African Games 2023: Former Sports Minister and LOC Chairman ordered by Auditor-General to refund GHC 579m

The Auditor-General of Ghana has recommended the recovery of more than GHC579 million from three former top officials involved in Ghana’s organisation of the 13th African Games 2023 following a forensic audit that uncovered widespread financial irregularities.

The audit, commissioned by President John Dramani Mahama last year, revealed extensive cost inflation, unsupported expenditure, unjustified payments, overpricing, and contractual inconsistencies across multiple projects and procurement activities linked to the Games.

Although the Auditor-General did not make any criminal findings, the report recommended that former Minister of Youth and Sports, Mustapha Ussif, former Chief Director William Kartey, and former Local Organising Committee Chairman Dr. Kwaku Ofosu-Asare refund substantial amounts to the state.

The report also named Director-General of the Ghana Broadcasting Corporation, Prof. Amin Alhassan, in relation to a broadcast training contract flagged during the audit.

According to the audit findings, authorities are seeking the recovery of:

• GHC579,114,352.24
• $44,354,881.77
• €629,070

The Auditor-General said the amounts represent unjustified expenditure, inflated claims, undelivered goods, unsupported payments, and contractual deviations across the Games organisation chain.

The report identified irregularities spanning catering, accommodation, transportation, sports equipment procurement, infrastructure development, branding, and administrative expenditure.

Notably, the names of Mustapha Ussif, William Kartey, and Dr. Kwaku Ofosu-Asare repeatedly appeared across virtually all major cost centres reviewed by auditors.

The audit highlighted significant irregularities within catering contracts, where auditors identified $2.826 million (GHC33.9 million) in non-feeding costs embedded in catering expenses.

According to the report, the questionable charges covered transport, utilities, staffing, infrastructure, and administrative costs without sufficient documentation or justification.

Accommodation arrangements were also criticised after auditors discovered inflated hotel pricing.

The report stated that hotel rooms were billed at approximately $150 per night despite prevailing market rates ranging between $50 and $70.

This resulted in an estimated inflated cost component of $840,000 (GHC10.08 million).

Auditors further flagged anti-doping contracts that were allegedly priced far above international benchmark rates.

The report estimated an overpricing gap of €572,040 (GHC8.01 million) when compared with standard World Anti-Doping Agency laboratory rates.

Sports equipment procurement contracts involving boxing, triathlon, hockey, and arm wrestling were also found to exceed benchmark pricing standards.

The audit estimated overpricing in those contracts at approximately $322,697.28 (GHC3.87 million).

Additionally, auditors identified payments amounting to $374,462.39 (GHC4.49 million) for sports equipment that was either not delivered or lacked adequate specifications.

Vehicle hiring and logistics contracts formed one of the largest clusters of financial irregularities identified in the report.

Auditors cited several questionable charges linked to contracts awarded to JDK Travel & Tours, including:

• GHC2 million for branding and de-branding
• GHC13.12 million in vehicle hiring overpricing
• GHC2.2 million in over-invoicing adjustments
• GHC239,520 in excess rental charges

The report concluded that the transport and logistics contracts reflected a broader pattern of inflated expenditure.

The largest financial concerns emerged from engineering, procurement, and construction contracts linked to the Borteyman Sports Complex, University of Ghana Stadium, and the Legon Sports Village.

Auditors flagged:

• Unjustified contract variations
• Inflated claims
• Scope reductions and additions outside contractual discipline
• Weak cost controls

The report estimated irregular claims in this category alone at approximately $38.99 million (GHC467.89 million).

Construction defects at major facilities, including the Aquatic Centre and Legon Stadium, were also estimated to require at least GHC12 million in rectification works.

The audit also identified GHC15.09 million in payments considered unrelated to the Games, including funds reportedly directed toward activities involving the Black Stars technical team and other non-Games expenditures.

Three single-source infrastructure contracts were additionally flagged as overpriced due to inadequate price reasonableness assessments, resulting in estimated excess costs of GHC5.4 million.

The Auditor-General’s report is expected to intensify public debate over accountability, procurement oversight, public spending discipline, and governance standards in the management of major state-funded sporting events in Ghana.