Accra, Ghana – A comprehensive forensic audit into Ghana’s hosting of the 2023 African Games has uncovered significant financial irregularities, revealing over $40 million in questionable expenses, inflated costs, and omitted project scopes. The report, released recently by the Auditor-General’s office, scrutinizes expenditures on infrastructure projects critical for the continental sporting event, raising concerns about financial mismanagement.
Extensive Scope Reductions and Cost Overruns
The audit meticulously examined facilities including the Borteyman Sports Complex, the University of Ghana Stadium, Games Village hostels, cricket facilities, and access roads. A major finding points to the Borteyman Sports Complex, where auditors identified a net omission and “opportunity cost for scope shrinkage” totaling USD 34.43 million from an initial contract value of USD 145.09 million.
Several substantial components were either entirely removed or significantly altered from the original project plans. These omissions include a warm-up football field valued at USD 3.213 million and a multipurpose hall conversion into lecture halls at USD 3.06 million. Additionally, significant road infrastructure, such as a single-lane access road (USD 11.22 million) and a double-lane access road (USD 11.22 million), were omitted. Other missing elements include drainage works (USD 3.366 million) and an electrical substation (USD 850,000).
Despite these scope reductions, the audit noted an increase in consultant supervision fees from 3 percent to 3.83 percent following the rescoping exercise, adding to the financial concerns.
Questionable Claims at University Facilities
At the University of Ghana Stadium, the audit flagged claims amounting to USD 2.814 million as opportunity costs attributed to variations and delays. These include USD 388,856.78 in interest on late payments and USD 1.136 million in prolongation costs due to a 10-month project extension.
The refurbishment of the University of Ghana hostels, which served as the Games Village, also drew sharp criticism. Auditors identified an “opportunity cost for scope shrinkage” of USD 1.717 million. A particularly contentious claim involved USD 1.176 million for repainting, which auditors questioned as painting was already a contracted lump sum item and expressed skepticism about the rapid deterioration requiring such extensive repainting.
Discrepancies in Road Construction and Cricket Facilities
The construction of the access road to the Achimota Cricket Oval revealed potential savings of GH¢4.376 million had standard Department of Urban Roads rates been applied. The report highlighted significant differences between audited rates and contractor charges by Mawums Limited for works such as excavation, imported fill material, road surfacing, pavement works, and drainage.
Auditors also questioned the existence of claimed swampy conditions and noted that some drainage works were not observable during inspections. For the Achimota Cricket Pavilions, potential savings of GH¢346,793.21 were estimated by comparing rates with benchmarks from Architectural and Engineering Services Limited (AESL).
Overall Financial Impact
The audit report detailed numerous instances of what it termed “opportunity costs,” irregular variations, and inconsistencies in Bills of Quantities (BoQs). Auditors also noted that testing costs were often bundled with consultancy fees without providing supporting documentation for verification.
Collectively, the Audit Service estimated avoidable costs exceeding USD 38.96 million and GH¢6.33 million across the reviewed African Games infrastructure projects. These findings underscore a need for greater transparency and accountability in public project management and procurement processes.
Implications and Future Watch
The revelations from this forensic audit are expected to trigger further investigations and potentially lead to significant reforms in Ghana’s public financial management, particularly concerning large-scale event hosting. Stakeholders will be watching closely to see how these findings translate into accountability measures and changes in procurement and oversight mechanisms for future national projects. The report’s detailed breakdown of discrepancies provides a critical roadmap for enhancing financial discipline and ensuring public funds are used efficiently and effectively.
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