1. Careful scrutiny of the BOQ revealed that there was provision for a temporary fence round the project site for which N2,100,000.00 (Two million, one hundred thousand naira) was paid but was observed not to have been done.

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2. In the same way, there was a BOQ provision of N15,000,000.00
rnfor project vehicles but as at the time of audit inspection in April 2014 (6 years after the award of contract), no project vehicle was seen on site and on audit enquiry, the team was told that a Hilux pick-up vehicle was bought for the purpose but was with the head of department (Director of physical planning). Neither the vehicle nor the papers were produced for physical verification contrary to extant regulations.