Thrissur (Kerala) | Lack of physical verification of temple valuables, including gold and silver, significant discrepancies between income and expenditure figures, and poor record keeping were among the findings of successive Kerala government audits of the Guruvayur Devaswom for 2019-20 and 2020-21.
The audit reports also stated that after July 2012, the Devaswom’s decisions were not made available for scrutiny.
In 2015, the temple management decided that its decisions need not be submitted for audit, the reports said.
Regarding the temple’s finances for 2019-20, the report noted major differences between the budgeted and audited revenue and expenditure statements.
The discrepancies were observed under several heads, including revenue from investments, capital receipts, donations, taxes, capital expenditure, and recovery remittances, the 2019-20 audit report said.
It further stated that physical verification of temple valuables, including gold and silver, was not being conducted properly.
According to the Guruvayur Devaswom Rules, 1980, the administrator must maintain a register of the Sri Krishna temple’s valuables, and the management committee is required to carry out an annual physical inspection of the items listed and submit a report to the Devaswom Commissioner.
However, no such exercise has been undertaken since the rules came into force, the report claimed.
It also alleged that when documents related to the valuables were sought from the Devaswom in 2019, they were not provided.
The audit further pointed out shortcomings in the Devaswom’s internal regulatory mechanism. Several deficiencies were found in its regulatory system at both the establishment and operational levels, the report said.
One such lapse was the absence of a proper accounting system, in line with applicable laws and rules, it added. The report also observed that receipts were not issued for valuables received from devotees, except for gold and silver items.
The 2020-21 audit report found that the total expenditure of the various Devaswom-related establishments, including resthouses, was around Rs 25 crore more than their combined revenue.
It also noted that during the 2020-21 financial year, the temple’s expenditure was three times its income—a situation not seen since 2016-17.
The temple’s income was considerably lower in that period compared to previous years, the report said, attributing the decline and financial imbalance to the Covid-induced pandemic.
The report concluded that while the temple is not meant to operate as a profit-making entity, it must strengthen its regulatory and accounting systems to ensure effective administration and financial transparency.
