It is recommended by the Auditor General for the Federation that:

i.The retention and other payments due to this contractor totalling N15,288,268.23 should not be paid.
ii.The total sum of N7,153,442.77 that represent the difference between the total value of works not done but was paid for (N22,441,711.00) and the outstanding payment from the total contract sum (N15,288,268.23) should be recovered from the contractor in the first instance failing which the Director PMS whose Directorate certify the job for completion by raising an inflated valuation and interim payment certificates for payment should be held accountable.
Evidence of the recovery should be forwarded to the office of the Auditor General for the Federation for verification.