It is recommendation that the sum of N114,957,866.75 (N140,789,600 – unpaid items and contingency of N25,831,733.25) paid over and above the actual works executed should be recovered from the contractor failing which the amount should be recovered from the Dir/PMS, ED/Projects together with all officers that signed the valuation and interim payment certificates for this contractor to be paid.
Evidence of the recovery should be forwarded to Office of the Auditor General for the Federation for verification.