It is recommended as follows:-
• Management should explain why a vigil road construction is put as emergency rehabilitation to circumvent tendering procedures.
• The advertisement, the tenders and other due process that led to the award of the contract should be forwarded to the Office of the Auditor-General for the Federation.
• The Director of Project Monitoring Department should explain why certificate of completion is issued for work that was not completed to mislead the Commission.
• The total sum of N110,127,553.56 that was paid for work not done should be recovered from the contractor in the first instant otherwise the amount should be recovered from those engineers including the Director (PMS) who misled government for the payment.