Recall in November, the National Assembly approved an additional N15 billion to construct the building, bringing the total cost of the project to N21 billion.
The government faced backlash over the construction because of the economic situation in the country.
Explaining the high cost of the project at the commissioning on Friday, the FCT Minister, Nyesom Wike, said it was awarded at an initial cost of N7 billion in 2010.
He said the building was constructed to a level and later abandoned.
In his speech, Tinubu, who was represented by the Vice President, Kashim Shettima, said the completion of the project is part of his administration’s commitment to complete all inherited projects.
As he commissioned the state-of-the-art edifice as the official residence of the vice president, the President said the government was fulfilling a longstanding commitment and reaffirming their unwavering dedication to accountability, transparency and efficient utilisation of resources for the betterment of the nation.