Niger Delta Development Commission (NDDC)

Project Location/State

Akwa Ibom State

Award Year

Contract Sum


Amount Paid





(a) Examination of the contract file (BEME) and scope of work revealed that the contract was for the provision of solar powered street light complete with 600MM X600MM reinforced concrete plinth Nos 124 of 8 meters galvanized solar powered street light poles with accessories and solar panels at a contract sum of ₦245,000,000.00. Further examination of documents revealed that the contract has been fully paid for.
(ii) Perusing through the payment records, only evidence of payment of the sum of N193,897,109,49 for IPC No1 dated 23rd March,2017 was sighted without back- up valuation Evidence of provisional sum of N7,985,000.00 paid in same IPC No1.
During the physical inspection to the project site together with the NDDC Akwa Ibom State Office Engineers, the following observations were made:-
(i) A total provision of N10,000,000.00 was made in the BEME to allow for the consultant design, survey and production of working drawing but the details of how the money was utilized was not given.
(ii) Item 5 under preliminaries in the BEME another Lot for security of stored and installed materials totaling N750,000.00 was provided.
(iii) 20% as maintenance cost for 5 years by the solar consultant provisional sum of N27,917,632.80 was to be paid to the consultant upon the completion of 5 years maintenance period but the payment was already effected. The Director Akwa Ibom State Office attest on 14/7/2017 that the project had been completed in 2016 and put to use and official hand over was done on 10/01/2017.
(iv) Testing and commissioning the lump sum of N2,000,000.00. (v) Another provision for transportation was made against lump sum of N2,500,000.00. (vi) In the General summary page of the BEME It was observed that a whooping sum of N1,477,766.36 was paid to the contractor without evidence of alteration/modification/changes to the provisions of the Bill of Quantities at the execution stage which was not envisaged at the planning stage. Physical count revealed that it was only 64 Nos. Solar Power Street Light that were installed, the balance of 60 units were not provided. This translated to overpayment of N93,821,182.01 to the contractor.

Loss of public fund.
Payment for job not done.

It is hereby recommended that:
(i) The sum of N93,821,182.01 paid for 60 units Solar Powered Street Light not supplied and seen physically should be recovered from the contractor, failing which the DPMS and the Akwa Ibom State Director together with the officers that signed the valuation and interim payment certificate for this contractor to be paid should be made to refund same. Evidence of recovery should be forwarded to the Office of the Auditor-General for Federation for verification.
(ii) The breakdown and the utilization of the above lump sum provision for design, survey and production of working drawings totaling N10,000,000 should be forwarded to the Office of the Auditor-General for Federation; (iii) The breakdown and the utilization for Security of stored and installed materials totaling N750,000.00 should be forwarded to the Office of the Auditor-General for Federation;
(iv) The breakdown and the utilization of the above provision for Testing and commissioning lump sum, floor finishes totaling N2,000,000.00. should be furnished.



Beneficial Ownership Information


Legislative Recommendation


Executive Action


Progress Report


Data Source

2013-2018 Audit Report on NDDC

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