The contract for the rehabilitation of irrigation infrastructure (Desilting of West Branch Canal, Krip West) was awarded to a company at a contract price of N19,987,222.50 (Nineteen million, nine hundred and eighty-seven thousand, two hundred and twenty- two naira, fifty kobo) on 21/9/12. The project was said to have been completed and the contractor had been paid N17,207,177.24 (Seventeen million, two hundred and seven thousand, one hundred and seventy-seven naira, twenty-four kobo) on payment voucher No. 575 of 11/12/12 and awaiting the final payment. Further scrutiny of the contract file showed that contrary to the allegation that the job has been completed, a memo from the Ag. PM dated 3rd December, 2012 and addressed to the Managing Director indicated otherwise. A physical verification of the project in the company of the Authority’s Supervising Engineer showed that contrary to the provisions of BEME certain percentages of the provisions as indicated in B1.1, C1.4 and C1.5 and their monetary quantification were not executed.