It is recommended by the Auditor General for the Federation that:
i. The overpayment of N75,412,067.63 paid to this contractor over and above, what was due to him on the entire contract sum if the work is done should be recovered from the contractor in the first instance, failing which the amount should be recovered from the Director of Finance of the Commission whose directorate was responsible for the payment.
ii. The total sum of N313,719,775.00 paid for work not done at all should be recovered from the contractor failing which the amount should be recovered from Dir/PMS and Deputy Director PMS together with all other officers that signed the valuation and interim payment certificate No. 2. Evidence of recovery of this money should be forwarded the Office of the Auditor General for the Federation for verification.