Forensic Audit of Construction Project Documentation in Federal Government Institutions in Abuja

Construction project fraud in federal government institutions involves the manipulation of procurement documents, certificates of completion, and payment schedules to divert public funds, creating a forensic document examination and financial audit challenge of significant public interest. This study applies forensic audit methodology to construction project documentation in ten federal government institutions in Abuja between 2020 and 2024. A professional forensic audit design was employed, reviewing 400 project documentation files including contracts, valuation certificates, interim payment requests, and completion certificates, applying document examination techniques, financial transaction tracing, and physical site verification to assess document integrity and payment accuracy. The study identifies fraud typologies, quantifies financial irregularities, and assesses the effectiveness of existing document authentication controls. Findings reveal fraudulent or significantly altered documentation in thirty-eight percent of reviewed project files, with inflated bill of quantities and fabricated completion certificates constituting the most prevalent fraud types. Physical site verification found fifteen projects where payment had been made for works either not commenced or significantly below the certified completion stage. Financial irregularities identified totalled an estimated value representing a major percentage of project budgets reviewed. Recommendations include mandatory independent forensic document examination for all federal capital projects above a threshold value, digital contract management platforms with tamper-evident audit trails, and enhanced EFCC monitoring of construction procurement in federal institutions. Keywords: forensic audit, construction fraud, federal institutions, Abuja, document examination.