It is recommended by the Auditor General for the Federation that:-
i. The outstanding 5% retention and unpaid items of N10,900,362.38 should not be paid.
ii. The sum of N110,408,987.62 paid as the difference between the sum of N121,309,350.00 paid for work not done and the outstanding 5% retention and unpaid items left in the contract award sum should be recovered from the contractor, failing which the amount should be recovered from the then ED/Projects and the Director PMS whose office signed the valuation and interim payment certificates for work not done. Evidence of recovery should be forwarded to the Office of the Auditor General for the Federation for verification.