Audit observed that the rehabilitation of Academic Blocks was split into ten (10) lots and awarded to various contractors and payments made in excess of what was awarded to the tune of N10,561,190.37 without evidence of variation. The breakdown are as follows:
1. DATE: 26/02/2018. CONTRACTOR: Nabat Global Concept Ltd. CONTRACT SUM: N7,257,027.95. ACTUAL PAYMENT: N8,210,047.43. DIFFERENCE: N 953,019.48.
2. DATE: 26/02/2018. CONTRACTOR: Ausgo Industrial Ventures. CONTRACT SUM: N7,996,367.85. ACTUAL PAYMENT: N9,844,868.05. DIFFERENCE: N1,848,500.40
3. DATE: 26/02/2018. CONTRACTOR: Scantex Agency Nig Ltd. CONTRACT SUM: N7,357,338.50 ACTUAL PAYMENT: N7,919,310.00. DIFFERENCE: N561,972.49
4. DATE: 26/02/2018. CONTRACTOR: Joe Rakpor Nig. CONTRACT SUM: N7,599,847.50 ACTUAL PAYMENT: N8,826,272.21. DIFFERENCE: N1,226,424.71.
5. DATE: 19/01/2018 CONTRACTOR: Fezkees Limited CONTRACT SUM: N7,558,582.50 ACTUAL PAYMENT: N8,566,794.43 DIFFERENCE: N1,008,211.93
6. DATE: 19/01/2018 CONTRACTOR: Boke Wilson Nig. Ltd CONTRACT SUM: N7,686,945.00 ACTUAL PAYMENT: N8,597,95.86. DIFFERENCE: N910,960.86
7. DATE: 26/02/2018 CONTRACTOR: Desman Limited CONTRACT SUM: N8,600,000.05. ACTUAL PAYMENT: N9,459,460.61 DIFFERENCE: N859,460.56
8. DATE; 26/02/2018 CONTRACTOR: Tanget Construction. CONTRACT SUM: N8,785,851.95 ACTUAL PAYMENT; N9,655,110.58 DIFFERENCE: N869,258.63
9. DATE: 19/01/2018 CONTRACTOR: Beggim Limited CONTRACT SUM: N6,896,862.50 ACTUAL PAYMENT: N7,625,053.75 DIFFERENCE: N728,191.25
10. DATE: 19/01/2018 CONTRACTOR: Danstel Project NiG Ltd CONTRACT SUM: N6,250,492.05 ACTUAL PAYMENT: N7845682.11 DIFFERENCE: N1,595,190.06
TOTAL CONTRACT SUM: N75,989,315.85 ACTUAL PAYMENT: N77,952,599.17 DIFFERENCE: N10,561,190.37
This infraction was due to the failure of the principal to strictly comply with the provision of the law by seeking approval from the appropriate authorities for variation in respect of the above contracts. Due diligence was not followed in establishing the basis for the varia
