A forensic audit into Ghana’s hosting of the 13th African Games has uncovered significant discrepancies in the handling of participation and accommodation fees paid by competing countries, revealing that a total of $247,194.46 in cash could not be traced to official bank lodgements.

The report, commissioned by President John Dramani Mahama in November 2025, found weaknesses in cash management systems at the Local Organising Committee (LOC), raising concerns about how public monies were received, recorded, and deposited during the Games.

According to the audit, participating countries collectively paid $2,034,976.46 in daily participation and accommodation fees, as required under Article 10 of the African Games General Regulations.

These payments were collected in cash and bank transfers at the Games Village.

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However, auditors noted that only $1,787,782.00 was reflected in bank deposits under the LOC’s USD account, leaving an unreconciled difference of $247,194.46.

The report states that this amount represents cash received from participating countries but not traced to any official bank lodgement, suggesting either delayed deposits, poor record keeping, or possible diversion of funds.

The audit also flagged major weaknesses in financial controls, including failure to maintain proper cashbooks, lack of daily reconciliation of cash received versus bank deposits, and insufficient documentation such as receipts and deposit slips.

Investigators further noted that management failed to provide a complete reconciliation of participation fees, despite the large volumes of cash handled during the Games period.

Under the Public Financial Management Act, 2016 (Act 921), all public funds collected are required to be properly recorded and promptly deposited into approved accounts without deduction. The audit concluded that these rules were not fully followed.

The breakdown of country payments showed contributions from over 25 African nations, including Algeria, Senegal, DR Congo, Cameroon, Ethiopia, and Ghana’s own administrative collections from the Games Village.

Bank records showed multiple cash deposits made under different names, including repeated lodgements linked to individuals such as Osman Ali and Kwasi Yorke, but auditors still identified gaps between total cash received and total banked amounts.

The report warns that the discrepancies point to “weak cash receipting and recording controls” and an “absence of effective supervisory oversight,” increasing the risk of misappropriation or temporary diversion of funds.

The findings form part of a wider forensic investigation into Ghana’s organisation of the African Games, which has already highlighted irregular expenditures, questionable payments, and millions of dollars in avoidable costs across various projects linked to the event.

FKA/JE

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