- The project was well executed
- The contract sum is questionable
- The 9.2% of the contract sum is an inflated cost without justification
- Contingency sum and VAT repeated twice
- The BOQ contradicts the direct labour contract type
- The project execution varies from the BOQ provisions positively
CLIENT: Ministry of Environment and Forestry, Ilorin (Kwara State Government, KWSG)
CONTRACT TYPE: Direct Labour implemented by the Ministry in collaboration with the Kwara Youth Center Professionals
COMPONENTS OF THE CONTRACT SUM AS CONTAINED IN THE BILL OF QUANTITY (BOQ)
- Preliminaries and General matters ₦100,000
- Public lavatory ₦6,561,890
- Contingencies ₦333,094.50
- 5% VAT ₦349,749.23
- 5% Contingencies ₦373,094.50
- 5% VAT ₦373,094.50
TOTAL CONTRACT SUM ₦8,090,921
BREAKDOWN OF THE PUBLIC LAVATORY PROVISIONS IN THE BOQ
Element 1: SUBSTRUCTURE, ALL PROVISIONAL (₦1,644,140)
Element 2: INTERNAL AND EXTERNAL WALLS (₦826,000)
- 3 m3 of reinforced concrete lintel @ the rate of ₦25,000 per m3 (= ₦75,000)
- 450 kg of 10-12 mm diameter bar in lintel @ the rate of ₦210 per kg (= ₦94,500)
- 36 m2 of formwork @ the rate of ₦1,500 (= ₦54,000)
- 287 m2 of 230 mm wall sandscrete block @ the rate of ₦2,000 per m2 (= ₦574,000)
- 19 m2 of 150 mm wall sandscrete block @ the rate of ₦1,500 per m2 (= ₦28,500)
Element 3: SUPLY AND FIX OF WOOD AND ROOFING SHEET (₦972,760)
- 97 m of 100 X 50 mm wall plate hardwood @ the rate of ₦280 per m (= ₦27,161)
- 101 m of 50 X 150 mm tie beam hardwood @ the rate of ₦280 each (= ₦28,280)
- 132 m of 50 X 150 mm rafter hardwood @ the rate of ₦280 each (= ₦36,960)
- 475 m of 50 X 100 mm strut and ties hardwood @ the rate of ₦200 each (= ₦95,000)
- 465 m of 50 X 75 mm purlins hardwood @ the rate of ₦200 each (= ₦93,000)
- 721 m of 50 X 50 mm noggins hardwood @ the rate of ₦120 each (= ₦86,520) but ₦79,310 was used in the preparation of the bill, leaving a shortage of ₦7,210
- 81 m of 25 X 300 mm fascia board wood @ the rate of ₦800 each (= ₦64,800)
- Laying of 250 m2 of 0.5 mm coloured aluminium step tiles roofing sheet @ the rate of ₦1,900 per m2 (= ₦475,000)
- 35m of ridge cap (600 mm girth) @ the rate of ₦1,000 each (= ₦35,000)
- 51 m of roof claddin (300 mm girth) @ the rate of ₦750 per m (= ₦38,250)
Element 4: SUPPLY AND FIX OF DOORS (₦405,000)
- Three (3) numbers of 900 X 2,100 mm high metal steel doors @ the rate of ₦30,000 naira each (= ₦90,000)
- Nine (9) numbers of 750 X 2,100 mm high metal steel doors @ the rate of ₦35,000 naira each (= ₦315,000)
Element 5: SUPPLY AND FIX OF ALUMINIUM WINDOWS AND BURGLAR PROOF (₦187,000)
- Two (2) numbers of 1,200 X 600 mm high aluminum windows @ the rate of ₦25,000 each (= ₦50,000)
- Two (2) numbers of 1,200 X 600 mm high burglar proof @ the rate of ₦8,500 each (= ₦17,000)
- Twelve (12) numbers of 600 X 600 mm high aluminum windows @ the rate of ₦7,500 each (= ₦90,000)
- Twelve (12) numbers of 600 X 600 mm high burglar proof @ the rate of ₦2,500 each (= ₦30,000)
Element 6: PLUMBING AND MECHANICAL INSTALLATION (₦285,000)
- Five (5) numbers of low-level-suite water closet @ the rate of ₦15,000 naira each (= ₦75,000)
- Four (4) numbers of 450 X 300 mm pedestal mounted wash hand basin @ the rate of ₦10,000 each (= ₦40,000)
- Four (4) numbers of non-slipped bottom water bath (1800 X600 mm) @ the rate of ₦10,000 naira each (= ₦40,000)
- Five (5) numbers of chrome-plated toilet with holder @ the rate of ₦3,000 each (= ₦15,000)
- Five (5) numbers of glass mirror (600 X 450 mm) at the rate of ₦3,000 each (= ₦15,000)
- Provision sum for piping works (₦100,000)
Element 7: ELECTRICAL INSTALLATION (₦300,000)
- Electrical installation @ the lump sum of ₦300,000
Element 8: WALL FINISHES (₦791,790)
- 350 m2 wall @ the rate of ₦350,000 per m2 (= ₦140,000)
- 120 m of edges @ the rate of ₦50 each (= ₦6,000)
- 180 m2 of toilet wall tiles @ the rate of ₦2,000 per m2 (= ₦360,000)
- 180 m2 of 12 mm wall screeding @ the rate of ₦400 per m2 (= ₦72,000)
- 130 m2 of 15 mm thick wall rendering @ the rate of ₦400 per m2 (= ₦52,000)
- 89 m of edges rendering @ the rate of ₦50 per m (= ₦4,450)
- Undercoat painting of 350 m2 rendered wall @ the rate of ₦250 per m2 (= ₦87,500)
- Undercoat painting of the 120 m edges @ the rate of ₦60 per m (= ₦7,200) but ₦6,000 was used in the calculation
- Texcote paint of 130 m2 rendered wall @ the rate of ₦450 per m2 (= ₦58,500)
- Texcote paint of 89 m rendered edges @ the rate of ₦60 per m (= ₦5,340)
Element 9: FLOOR FINISHES (₦435,700)
- 145 m2 of 42 mm paving @ the rate of ₦600 per m2 (= ₦87,000 naira)
- 145 m2 of ceramic floor tiles (400 X 400 X 8 mm) at the rate of ₦2,100 per m2
- 221 m of 100 mm skirting @ the rate of ₦200 per m (= ₦44,200)
Element 10: CEILING FINISHES (₦432,700)
- 240 m2 of suspended ceiling @ the rate of ₦1,800 per m2 (= ₦432,000)
Element 11: EXTERNAL WORKS (₦282,500)
- Five (5) numbers of 600 X 600 X 450 mm inspection chambers @ the rate of ₦2,500 each (= ₦12,500)
- One (1) number of 1500 X 1500 X 2000 mm soakaway @ the rate of ₦100,000
- One (1) number of 2000 X 2000 X 2200 septic tank @ the rate of ₦150,000
- A provisional sum for piping work (= ₦70,000)
- The contract sum is conflicting, as the addition of the components does not add up to the captioned sum.
- The 5% VAT and the contingency fee were written and added twice to get the contract sum, which is unacceptable and amounts to inflation of contract sum.
- The subtotal amount for element 11 (external work) contradicts the amount carried to the summary. For instance, ₦332,500 is the actual subtotal of the external works, but ₦350,000 was written under element 11 as subtotal and ₦282,500 was carried to the summary to calculate the contract sum. This contradictory figure has faulted the contract sum, as there is a shortage of ₦50,000 under this element.
- The sum for 50 X 50 mm noggins hardwood is ₦86,520 but ₦79,310 was used in the preparation of the bill, leaving a shortage of ₦7,210 under this element.
- There was an error in the rate used to calculate wall rendering in the BOQ under element 8 (wall finishes). The rate of ₦350,000 naira was used, which is unrealistic as the multiplication of this amount with the 350 m2 gives ₦122,500,000, an amount far more than the total contract sum by 14 folds.
- Painting of the 120 m edges is supposed to be ₦7,200 but ₦6,000 was used in the calculation, giving a shortage of ₦1,200.
- The building is well-constructed and the work done on site is commendable, although we noticed some few variations from the BOQ. We found some works at the site which were not captured in the BOQ. Some of them are summarized subsequently.
- Element nos 4 & 5 are a little at variance from the BOQ, e.g.
- Metal steel door with size 900 mm X 2100 mm should be three (3) in number but we found only one (1) at the site.
- Metal steel door with size 750 mm X 2100 mm should be nine (9) in number but we found ten (10) of wooden doors at the site.
- Four (4) nos of metal steel doors with size 1200 mm X 2100 mm were also found at the shops but are not provided for in the BOQ.
- According to the BOQ, the type of windows should be aluminium casement, but we found sliding windows at the site.
- Element no 6 on sanitary appliances also varies from the BOQ as follow:
- WC was five (5) in the BOQ but we found eight (8) at the site.
- Wash hand basin was four (4) in the BOQ but we found Six (6) at the site
- All other items under the sanitary appliances, including 4 nos water bath, 5 nos mirror glass were not found at the site
- Element no 7 also varies with the work done on site, as some items found on site were not captured in the BOQ
- The water source is a borehole, which was not captured in the BOQ.
- The workmanship is reasonable as well as the pricing of items.
- Elements 1, 2, 3, 8, 9, 10, and 11 were not affected and in compliance with the BOQ
- ENetSuD recommends that the government should be more diligent in the preparation of all procurement documents, especially the BOQ. Use of qualified professionals and capacity building will be helpful.
- A thorough assessment of project documents should be done before any approval by the relevant officer.
- ENetSuD also recommends that the project should be self-sustaining with charges of not more than ₦20 for users, which should be used for maintenance in a transparent and accountable manner.
- Domestication of Freedom of Information (FOI) Act that will give citizens access to Technical and Financial Information on how public funds are spent on projects is sacrosanct.
Comrade Moshood Lanre Osho,
Deputy Coordinator (Projects Tracking)