It is recommended by the Auditor General for the Federation that:-
i. Management should provide the approval of BPP and certificate of no objection of BPP for the contract and rate used for the payment of the contract as well as the letter of authority given to the contractor to embark on dualization.
ii. Management should explain why a misleading discontinue agreement was written claiming that all the payments made to the contractor was in pursuant to original contract of N2,654,394,964.20 whereas none of certificate payment rate used the original contract rate.
iii. The total sum of N1,924,712,063.6 paid to this contractor which was excess of BPP original contract approval rate or base on unapproved rate should be recovered from the Managing Director, Executive Director of Project and the Director of Project Monitoring and Supervision who made an illegitimate payment from the Commission fund. Outcome should be communicated to the Office of the Auditor General for the Federation for verification.