the Audit Report. 1 2 In addition to the audit of Devaswoms/Institutions/Various offices under the administration of the Board, Pre-Audit Department (PAD) vouchers and Maramath vouchers relating to the year 2015-16 were also subjected to audit. Special Funds under the administration of the Board such as Surplus Fund, Temple Employees Provident Fund, Establishment Provident Fund, Establishment Pension Fund, Temple Employees‟ Pension Fund, Education Fund, Bus Fund and accounts of Devaswom Board Press, Cultural Directorate and Sumangali Kalyanamandapam were also subjected to audit. Serious irregularities resulting in loss to Devaswom Fund, non-realization of amount due to Devaswom fund, delay and laxity on the part of officers leading to heavy loss to Devaswom Fund etc noticed in audit are incorporated under Part I of this report. Other irregularities noticed during the audit are incorporated under Part-II of this report. Audit notes on the audit of accounts of Devaswoms and other institutions under the Board were issued to the Devaswom Commissioner, Secretary, Travancore Devaswom Board with a copy to the heads of Devaswom or institutions concerned, requesting them to furnish replies after rectification of the defects and recovery of excess or illegal payments and realization of the loss sustained to Devaswom fund pointed out in the Audit notes. But a few replies have been furnished by the Board till the submission of annual accounts for 2015-16. All other audit notes as such have been incorporated in the final Audit Report. Details of institutions which did not furnish reply till the finalization of audit report are incorporated as Appendix-I. 2. INORDINATE DELAY IN FURNISHING OF ANNUAL ACCOUNTS OF TRAVANCORE DEVASWOM BOARD FOR 2015-16 In compliance with the order of the Honourable High Court of Kerala in DBA No.14/2011, Travancore Devaswom Board had adopted Double Entry System of Accounting w.e.f.01.04.10. As per Rule 11 of the Devaswom Fund Accounts Rules in Double Entry System of Accounting 2012, the time schedule fixed for the preparation of Annual Financial Statements for a year is on or before 30th September of the following year. As per the aforestated rule, Travancore Devaswom Board hand to furnish their Annual Accounts for 2015-16 on before 30th September 2016. As there was inordinate delay in furnishing of Annual Accounts, for 2013-14, 2014-15 & 2015-16, the matter was brought before the Honourable High Court in DBAR No.11/2016. The before the Honourable High Court in IA 3006/2017 in DBAR No.11/2016 dated 20.11.17 ordered the Board to furnish the Accounts for 2015-16 on or before 31.03.18.