A damning audit into the financial administration of the 13th African Games has uncovered widespread procurement breaches, inflated contract sums, weak supervision systems and financial irregularities amounting to more than GH¢583 million, exposing what the Auditor-General describes as deep structural failures in public financial management.
The findings, contained in a special audit report commissioned following directives by President John Dramani Mahama, paint a troubling picture of systemic governance breakdowns surrounding the planning, execution and administration of the continental sporting event hosted by Ghana.
The report, signed by the Auditor-General, Johnson Akuamoah-Asiedu, concluded that the total quantified financial exposure arising from irregularities stood at GH¢583,008,680.92.
Beyond the direct financial exposure, the audit further identified procurement and administrative irregularities involving commitments exceeding GH¢2.7 billion, much of which was linked to controversial single-source contracting arrangements.
According to the extracts of the report sighted by The Chronicle, the audit uncovered what it described as “pervasive financial, procurement, contract management, governance and supervision failures” across virtually all stages of the African Games project implementation.
The report cited recurring patterns of overpricing, unjustified cost escalations, inflated benchmarking practices, unsupported lump-sum pricing structures and payments made outside the mandatory Government Integrated Financial Management Information System (GIFMIS).
Auditors also found that several contract sums were approved without itemised schedules, price reasonableness assessments, competitive procurement processes or proper reconciliation of quantities delivered.
“In some instances, payments were effected for undelivered goods, unrelated activities, or without supporting documentation,” the report stated.
Infrastructure Defects Exposed
At the infrastructure level, the audit revealed significant construction defects, poor workmanship, weak supervision and the use of non-conforming materials in some projects linked to the Games.
The report further highlighted irregular variation settlements and major project rescoping exercises which, according to auditors, consumed substantial public resources without corresponding value for money.
Particular attention was drawn to the controversial “May Action Plan” variation associated with the Borteyman Sports Complex project.
According to the audit, the variation alone resulted in a 23.8 percent erosion in contract value, while additional claims, extensions and revised scopes across several projects significantly increased Ghana’s fiscal exposure.
The findings suggest that oversight failures extended beyond financial administration into technical supervision and contract execution.
“Structural Deficiencies” In State Systems
The Auditor-General’s report warned that the irregularities were not isolated incidents, but reflected entrenched institutional weaknesses within Ghana’s public sector control systems.
“Collectively, the audit demonstrates wasteful expenditure stemming from systemic breakdowns in governance, internal controls, procurement compliance, contract administration, financial stewardship, and supervision oversight,” the report noted.
It added that the “magnitude, recurrence and cross-cutting nature” of the breaches pointed to structural deficiencies in institutional control environments rather than mere administrative lapses.
The report concluded that the cumulative effect of the irregularities had resulted in substantial erosion of value-for-money, weakened accountability systems and significant fiscal exposure to the State.
Calls For Structural Reform
In its general recommendations, the audit urged government to treat the findings as a trigger for broad institutional reforms within public procurement and financial management systems.
The Auditor-General recommended that recovery processes for irregular expenditures should proceed alongside measures aimed at strengthening procurement integrity, enforcing fiscal discipline and safeguarding public funds in future national projects.
“Given the magnitude of the quantified exposure and the breadth of systemic deficiencies identified, this audit recommends that Government treat these findings as a catalyst for structural reform,” the report stated.
The findings are expected to intensify public debate over accountability, public procurement compliance and financial stewardship in the execution of major state-funded projects.
The 13th African Games, which Ghana hosted amid significant public expenditure on sports infrastructure and logistics, had initially been promoted as an opportunity to boost sports development, tourism and national prestige.
However, the audit findings now raise serious questions about cost controls, project governance and the long-term value derived from the investments made with taxpayer resources.
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