A forensic audit into Ghana’s organisation of the 2023 African Games has revealed that the country incurred more than $40 million in avoidable costs across several infrastructure projects linked to the competition.
The audit, commissioned by President John Dramani Mahama last year, examined expenditures associated with the Games, which were held between late February and mid-March 2024.
The report identified millions of dollars and cedis in questionable claims, inflated rates, omitted works, irregular contract variations, and avoidable expenditures across multiple projects.
Auditors highlighted significant inconsistencies in Bills of Quantities (BoQs) involving the Borteyman Sports Complex, the University of Ghana Stadium, Games Village hostels, cricket facilities, and access road projects.
Borteyman Sports Complex Raises Biggest Concerns
According to the report, the largest red flag emerged from the Borteyman Sports Complex project, where auditors estimated a net omission and “opportunity cost for scope shrinkage” amounting to $34.43 million from the original contract value of $145.09 million.
The Audit Service stated that several major project components initially included in the contract were either omitted entirely or substantially reduced. These included:
- Warm-up football field — $3.213 million omitted
- Conversion of multipurpose hall 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
Despite the reductions in project scope, auditors noted that consultant supervision fees increased from 3 per cent to 3.83 per cent following the rescoping exercise.
University of Ghana Stadium Claims Questioned
At the University of Ghana Stadium project, auditors flagged claims totalling $2.814 million, describing them as opportunity costs linked to delays and contract variations.
The report cited:
- $388,856.78 in interest on delayed payments
- $1.136 million in prolongation costs resulting from a 10-month extension
- $769,490.72 in cost adjustment claims
- $519,899.88 in outstanding statutory payments
- $62,745.25 variation for extension of the warm-up track
Although auditors acknowledged that the project achieved 108 per cent of its intended scope, they questioned the financial implications of the additional claims and highlighted discrepancies between consultant records and Interim Payment Certificates (IPCs).
Games Village Refurbishment Criticised
The refurbishment of University of Ghana hostels used as the Games Village also came under heavy criticism.
Auditors estimated an “opportunity cost for scope shrinkage” of $1.717 million on the project.
One of the most disputed claims involved $1.176 million for repainting works. According to the Audit Service, the justification for the repainting expenditure was questionable because painting had already been included as a lump-sum item in the original contract.
Auditors further expressed doubt that the facilities could have deteriorated significantly within a few months to justify repainting at such cost.
Additional disputed claims included:
- $555,668.01 for extension of time with cost
- $219,167.59 for additional canteen works
- $888,642.96 for bedsheets, pillows, pedestrian access routes, transportation bay covering, and mattress replacements
The report stated that auditors “did not observe details” necessary to assess the reasonableness of some of the additional expenditures.
Road and Cricket Projects Also Flagged
The construction of the access road to the Achimota Cricket Oval also attracted scrutiny, with auditors estimating potential savings of GH¢4.376 million if standard Department of Urban Roads rates had been applied.
The report identified major disparities between audited rates and contractor charges submitted 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 also questioned claims regarding swampy site conditions and noted that some drainage works were “not observed” during inspections.
For the Achimota Cricket Pavilions project, the Audit Service estimated possible savings of GH¢346,793.21 after comparing contractor rates with benchmarks provided by Architectural and Engineering Services Limited (AESL).
The report criticised the project’s BoQ structure as “quite unconventional,” citing significant variations in rates for similar works across building units.
Auditors further noted that several arithmetic errors complicated project assessment and valuation, creating what they described as “a false sense that saving was minimal.”
In addition, the audit observed that testing costs had been lumped together with consultancy fees on multiple projects without supporting test data or verification documents being made available.
Overall, the Audit Service estimated avoidable costs exceeding $38.96 million and GH¢6.33 million across infrastructure projects reviewed under Ghana’s African Games preparations.
