The audit report said that the CDA was granted a one-time exemption by the Cabinet Division to bypass the PPRA rules on the recommendation of the regulatory authority's board. It stated that a Memorandum of Understanding (MoU) between CDA, the Naya Pakistan Housing and Development Authority (NPHDA), and the FWO for the execution of the housing project on an Escalation Payment Certificate (EPC) basis was signed on August 4, 2021. Audit report says PC-1 based on lump sum rates instead of detailed quantities The Special Project Directorate of the CDA awarded the work on the EPC basis with an agreed amount of Rs13.4bn. The completion period was two years, it said, adding that CDA issued a revised acceptance letter and increased the EPC from 13.4bn to 14.7bn. The audit observed that the PC-1 of the project was "approved for an amount of Rs15.3bn by the CDA and the Development Working Party (DWP) wherein it was provided that the project would be executed" through the FWO.