1. Contract was initially awarded for the sum of N9,823,973.34.

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2. The contract file was not made available to audit team, the letter and date of award could not be ascertained, the project was not captured in the University’s 2012 project status report and the only available source of information was the contract valuation certificate No. 12 dated 8/9/09.

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3. The initial contract sum was reviewed upward to N98,491,573.34 which indicated about 902.56% increase on the original contract sum of N9,823,973.34.

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4. Purported additional works with different values were added to that contract sum from time to time that finally jerked up the worth to N160,840,517.66 reflecting 1,537.22% increase of the initial contract sum of N9,823,973.34.