A comprehensive audit by the Audit Service into the Accra 2023 African Games has uncovered financial irregularities amounting to GH₵580,042,347.40, exposing what the Auditor-General describes as widespread procurement breaches, inflated contracts, unjustified payments, defective infrastructure works, and weak financial controls surrounding the continental sporting event.
The 700-page report, submitted to Parliament on February 26, 2026, examined how public funds allocated for the 13th African Games were managed and spent. The Games, hosted by Ghana for the first time, were financed through a US$170 million loan approved by Parliament alongside major infrastructure contracts worth over US$145 million.
According to the report, a total of GH₵2.245 billion was spent on the Games, yet liabilities of more than GH₵208 million remained outstanding at the time of the audit.
Former Sports Minister Mustapha Ussif, former Chief Director William Kartey, and former Local Organising Committee (LOC) Chairman Dr Kwaku Ofosu-Asare were repeatedly cited in the report for possible sanctions and recovery actions under Section 92 of the Public Procurement Act.
One of the most significant findings involved a catering contract awarded to L&M. Auditors said the contract included non-feeding expenses worth US$2.8 million, equivalent to GH₵33.9 million, covering logistics, utilities, staffing, and administration costs that lacked supporting documentation and overlapped with services already assigned to other providers.
The report also flagged irregularities in anti-doping services, where Omni Speciality Product Limited allegedly charged prices far above international benchmarks. Auditors estimated the overpricing at EUR 572,040, equivalent to GH₵8 million.
Accommodation arrangements for officials and participants also came under scrutiny. JDK Travel & Tours reportedly charged US$150 per room per night for 500 rooms over a 21-day period. However, market comparisons showed official hotel rates ranged between US$50 and US$70 per room, leading auditors to identify an inflated amount of approximately GH₵10 million.
Further concerns emerged over sports equipment procurement. Auditors found that several items for hockey, boxing, arm wrestling, and triathlon events were significantly overpriced compared to market rates. In another case, equipment worth more than US$206,000 for table tennis, badminton, and handball was reportedly never delivered despite payments being made.
Vehicle rental contracts also attracted criticism. The audit stated that transportation contracts awarded to JDK Travel & Tours were inflated by more than GH₵13 million. A separate invoice review uncovered additional overbilling exceeding GH₵2.2 million.
The report further revealed that three companies — JDK Travel & Tours, Delovely Co. Ltd, and Jorninas Co. Ltd — shared the same beneficial owner, Mr John Kwadwo Debrah, yet collectively received contracts worth over GH₵150 million without adequate conflict-of-interest disclosures or competitive market testing.
Major infrastructure projects linked to the Games also recorded substantial irregularities. At the Borteyman Sports Complex, auditors said a variation order known as the “May Action Plan” reduced the project scope by 23.8 percent, eliminating major components including access roads, drainage systems, playgrounds, and security installations. The estimated value of omitted works exceeded US$34 million.
At the University of Ghana Stadium, auditors identified irregular claims totalling US$2.8 million, including interest charges and prolongation costs linked to project delays. The Legon Sports Village project also recorded unjustified claims worth US$1.7 million, including repainting works auditors described as unreasonable.
Physical inspections across several Games facilities uncovered construction defects such as slab cracks, poor waterproofing, drainage failures, corrosion, and inadequate quality assurance measures. The estimated cost of repairs was put at GH₵12 million.
The Ghana Broadcasting Corporation (GBC) was also criticised after spending US$3.6 million on broadcasting operations while generating only US$45,000 in revenue. Auditors found several third-party contracts lacked signed agreements and proper procurement approvals.
Additional findings included GH₵15 million in unrelated payments made from LOC accounts and over GH₵20 million in cash withdrawals that bypassed the government’s GIFMIS financial control system.
The report further disclosed that 55 contracts worth approximately GH₵2.7 billion were single-sourced without adequate justification, supplier qualification records, or price benchmarking documentation.
Beyond the financial issues, the Auditor-General warned that the long-term legacy of the Games remains uncertain. Plans to transform the infrastructure into a sports development hub reportedly stalled after the dissolution of the Legacy Sub-Committee before the Games concluded.
The Auditor-General has recommended recovery of identified funds and sanctions against implicated officials, while raising concerns over Ghana’s future obligations under the African Games hosting agreement.
