A forensic audit into Ghana’s hosting of the 2023 African Games has uncovered more than $40 million in questionable and avoidable spending.
The audit, commissioned by President John Dramani Mahama, examined the organisation of the Games held between February and March 2024.
According to the report, an estimated $38.96 million in avoidable costs and GH¢6.33 million in questionable expenditures were identified across infrastructure projects and financial management processes.
One of the major concerns involved the Borteyman Sports Complex, where auditors flagged about $34.43 million in omitted works and reduced project scope from the original $145.09 million contract.
The report said several planned components, including a warm-up football pitch, access roads, drainage systems and electrical infrastructure, were either removed or significantly reduced.
Despite the reduced scope of work, consultancy supervision fees reportedly increased from 3% to 3.83%.
At the University of Ghana Stadium, auditors questioned about $2.81 million in costs linked to delayed payments, prolongation claims and inconsistencies in project documentation.
The University of Ghana Games Village hostels also came under scrutiny, with auditors flagging about $1.71 million in claims, including repainting works already covered under the original contract.
Additional spending on canteen extensions, bedding replacements and transport infrastructure was also said to lack proper supporting documents.
The audit further revealed weaknesses in financial controls within the Local Organising Committee (LOC).
According to the report, $247,194 in participation fees paid by competing countries could not be traced to bank lodgements.
Auditors also disclosed that more than GH¢15 million from LOC accounts was used for Black Stars-related payments, including salaries for head coach Otto Addo and members of the technical team.
The report stated that those payments were unrelated to the organisation of the African Games.
Overall, the Audit Service concluded that weak financial controls, questionable contract variations and off-budget spending contributed to major inefficiencies during the organisation of the Games.
