A forensic audit commissioned by President John Dramani Mahama into Ghana’s hosting of the 13th African Games has uncovered widespread financial irregularities, inflated contracts, unsupported payments, and breaches of procurement laws involving hundreds of millions of cedis.
The 700-page report, prepared by the Auditor-General and submitted to Parliament, found that the 2023 African Games project was plagued by systemic procurement failures, questionable contract awards, and weak financial controls. Auditors identified irregularities amounting to GH¢580 million, alongside outstanding liabilities exceeding GH¢208 million.
The special audit, referenced AG.SAR/2026/03 and signed by Auditor-General Johnson Akuamoah-Asiedu, was conducted under Section 16 of the Audit Service Act following a request from the Office of the President dated October 22, 2025. It examined all aspects of the Games, including procurement, infrastructure delivery, broadcasting, accommodation, transportation, and post-event asset management.
According to the report, a total of GH¢2.24 billion was mobilised and spent from government releases, sponsorships, and participation fees. However, auditors said several payments lacked supporting documentation or verification of services rendered.
Three former officials — former Sports Minister Mustapha Ussif, former Chief Director William Kartey, and former Local Organising Committee Chairman Dr. Kwaku Ofosu-Asare — were repeatedly cited in recommendations for sanctions and recovery actions.
Among the key findings was an overpayment tied to a sports equipment contract awarded to Delovely Company Ltd. Although the Ministry paid GH¢38.9 million under the deal, equipment worth $206,000 was never delivered, while an additional $408,000 charge lacked specifications or supporting records. Auditors concluded that the contract had been overstated by approximately GH¢4.5 million.
Accommodation contracts also came under scrutiny. JDK Travel and Tours was paid $1.58 million to provide accommodation services despite auditors finding the company lacked the required licensing and operated only as an intermediary. Market checks showed hotel rates charged under the contract were significantly above prevailing prices, resulting in an estimated inflation of GH¢10.1 million.
The same company was further accused of inflating transportation and branding contracts by more than GH¢17 million through excessive pricing and unsupported billing.
In another major finding, auditors revealed that 14 lump-sum service contracts worth GH¢336.6 million — covering accommodation, catering, transport, anti-doping services, and air travel — were paid without adequate records to confirm the actual services delivered.
Essential supporting documents such as passenger manifests, transport logs, meal registers, and testing records were either incomplete or entirely absent.
The audit also uncovered GH¢20.4 million in suspicious cash withdrawals from Local Organising Committee accounts, alongside payments unrelated to the Games, including financial disbursements linked to the Black Stars national football team.
State broadcaster Ghana Broadcasting Corporation was similarly criticised for procurement breaches and weak contract management. Auditors found that a €57,000 training contract was fully paid despite no evidence that any training had actually taken place.
The report further estimated that poor broadcast management caused potential revenue losses of nearly GH¢60 million.
Physical inspections of Games infrastructure also exposed serious construction defects across multiple facilities, including the Aquatic Centre and the University of Ghana Stadium. Auditors estimated that at least $1 million would be needed for corrective works.
The report further flagged the extensive use of single-source procurement, with contracts worth approximately GH¢2.7 billion awarded without documented justification, contrary to procurement regulations.
Auditors warned that Ghana’s failure to properly manage post-Games assets and outstanding obligations under agreements with the African Union Commission could undermine the country’s ability to host or participate in future editions of the African Games.
In its conclusion, the Auditor-General stated that the irregularities reflected “structural deficiencies in institutional control environments” rather than isolated administrative lapses, and urged the government to pursue reforms and recover misapplied funds.
