It is recommended by the Auditor General for the Federation that
i. Explanation should be given why the NDDC management did not relieve this contractor of his obligation and allow him to refund the excess payment of N46,944,814.74 paid to him over and above the value of permanent works done when the repair and completion of the same road has been taken over by another government agency.
ii. Explanation should be given by the management of NDDC on why they did not allow the contractor to vacate site completely when another government agency has already taken over the project for completion.
iii. Explanation should be given why the management of NDDC allowed the burden and the resultant expenditures on the rectification of all the poor works done by this contractor to be shifted to NDDC rather than for them to be borne by the contractor as stated in the stakeholders meeting resolution of 2008 and 2010.
iv. The total sum of N144,257,640.58 paid to this contractor (comprising of excess payment N46,944,814.74 and N97,312,825.84 additional works) over and above the value of work done after 78% completion status when the road project was taken over by another government agent to complete the project should be recovered from the contractor failing which the amount should be recovered from the Director PMS and the State Director together with all other officers that signed the valuation and the interim payment certificate for this contractor to be paid.
Evidence of the recovery should be forwarded to the Office of the Auditor General for the Federation for verification.