Audit observed that:
i. Payments totaling 9,700,000.00 (Nine million seven hundred thousand naira) were made to a contractor for the establishment of site offices.
ii. The disbursements of the above payments were made through five projects executed by the contractor.
iii. Evidence of items procured for use at those site offices were however, not made available for audit, and
iv. There was no evidence to show that the contractor returned all items procured above at the expiration of the project to the National Defence College.