A forensic audit into Ghana’s organization of the 2023 African Games has uncovered more than $40 million in avoidable costs across several infrastructure projects linked to the tournament.
The audit, commissioned by John Dramani Mahama and sighted by Joy Sports, examined expenditures for the continental event which took place between February and March 2024.
According to the report, auditors identified questionable claims, inflated pricing, omitted works and inconsistencies in Bills of Quantities (BoQs) on multiple projects, including the Borteyman Sports Complex, University of Ghana Stadium, Games Village hostels and cricket facilities at Achimota.
The report highlighted what it described as major “opportunity costs” and irregular contract variations that significantly increased the overall financial burden on the state.
The largest concern emerged from the Borteyman Sports Complex project, where auditors estimated a $34.43 million opportunity cost resulting from scope reductions on the original $145.09 million contract.
Several components initially included in the project were either removed entirely or significantly reduced. These included a warm-up football field valued at $3.213 million, conversion of a multipurpose hall into lecture halls worth $3.06 million, and both single and double-lane access roads valued at over $11 million each.
Drainage works worth $3.366 million, an electrical substation costing $850,000, and reductions in sidewalks, playgrounds and security installations were also flagged in the audit.
Despite the reduction in project scope, auditors noted that consultant supervision fees increased from three percent to 3.83 percent after the rescoping exercise.
At the University of Ghana Stadium project, the Audit Service identified $2.814 million in claims linked to delays, extensions and cost variations. These included interest on delayed payments, prolongation costs due to a 10-month extension, statutory payments and adjustments in construction costs.
Although the stadium project reportedly achieved 108 percent of its intended scope, auditors questioned the justification for some claims and pointed to discrepancies between consultant records and Interim Payment Certificates.
The Games Village hostels at the University of Ghana also attracted criticism, with auditors estimating an opportunity cost of $1.717 million linked to scope shrinkage.
A major point of contention was a $1.176 million repainting claim, which auditors described as questionable because painting works had already been included in the original contract sum.
The report further questioned how the hostel facilities could have deteriorated within a few months to justify such an expensive repainting exercise.
Additional claims scrutinised by auditors included over $555,000 for extension costs, more than $219,000 for additional canteen works, and nearly $889,000 spent on bedsheets, pillows, mattress replacements and pedestrian access works.
Auditors stated that sufficient details were not provided to properly assess the reasonableness of some of those expenses.
The construction of the access road to the Achimota Cricket Oval also came under scrutiny, with auditors estimating potential savings of GH¢4.376 million if standard Department of Urban Roads rates had been used.
The report identified major differences between audited rates and contractor charges submitted by Mawums Limited for excavation, road surfacing, drainage and pavement works.
Auditors also questioned claims about swampy conditions around the project area, noting that some drainage works cited in the contract were not physically observed during inspection.
For the Achimota Cricket Pavilions project, the Audit Service estimated additional possible savings of GH¢346,793 after comparing rates with benchmarks from Architectural and Engineering Services Limited (AESL).
The report criticised the project’s BoQ structure as “quite unconventional” and pointed to arithmetic inconsistencies that complicated proper valuation and assessment.
Auditors also revealed that testing costs had been merged with consultancy fees on several projects without supporting test results or verification documents being provided.
Overall, the Audit Service estimated avoidable costs exceeding $38.96 million and GH¢6.33 million across the reviewed African Games infrastructure projects.
