It is recommended by the Auditor General for the Federation that:
(i) The sum of N42,059,533.00 paid to this contractor for work not execute should be recovered back for the Commission failing which the two Engineers that raised the valuation certificates and all officers that signed the interim payment certificates (Obowu Chukudi E. and Olovie C. Emem) should be made to refund the money paid for work not done.
(ii) The two Engineers should also be sanctioned for issuing false completion valuation certificate for work not completed to mislead the NDDC to effect the payment.
(iii) The evaluation and project inspection and certification system of the NDDC PMS Engineers need to be re-examined. Evidence of the recovery should be forwarded to my office for verification.