It is recommended by the Auditor General for the Federation that:
i.The total sum of N1,431,781.82 paid for item and work not done on the installation of one number transformer seen at Ekpene Ukim Village in Uruah LGA of Akwa Ibom State should be recovered from the contractor failing which the amount should be recovered from the State Director and the Akwa Ibom State Office AD/PMS that raised and signed the valuation and interim payment certificate for this contractor to be paid.
ii.The total sum of N4,273,278.00 paid for the installation of the second transformer not installed and not seen should be recovered from the contractor in the first instance, otherwise the amount should be recovered from the Director PMS and the Akwa Ibom State Office Director.
iii.The whereabouts of the second transformer should be disclosed and recovered.
Evidence of the recovery should be forwarded to the office of the Auditor General for the Federation for verification.