Inquiry committee discovers exam tampering, financial improprieties in BIEK

KARACHI: Following allegations of irregularities, an inquiry committee report has revealed several instances of financial and administrative discrepancies along with exam tampering in the Board of Intermediate Education, Karachi (BIEK).

This disclosure comes after Sindh caretaker chief minister Maqbool Baqar appointed an inquiry committee to look into claims of manipulation in the annual examination results and hold those involved accountable.

In its investigation, the committee relied on a random sampling of pre-engineering and pre-medical groups, results of A-1 Grade and the top six colleges out of the total number of other colleges for the HSC Annual Examinations 2021 to 2023, to detect whether the results have been tampered in any way.

In the report, which has been submitted to the Chief Minister Secretariat, the committee discovered various cases of tampering in award lists in the pre-medical Science Groups HSC Annual Examination 2022 with students' marks increased in various subjects with almost the same/ unified number by cutting the marks in the award list.

It also found an unusual increase in marks of students in both pre-engineering and pre-medical groups through the assessment of the list of scrutiny cases of HSC Annual Examinations 2021 and 2022.

During the assessment of the answer scripts of HSC Annual 2023 of the pre-medical group, the investigation found that several answer scripts were used in the examination that did not have security features, that is signature of the Controller Examination or QR code was missing — giving way to the assumption that the unauthorised answer scripts were replaced to benefit favourable candidates.

Furthermore, the tabulation register, and award list used in the HSC Annual Examination 2023 was found unsigned by the concerned officers.

"The evidence regarding tampering in results of 2022 was also destroyed during the tenure of Naseem Memon and Controller Examination Zaheeruddin Bhutto and concerned supervisors and sectional heads (custodian of record) of pre-engineering and pre-medical groups, i.e., Controller Examination, Deputy Controller Examination, Assistant Controller Examination, and sectional heads," the report said.

Financial discrepancies

The findings of the report also bring attention to the BIEK's failure to adhere to administrative guidelines as the body doesn't maintain object-wise classification as per the chart of accounts prescribed for the government institutions by the Auditor General of Pakistan.

In fact, the BIEK prepares its accounts on a holistic basis without segregating the receipts and expenses by the requirements and uses a manual system of accounting — creating an increased probability of data overlapping and duplication. Also, the board doesn't maintain any proper cash book or general ledger.

Additionally, the inter-board also maintains two bank accounts without the required approval from the Board of Governors (BoG) — a blatant violation of the Financial Rules which require the prior authorisation of the opening of bank accounts.

Furthermore, the BIEK maintains investments in TDRs of various commercial banks and National Savings (Defence Saving Certificates) amounting to Rs2.35 billion. However, it is to be noted that TDRs or any other debt instruments other than government securities are a violation of the BIEK Rules.

The board also violated SPPRA Rules by carrying out procurement worth Rs28.9 million from July 1, 2021, to date.

The BIEK is required under its financial rules to carry out bank reconciliation of receipts and payments, which it has never performed. There is no record of assets and liabilities (Balance Sheet) being maintained by the Board. Apart from financial investments made of Rs2.3 billion rupees there is no concrete and updated record of assets and liabilities of BIEK.

Under the head of examination expenditure, there are various expenses in respect of remuneration for assessment, invigilation, tabulation of results, codification of answer copies, overtime, etc amounting to Rs 183.9 million in 2021-22; Rs260 million in 2022-23 and Rs171.6 million in 2023-24.

Despite such exuberant expenses, the BIEK fails to maintain a summarised statement showing total expenses on account of assessment by examiners worked out based on the number of answer copies checked.

The report also lamented the "generous" fuel grants to BIEK officials and highlighted that the chairman's POL ceiling went from 400 litres in December 2022 to 800 litres by November 2023.

When Geo News contacted the officers named in the report, they maintained that all expenses and income of the board are approved twice a year by the finance committee, the BIEK, and the BoG.

They said that the meetings' minutes are approved by the University and Board Department, while the members of the finance committee and the BoG are also nominated by the Controlling Authority.

The audit officer appointed by the Sindh government is bound to keep records of financial matters while it is also their job to review and control the expenses, they said.

They added that since 1972, the Department of Boards and University has been empowered to deal with changes in the law; however, the BIEK chairman does not have these powers, adding that expenses have increased due to rampant inflation.