Audit observed that the Commission made payment of N12,057,355.25 vide payment voucher number NBC/CAP/OC/106/18 dated 9th May, 2018 as estacode allowance and DTA for reconstruction of pillars at Nigeria-Niger International Boundary. Since these pillars were at the Border of Nigeria, there was no need for payment of estacode as they did not cross over to Niger Republic for any further activities. In addition, the officers that travelled for this programme were engaged to work for fifteen (15) days while the local guide and security personnel were paid for forty (40) days each, and there was no evidence that money paid to officers representing the State and Local government amounting to N960,000.00, got to them.