African Games Forensic Audit Exposes Staggering $40 Million in Financial Irregularities

African Games forensic audit exposes staggering $40 million in financial irregularities at Borteyman Sports Complex and beyond

A comprehensive forensic audit of Ghana’s organization of the 2023 African Games has uncovered more than $40 million in avoidable costs and financial irregularities, raising serious questions about the management of public funds used to host the continental sporting event.

The audit, commissioned by President John Dramani Mahama last year and reviewed by Joy Sports, details the country’s expenditures for the competition that began in late February 2024 and concluded in mid-March the same year. The findings paint a troubling picture of inflated rates, questionable claims, omitted works, and avoidable costs spanning multiple infrastructure projects.

African Games Forensic Audit Reveals Borteyman Sports Complex as Biggest Red Flag

The most alarming findings from the African Games forensic audit emerged from the Borteyman Sports Complex project, where auditors estimated a net omission and “opportunity cost for scope shrinkage” of $34.43 million from the original contract value of $145.09 million.

The Audit Service documented that several major components originally captured in the contract were either omitted entirely or significantly rescoped during the project’s execution. The list of omitted or reduced works reads like a catalogue of essential infrastructure:

• 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
• Equipment installations including CCTV, irrigation and security systems — reduced by $1.6 million

Perhaps most tellingly, despite the dramatic reduction in project scope, consultant supervision fees actually increased from 3 percent to 3.83 percent after the rescoping exercise. This paradox — less work but higher supervision costs — stands out as one of the audit’s most concerning revelations.

African Games Forensic Audit Flags University of Ghana Stadium Claims

The African Games forensic audit also scrutinized the University of Ghana Stadium project, flagging claims amounting to $2.814 million as opportunity costs arising from variations and delays. The breakdown of these claims reveals a pattern of financial complications:

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

While the project reportedly achieved 108 percent of its scope, auditors questioned the financial impact of these claims and noted discrepancies between consultant records and Interim Payment Certificates (IPCs). These discrepancies suggest potential weaknesses in the financial oversight mechanisms that governed the project.

Games Village Hostel Refurbishment Under African Games Forensic Audit Scrutiny

The refurbishment of the University of Ghana hostels, which served as the Games Village during the competition, attracted severe criticism from auditors. The African Games forensic audit identified an “opportunity cost for scope shrinkage” of $1.717 million for this project alone.

One of the most contentious claims involved $1.176 million for repainting works. The Audit Service declared that the “computation of justification for this claim is questionable” because painting had already been captured as a lump sum item in the original contract. Auditors further expressed skepticism that the entire hostel facilities could have deteriorated within only a few months to justify repainting at such extraordinary cost.

Additional questionable claims flagged in the Games Village refurbishment included:

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

The Audit Service stated it “did not observe details” to assess the reasonableness of some of those additional expenses, a finding that raises further concerns about documentation and accountability.

African Games Forensic Audit Highlights Rate Disparities at Cricket Facilities

The construction of the access road to the Achimota Cricket Oval also came under heavy scrutiny in the African Games forensic audit. Auditors estimated potential savings of GH₵4.376 million had standard Department of Urban Roads (DUR) rates 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 material
• GH₵1.094 million difference in road surfacing
• GH₵791,340.20 difference in road pavement works
• GH₵252,189.80 difference in drainage works

Auditors questioned whether swampy conditions claimed around the road project actually existed and noted that some drainage works were “not observed” during inspection. This raises the possibility that costs were claimed for work that may not have been carried out.

For the Achimota Cricket Pavilions project, the Audit Service estimated potential savings of GH₵346,793.21 after comparing rates with Architectural and Engineering Services Limited (AESL) benchmarks. The report criticized the project’s Bills of Quantities structure, describing it as “quite unconventional” with considerable variations in rates for similar works across building units. Auditors added that “several arithmetic errors made assessment and valuation a challenge,” creating “a false sense that saving was minimal.”

What the African Games Forensic Audit Means for Ghana’s Accountability

Overall, the Audit Service estimated avoidable costs of more than $38.96 million and GH₵6.33 million across reviewed African Games infrastructure projects. These figures represent an enormous burden on the Ghanaian taxpayer and raise fundamental questions about procurement oversight, project management, and financial accountability in major national events.

The African Games forensic audit also noted that testing costs were lumped together with consultancy fees on multiple projects, yet no supporting test results or data were made available for verification. This practice made it impossible for auditors to confirm whether critical quality tests were actually conducted on the infrastructure built for the Games.

The findings are likely to intensify public debate about the governance of major sporting events in Ghana and the broader need for robust financial controls in public infrastructure projects. With avoidable costs exceeding $40 million, the audit underscores the urgent need for stronger institutional oversight mechanisms to protect public resources.

Source: Joy Sports