A forensic audit commissioned by President John Dramani Mahama into Ghana’s hosting of the 2023 African Games has uncovered widespread financial irregularities, inflated contracts, unsupported expenditure and procurement breaches amounting to GH¢580 million.The 700-page report referenced AG.SAR/2026/03 and signed by Auditor-General Johnson Akuamoah-Asiedu, examined the operational, financial and technical management of the Games, including procurement, infrastructure delivery, broadcasting and post-Games asset management.The audit was conducted under Section 16 of the Audit Service Act, 2000 (Act 584), following a request from the Office of the President dated 22 October 2025.READ ALSO: African Games 2023: Former Sports Minister and LOC Chairman ordered by Auditor-General to refund GHC 579mAccording to the report, Ghana received and spent a total of GH¢2.245 billion on the Games through government releases, sponsorships and participation fees. Despite this, auditors identified outstanding liabilities of GH¢208.6 million, comprising GH¢155.1 million, US$4.1 million and €288,775.The report repeatedly recommends recovery actions and sanctions against former Youth and Sports Minister Mustapha Ussif, former Chief Director William Kartey and former Local Organising Committee Chairman Dr Kwaku Ofosu-Asare.Overpriced contracts and unsupported paymentsAmong the findings, the audit revealed that the Ministry of Sports paid GH¢38.9 million to Delovely Company Limited under a sports equipment contract valued at US$3.24 million, despite equipment worth US$206,000 for table tennis, badminton and handball never being supplied.Auditors also questioned an additional lump-sum item of US$408,000 labelled simply as “Sports Equipment”, which lacked specifications and supporting documentation.The report concluded that the revised payable contract value should have been US$2.62 million, resulting in an overpayment of US$374,000, approximately GH¢4.5 million.Anti-doping tests procured from Omni Speciality Product Limited at a cost of €739,000 were also found to be overpriced. Benchmarking against rates charged by World Anti-Doping Agency-accredited laboratories showed that unit prices significantly exceeded market rates, resulting in an estimated overcharge of €572,000, approximately GH¢8 million.Accommodation services for Games officials were contracted through JDK Travel and Tours at US$150 per room per night for 500 rooms over 21 days, amounting to US$1.58 million.However, market verification showed official hotel rates ranged between US$50 and US$70 per room, placing the justifiable total at approximately US$735,000. Auditors therefore identified an inflated component of US$840,000, approximately GH¢10.1 million.JDK Travel contracts questionedThe audit described the engagement of JDK Travel and Tours as particularly problematic, noting that the company was registered as a travel and tour entity and had no accommodation licence.The report further stated that two hotels listed by the company could not be independently verified.JDK was also paid GH¢45.7 million under two vehicle transportation contracts. Benchmark comparisons with market rental rates identified overpricing amounting to GH¢13.1 million, while a further GH¢2.2 million was flagged as inflated following audit recomputation of actual quantities and usage frequencies.Additionally, the company received GH¢3.16 million for branding and de-branding Games vehicles. Auditors concluded that comparable services should have cost about GH¢1.16 million, resulting in overpricing of GH¢2 million.GH¢336 million spent without verificationThe report identified systemic weaknesses in the management of 14 major service contracts covering anti-doping tests, accommodation, catering, air tickets and transportation, valued at GH¢336.6 million.According to auditors, these contracts were awarded as fixed lump sums despite involving variable services. Contract files lacked rooming lists, meal registers, passenger manifests, transport logs and test documentation linking payments to actual services delivered.As a result, auditors concluded that GH¢336.6 million was committed and paid without verifiable evidence of services consumed.Catering contract raises concernsThe audit also scrutinised a catering contract awarded to L&M, which included non-feeding cost components totalling US$2.83 million.The amount covered transport and logistics, utilities, infrastructure, equipment, staffing, and project management costs.Auditors said these charges were embedded in the catering contract without supporting schedules, cost build-ups or independent verification, while some of the services overlapped with contracts awarded to other providers.Related-party exposure and cash withdrawalsAuditors further identified what they described as “Common Beneficial Owner and Related-Party Exposure” amounting to GH¢150.6 million.Several companies awarded contracts for the Games were found to share common ownership or beneficial control, raising concerns over undisclosed conflicts of interest and anti-competitive procurement practices.The report also flagged irregular cash withdrawals amounting to GH¢20.4 million from Local Organising Committee accounts.According to the audit, payments were made in cash to third parties in violation of mandatory electronic transfer requirements, while several transactions bypassed the Ghana Integrated Financial Management Information System (GIFMIS).Auditors additionally found that GH¢15.1 million from LOC accounts was used for activities unrelated to the Games, including advance salary payments and other disbursements to Black Stars officials and technical staff.GBC losses and undelivered trainingThe Ghana Broadcasting Corporation (GBC) was also cited in the report over procurement irregularities involving contracts worth about GH¢3.56 million executed without formal agreements.A separate payment of €57,000, approximately GH¢684,000, was made to The Production Room under a training contract.However, auditors said there was no evidence that any training was conducted, noting the absence of schedules, attendance records, training materials or certification documents.The report also estimated that GBC lost approximately US$4.96 million, equivalent to GH¢59.5 million, in potential broadcast revenue due to poor management and marketing of the Games.Infrastructure defects and procurement breachesPhysical inspections of major Games facilities uncovered widespread construction defects, including slab cracking, drainage failures, corrosion, inadequate waterproofing and incomplete works at venues such as the Aquatic Centre, Legon Stadium and Achimota Pavilion.Auditors estimated that rectification works would cost at least US$1 million, approximately GH¢12 million.At the Borteyman Sports Complex, engineering analysis of the “May Action Plan” variation order showed omitted works valued at US$49.3 million against additions of only US$14.9 million, resulting in a net loss of US$34.4 million.At the University of Ghana Stadium, auditors identified avoidable and irregular claims totalling US$2.8 million linked to contract variations.The report also highlighted what it described as the near-total absence of competitive procurement.According to auditors, single-source contracts worth approximately GH¢2.7 billion were awarded without documented justification, contrary to procurement regulations.Legacy concerns and recommendationsBeyond the financial findings, the audit expressed concern over the deteriorating condition of Games facilities and poor post-Games asset management.The Legacy Sub-Committee, established to transform the facilities into a University of Sport for Development, was found to have become ineffective and was later dissolved without achieving its mandate.The report warned that Ghana’s failure to fulfil outstanding obligations under the Host Agreement with the African Union Commission could affect the country’s eligibility to host or participate in future African Games.In its conclusion, the Auditor-General stated: “The magnitude, recurrence, and cross-cutting nature of the irregularities indicate that these were not isolated lapses but structural deficiencies in institutional control environments.”The report recommended thatthe government treat the findings as a catalyst for broader structural reforms within public financial management and procurement systems.