It recommended that:
(i) The un-deducted VAT sum of N47,827,958.88 due to the Federal government/FIRS from the two mobilization advance payment made to this contractor should be recovered back for the government/FIRS, failing which the Director of Finance and Accounts should be made to refund same due to negligence of his office.
(ii) The management of the Commission should compel the contractor to go back to site otherwise the penalty clause inserted in the contract agreement should be invoked and the contractor should therefore be made to pay back to the Commission the unutilized mobilization payment of N543,758,576.87 made to it. The outcome of the action taken should be forwarded to the Office of the Auditor General for the Federation for verification.