Audit observed that the contract sum of N84,145,095.24 for the construction of a 90m by 90m new parade ground was awarded and paid for in 2012 by the defunct Ministry of Police Affairs. Approval was given by the commandant without recourse to the Ministry. In 2013, the then Commandant modified the expansion of the construction to 120m by 120m square at an additional cost of N70,200,885.56 without any further tendering process, bringing the total cost to N154,345,980.80 without reference or recourse to the supervising Ministry. The approval limit of management at the Academy is N100,000,000.
Furthermore, the project was abandoned, the stage of work and the details of payment made before abandonment was not disclosed. A second variation cost for the review of the layer thickness was put at N49,950,125.65 thus bringing the final total contract sum to N204,942,446.22. Furthermore, the Bill of Quantities and drawings as well as the contract files which should have provided useful information were not provided for audit examination.