Nigeria Port Authority (NPA)

Project Location/State

Enugu State

Award Year


Contract Sum


Amount Paid





The contract for the Construction of classrooms block at Olido town, Enugu State was awarded, vide a letter of award Ref. No.: HQ/GM/PROC/CON/C.11/13/120 of 18th November, 2013 at the contract value of ₦25,887,233.35 (Twenty-five million, eight hundred and eighty-seven thousand, two hundred and thirty-three naira, thirtyfive kobo) and invoice number HQ/CS/020. ₦24,592,671.68 (Twenty-four million, five hundred and ninety-two thousand, six hundred and seventy-one naira, sixtyeight kobo) was paid to the contractor on 7th March, 2015. However, attempts to inspect the project site, was not successful as the audit team could not locate the site. It is assumed that this contract is non-existent; and payment has been made for works not performed which is contrary to Financial Regulations 708 (2009) and other extant circulars which states that “On no account should payments be made for services/works not yet performed or for goods not yet supplied”.



Beneficial Ownership Information


Legislative Recommendation


Executive Action


Progress Report


Data Source

2017 Audit Report of the Federation

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