It is recommended by the Auditor General for the Federation that;
i. The sum of N40,136,970.00 paid for 1km or 1000m / 7300m2 of the road length work not done or overstated in the BEME and payment made should be recovered from the contractor in the first instance, failing which the Director PMS whose directorate prepare and sign the faulty evaluation form and the interim payment certificates should be made to refund same.
ii. The sum of N6,932,038.31 over payment made to the contractor due to non-deduction of 5% mandatory VAT for the government in the mobilization advance paid in 2007 should be recovered back for the government from the contractor failing which the ED/Finance & Accounts and the Director of Finance of NDDC should be made to refund same and remit it to the FIRS. Evidence of the recovery and payment should be forwarded to the Office of the Auditor General for the Federation for verification