As part of our review, we checked NDDC’s documentations to ascertain its level of compliance with Sec. 18 of the Public Procurement Act and Financial Regulations (FR) 2918 which states that, “Subject to regulations as may from time to time be made by the Bureau under the direction of the Council, a procuring entity shall plan its procurement by:
(a) preparing the needs assessment and evaluation ;
(b) identifying the goods, works or services required ;
(c) carrying appropriate market and statistical surveys and on that basis prepare an analysis of the cost implications of the proposed procurement ; (d) aggregating its requirements whenever possible, both within the procuring entity and between procuring entities, to obtain economy of scale and reduce procurement cost ;
(e) integrating its procurement expenditure into its yearly budget ;
(f) prescribing any method for effecting the procurement subject to the necessary approval under this Act ; and
(g) ensuring that the procurement entity functions stipulated in this Section shall be carried out by the Procurement Planning Committee.
It was equally intended to test and ascertain the level of compliance of the NDDC with the provisions of Financial Regulations (FR) 235 which states that” Deductions for WHT, VAT and PAYE shall be remitted to the Federal Inland Revenue at the same time the payee who is the subject of the deduction is paid.”

Risks
Loss of revenue accruable to the government as a result of non- deduction and remittance of VAT and WHT.
Payments can be made for contracts not executed.

Recommendations
The MD/CEO of NDDC has been requested to Produce the mentioned documents or recover the amount involved, with relevant particulars of recovery forwarded for audit verification, in accordance with Financial Regulation 3106.
The commission should remit the deducted taxes on the contract worth ₦62,230,927.44 to the appropriate tax authority and submit to the Office of the Auditor-General for Federation the receipts from the appropriate tax authorities for the remittance of these taxes.
The total sum paid for work not done/executed worth ₦256,443,716.48 should be recovered from the contractor failing which the amount should be recovered from the ED/Projects and the Director PMS whose directorate sign the evaluation form and interim payment certificate for this contractor to be paid.
Evidence of the recovery should be forwarded to the Office of the Auditor-General for Federation for verification’