Mahama’s African Games forensic audit reveals over $40m in financial irregularities

A forensic audit into Ghana’s organisation of the African Games 2023 has revealed that the country incurred more than $40 million in avoidable and questionable costs linked to infrastructure and project execution.

The audit, commissioned by President John Dramani Mahama last year and sighted by Joy Sports, examined expenditures related to the continental sporting event, which took place between late February and mid-March 2024.

According to the report, investigators uncovered millions of dollars and cedis in inflated claims, omitted works, irregular contract variations, and avoidable expenses across several projects tied to the Games.

The comprehensive review covered facilities constructed and refurbished for the tournament, including the Borteyman Sports Complex, the University of Ghana Stadium, Games Village hostels, cricket facilities, and major access roads.

The audit identified the most significant financial concerns at the Borteyman Sports Complex project, where auditors estimated a net omission and “opportunity cost for scope shrinkage” of approximately $34.43 million from the original contract value of $145.09 million.

According to the Audit Service, several major components captured in the original contract were either omitted entirely or significantly reduced during implementation.

The omitted or reduced works included:

• Warm-up football field — $3.213 million omitted
• Multipurpose hall conversion into lecture halls — $3.06 million omitted
• Single-lane access road — $11.22 million omitted
• Double-lane access road — $11.22 million omitted
• Drainage works — $3.366 million omitted
• Electrical substation — $850,000 omitted
• Concrete sidewalks and children’s playground — reduced by $2.014 million
• CCTV, irrigation, and security installations — reduced by $1.6 million

Despite the reduction in project scope, auditors noted that consultant supervision fees increased from 3 percent to 3.83 percent after the rescoping exercise.

At the University of Ghana Stadium project, auditors flagged claims amounting to $2.814 million as potential opportunity costs arising from delays, extensions, and contract variations.

The report cited:

• $388,856.78 in interest on delayed payments
• $1.136 million in prolongation costs due to a 10-month extension
• $769,490.72 for cost adjustment changes
• $519,899.88 in outstanding statutory payments
• $62,745.25 variation for extension of the warm-up track

Although the project reportedly achieved 108 percent of its scope, auditors raised concerns over discrepancies between consultant records and Interim Payment Certificates (IPCs), questioning the financial legitimacy of some claims.

The refurbishment of University of Ghana hostels used as the Games Village also attracted severe criticism from auditors.

The Audit Service estimated an “opportunity cost for scope shrinkage” of $1.717 million on the hostel rehabilitation works.

One of the major concerns centred on a $1.176 million repainting claim, which auditors described as questionable because painting had already been included as a lump-sum item in the original contract.

Auditors also doubted claims that the facilities had deteriorated significantly within a short period to justify repainting at such a high cost.

Additional questionable expenses included:

• $555,668.01 for extension of time with cost
• $219,167.59 for additional canteen works
• $888,642.96 for bedsheets, pillows, pedestrian access, transport bay covering, and mattress replacements

The Audit Service said it “did not observe details” sufficient to determine the reasonableness of some of the expenditures.

The construction of the access road to the Achimota Cricket Oval also came under scrutiny, with auditors estimating possible savings of GH¢4.376 million if standard Department of Urban Roads rates had been applied.

The report highlighted major disparities between audited rates and contractor charges by Mawums Limited, including:

• GH¢966,537.16 difference in excavation works
• GH¢755,824.37 difference for imported fill materials
• GH¢1.094 million difference in road surfacing
• GH¢791,340.20 difference in pavement works
• GH¢252,189.80 difference in drainage works

Auditors questioned claims about swampy site conditions and noted that some drainage works could not be physically verified during inspections.

For the Achimota Cricket Pavilions project, the Audit Service estimated possible savings of GH¢346,793.21 after benchmarking rates against those of Architectural and Engineering Services Limited.

The report further criticised the project’s Bills of Quantities structure, describing it as “quite unconventional” with inconsistent pricing for similar works across different units.

Auditors also identified arithmetic errors and inadequate documentation, warning that such inconsistencies created “a false sense that saving was minimal.”

In addition, the report noted that testing costs were lumped together with consultancy fees on several projects without supporting laboratory results or technical data for verification.

Overall, the Audit Service estimated avoidable costs of more than $38.96 million and GH¢6.33 million across reviewed African Games infrastructure projects.

The findings are expected to intensify public debate over procurement practices, project management, accountability, and value for money in the execution of major state-funded infrastructure projects in Ghana.