It is recommended by the Auditor General for the Federation that:
(i) The outstanding payment of N16,786,935.00 on the contract sum should not be paid.
(ii) The sum of N57,165,565.00 being the difference between the total sum of N73,952,500.00 paid for works not executed and the outstanding payment of N16,786,935.00 left from the contract sum should be recovered from the ED/Projects and the Director PMS whose Directorate was responsible for the preparation and signing of valuation and the interim payment certificates for this contractor.
Evidence of the recovery should be forwarded to the Office of the Auditor General for the Federation for verification.