A forensic audit into Ghana’s hosting of the 13th African Games has uncovered what it describes as more than $40 million in avoidable and questionable expenditure, spanning infrastructure projects, financial management gaps, and off-mandate payments linked to football administration.

The audit was commissioned by President John Dramani Mahama to examine the organisation of the Games held between February and March 2024.

It concluded that millions of dollars and cedis were spent through inflated claims, omitted works, irregular variations, and weak financial controls across multiple projects.

At the centre of the findings is an estimated $38.96 million in avoidable costs and GH¢6.33 million in questionable expenditures, pushing the overall financial concern well beyond $40 million.

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One of the most significant concerns was the Borteyman Sports Complex, where auditors identified a net omission and “opportunity cost for scope shrinkage” of $34.43 million from the original $145.09 million contract.

Several key components initially included in the project were either removed or significantly reduced, including a warm-up football pitch, access roads, drainage systems, and electrical infrastructure.

Despite the reduced scope, consultancy supervision fees reportedly increased from 3% to 3.83%.

At the University of Ghana Stadium, auditors flagged $2.81 million in opportunity costs, citing delayed payments, prolongation claims, cost adjustments, and statutory payment issues.

Although the project was reported as 108 percent complete in scope, auditors questioned the justification behind several financial claims and inconsistencies in project documentation.

The University of Ghana Games Village hostels also drew scrutiny, with auditors questioning $1.71 million in scope-related claims, including $1.17 million spent on repainting works that were already covered under the original contract.

Additional expenses for canteen extensions, bedding replacements, and transport infrastructure were also flagged as lacking adequate supporting documentation.

Beyond infrastructure, the audit exposed serious financial control weaknesses within the Local Organising Committee (LOC).

It found that $247,194 in participation fees paid by competing countries could not be traced to bank lodgements, raising concerns over incomplete reconciliation of cash collections and weak oversight systems.

The report also revealed that over 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 such as John Paintsil and Fatau Dauda.

Auditors said these expenditures were unrelated to the mandate of organising the African Games.

Across all reviewed projects and financial records, the Audit Service concluded that weak controls, questionable variations, and off-budget spending patterns contributed to widespread inefficiencies.

FKA/JE

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