Audit observed that N43,000,000.00 out of the N79,500,000.00, paid for in- house design of some roads was without Bureau for Public Procurement (BPP) approvals and no evidence of work done. However, Section 42(1)(d)(iv) of the Public Procurement Act, relates to emergency procurement. and section 43(4) of the Procurement Act requires the entity to apply for “NoObjection Certificate”. The infringement is a failure of management to ensure compliance with the provisions of the BPP Act. Management’s non-compliance with the above BPP Act further resulted in the loss of government revenue from 5% WHT and 5% VAT, amounting to N4,300,000.00.