The Contract was awarded to Messrs Basse Engineering & Mitchel Ltd through Ref No. NDDC/EDP/UIDW/PR/AK/14/328 of 16th December, 2014 at a contract sum of ₦415,982,504.35 for which full payments were made. However, physical inspection of the project showed that the project has not been fully completed. The item 405 of the BEME: provide, lay, and roll hot asphaltic concrete,40 mm thick as wearing course for the road was not properly compacted and the quantity of 42705m2 at N3680.00 totalling ₦157,154,400.00 was found not completed on ground.
The uncompleted jobs were quantified, using the Bills of Quantities (BOQs) for the construction at ₦157,154,400.00. The interim payment certificate No.1 dated 23rd march, 2015 by EFFANGA EFFANGA, Asst Manager and the PMS Directorate that issued the certificate for payment, misguided the Managing Director into paying for jobs not done.

Risks
Payment for jobs not done due to lack of monitoring by user department. There could be in connivance with the contractor to defraud the government by way of falsely certifying works that have not been done.

Recommendation
The Management is required to recall the contractors to the sites to complete the jobs or recover the total of ₦157,154,400.00, from the contractors and furnish evidence of recovery to the Office of the Auditor-General for Federation for verification.