After presentation of Advance Payment Guarantee from a commercial bank, the sum of N36,133,510.34 was paid as mobilization fees on 20/08/2014. However, it was discovered during inspection in July 2015, that the contractor was yet to report to site, one year after collection of the mobilization fee. This is contrary to Financial Regulation 3104(i) which states that: “Where a contractor or a supplier who is paid mobilization fee for a job fails to perform after collecting the fee, he shall be given 30 days notice to refund the money failing which the mobilization fee shall be recovered en-bloc from the contractor or supplier and such contractor shall be black-listed and referred to the Economic and Financial Crimes Commission for prosecution”.