Ghana’s African Games hit by $40m audit bombshell over inflated costs and missing works

By Maxwell Kumoye 

 

 

 

A forensic audit into Ghana’s hosting of the 2023 African Games has uncovered more than $40 million in avoidable expenditure, casting a shadow over one of the continent’s biggest multi-sport events.

The audit, commissioned by President John Dramani Mahama and sighted by Joy Sports, detailed widespread irregularities, inflated claims and questionable variations tied to infrastructure projects for the Games, which were staged from February to March 2024.

According to the report, the biggest concerns centred around the Borteyman Sports Complex, where auditors estimated an “opportunity cost for scope shrinkage” of $34.43 million from the project’s original contract value of $145.09 million.

The Audit Service revealed that several key components initially captured in the contract were either omitted completely or drastically reduced despite the huge financial outlay. 

Among the omitted works were a warm-up football field valued at $3.213 million, lecture hall conversions worth $3.06 million, and both single and double-lane access roads, each estimated at $11.22 million.

Drainage systems, electrical substations, sidewalks, playgrounds, CCTV installations and irrigation systems were also either scaled down or removed from the final scope.

In spite of the reduced scope of work, consultant supervision fees reportedly increased from three percent to 3.83 percent after the rescoping exercise, a development auditors flagged as questionable.

The report also scrutinised the redevelopment of the University of Ghana Stadium, where claims amounting to $2.814 million were classified as avoidable costs arising from delays and contract variations.

Auditors highlighted over $388,000 in interest on delayed payments, $1.136 million in prolongation costs due to a 10-month extension, and nearly $770,000 linked to cost adjustments.

Although the stadium project reportedly achieved 108 percent of its intended scope, the audit pointed to discrepancies between consultant records and Interim Payment Certificates.

The Games Village project, centred on the refurbishment of University of Ghana hostels, also came under severe criticism.

Auditors estimated an additional $1.717 million in avoidable expenses, with one of the most contentious claims being $1.176 million for repainting works already covered under the original contract.

The Audit Service questioned how the hostel facilities could have deteriorated within a few months to justify repainting at such enormous cost.

Additional expenses for canteen works, bedding materials, transportation bay coverings and extension of project timelines were also flagged, with auditors stating there was insufficient documentation to verify the reasonableness of several claims.

Elsewhere, the construction of the access road to the Achimota Cricket Oval drew intense scrutiny after auditors estimated potential savings of GH¢4.376 million if standard Department of Urban Roads rates had been used.

Major disparities were discovered in excavation, road surfacing, pavement and drainage costs charged by contractors, while auditors also questioned whether the swampy site conditions cited to justify some costs actually existed.

The Achimota Cricket Pavilions project was similarly criticised for unconventional Bills of Quantities structures and arithmetic inconsistencies that auditors said made proper valuation difficult.

Overall, the Audit Service estimated avoidable costs exceeding $38.96 million and GH¢6.33 million across the African Games infrastructure projects reviewed, raising fresh concerns over transparency and financial accountability in the organisation of the continental sporting event.

Source: Joy Sports