A forensic audit commissioned by President John Dramani Mahama in 2025 on Ghana’s organisation of the 13th African Games 2023 has revealed over $40 million in financial irregularities.
The forensic audit uncovered millions of dollars and cedis in questionable claims, inflated rates, omitted works and avoidable costs across several projects.
According to the audit report, facilities constructed and refurbished for the Games highlighted what it described as “opportunity costs”, irregular variations and inconsistencies in Bills of Quantities (BoQs), particularly at the Borteyman Sports Complex, University of Ghana Stadium, Games Village hostels, cricket facilities and access roads.
The report highlighted that the biggest red flag emerged from the Borteyman Sports Complex project.
Auditors estimated a net omission and “opportunity cost for scope shrinkage” of $34.43 million from the original contract value of $145.09 million.
The Audit Service said several major components originally captured in the contract were either omitted or rescoped, including,
“Warm-up football field – $3.213 million omitted
Multipurpose hall conversion into lecture halls – $3.06 million omitted
Single-lane access road – USD 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, ” a Joy Sport report listed.
The Audit Service further estimated avoidable costs of more than $38.96 million and GH¢6.33 million across reviewed African Games infrastructure projects.
It will be recalled that President John Mahama has directed the Auditor-General to conduct a forensic audit into the finances of the 13th African Games held in Accra in 2023.
This follows the submission of a report by the National Intelligence Bureau (NIB) on the organisation and management of the 13th All-Africa Games.
John Mahama’s directive forms part of efforts to promote accountability, transparency, and value for money in the use of public funds.
The Auditor-General is expected to scrutinise all financial and operational aspects of the Games.
The forensic audit is expected to cover procurement and contracting, financial management, project delivery, asset utilisation, and institutional oversight.
Reports suggest the audit will also “examine the tendering and selection of contractors and suppliers to ensure compliance with the Public Procurement Act, the management of funds and expenditures, including sponsorships, as well as the timelines, costs, and value-for-money outcomes of facilities built for the Games.
Also, verify the ownership and current state of assets procured or constructed and review the coordination among agencies and committees involved in organising the event”.
On Tuesday (4 November), a statement from the Presidency stated, “government’s commitment to accountability, transparency, and the prudent use of public funds”.
“Specifically, the review will focus on:
Procurement and Contracting Processes: Examining tender procedures, selection of contractors and suppliers, and compliance with the Public Procurement Act (Act 663), as amended.
Financial Management and Expenditure Control: Reviewing funding sources, disbursements, expenditures, and sponsorship arrangements.
Infrastructure and Project Delivery: Assessing project timelines, cost variations, and value-for-money outcomes of works executed for the Games”.
The Auditor-General is to submit the audit report to the President by the second week of December 2025.
See the report below:
FORENSIC AUDIT INTO THE 13th ALL AFRICAN GAMES
— Austine (@obiMpenaAustine) May 26, 2026
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Contractors for the African Games say they are owed $2.8 million because of extra work done and delays in payment, according to an audit report.#GHNow pic.twitter.com/LRRGSgz1V0
— GHnow (@ghnow_) May 26, 2026
