(i) Due process of award was not followed as relevant tender documents, project files, BOQs were not presented for audit scrutiny.
rn(ii) No contract agreement was entered into and signed by both parties so that
rnin the event of any default, relevant section of the contract agreement can be invoked.
rn(iii) Contrary to extant regulations, payments were not according to milestone achievements in project execution as only two (2) Payment Vouchers totalling N137,164,480.25 were used.
rn(iv) The contractor was overpaid with the sum of N21,186,774.25 without any known occurrence of contract variation.
rn(v) A contingency provision of N10,085,017.91 was embedded in the contract and paid to the contractor without any evidence of the contractor’s written request or breakdown of expenditure.
rn(vi) The payment of N122,164,480.25 on payment voucher No. 014 of 10/10/11 was made without the valuation certificate/valuation breakdown showing the level of work done before such payment.
rn(vii) The Tax elements of this Payment Voucher totalling N12,216,448.03
rnwere not deducted.
rn(viii) All the payment vouchers were neither pre-audited nor checked by the
rnrelevant units before they were paid.
rn(ix) These payments were made without provision for retention fee to guard against any defect found during the liability period.