Federal University Birnin-Kebbi, Kebbi State

Project Location/State

Kebbi State

Award Year


Contract Sum


Amount Paid





Contract for the Procurement of Equipment for Video Conferencing, ICT Centre and Physiology Department of the University was awarded to a company in the sum of ₦141,340,500.00 vide award letter referenced FUBK/R/25A/VOL.1/056 of 2nd April 2015. During the Examination, it was observed that the 15% mobilization of ₦21,201,075.00 paid was not fully recovered in accordance with extant laws. The mobilization recovery was amortized at 331/3 %, thereby indirectly providing credit to
the contractor to fund the project.
A further payment of ₦33,449,850.52 was made to the contractor on 25th June, 2015, based on an undated interim valuation certificate issued for value of work done of ₦40,516,875.52. The implication of the interim valuation certificate to support the payment of ₦33,449,850.52 without evidence of performance or work done was to circumvent the provision of Section 35 (2) of the Public Procurement Act, 2007 which states that “once a mobilization fee has been paid to any supplier or contractor, no further payment shall be made to the supplier or contractor without
an interim performance certificate issued in accordance with the contract agreement”.
Furthermore, only the ICT equipment valued at ₦37,066,312.50 was supplied by the contractor and was received into the Store on 13th July, 2015, through Store Received Voucher (SRV) No. 159. Therefore, supplies were only made after the aggregate payment of ₦54,650,925.00, and leaving a balance of ₦17,584,612.50 with the contractor not yet utilized.



Beneficial Ownership Information


Legislative Recommendation


Executive Action


Progress Report


Data Source

2017 Audit Report of the Federation

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