Ghana's Auditor-General has recommended the recovery of GHS 579,114,352.24 from former Minister for Youth and Sports, Mustapha Ussif, and two other officials. This recommendation stems from a forensic audit into the financial management of the 13th African Games, held in Ghana.
Alongside Mr. Ussif, former Chief Director William Kartey and former Local Organising Committee (LOC) Chairman Dr. Kwaku Ofosu-Asare were named. Auditors repeatedly linked these individuals to major cost centers of the Games' delivery. The audit also called for the recovery of $44,354,881.77 and €629,070, indicating significant financial discrepancies.
The audit, initiated by President John Dramani Mahama in 2025, uncovered extensive financial irregularities. These included cost inflation, payments lacking proper support, undelivered goods, and deviations from contracts. These issues impacted catering, accommodation, transport, equipment procurement, infrastructure, and administrative spending.
This development adds to ongoing scrutiny of public expenditure and project management in Ghana. Previous reports have highlighted challenges in ensuring value for money in large government projects. The government has often faced criticism regarding transparency and accountability in managing national events and infrastructure developments.
The Auditor-General, an independent body responsible for auditing public accounts, presented these findings. Their role is crucial in holding public officials accountable for the prudent use of state resources. The report did not make criminal findings but strongly advised the joint recovery of the flagged amounts.
A separate reference also cited Professor Amin Alhassan, Director-General of the Ghana Broadcasting Corporation. This citation related to a broadcast training contract connected to the Games, indicating broader issues beyond the main officials. This suggests a systemic problem affecting various entities involved in the Games.
Auditors identified irregularities across nearly every expenditure category for the continental multi-sport event. They described a consistent pattern of inflated costs and transactions without proper backing. This points to a failure in financial oversight and controls during the Games' organization.
Key audit findings included $2.8 million in non-feeding costs within catering contracts, lacking adequate documentation. Additionally, €572,040 was identified as overpricing for anti-doping services. Accommodation expenses were inflated by $840,000, adding to the total recovered amount.
Further issues involved more than GHS 30 million in transport and logistics irregularities. Payments for sports equipment were flagged, as items were either not delivered or lacked the correct specifications. These findings indicate a disregard for contractual obligations and procurement procedures.
The audit also raised concerns about GHS 15.09 million in unrelated payments. Additionally, GHS 12 million was attributed to infrastructure defects at key venues. These venues included the Aquatic Centre and Legon Stadium, which were critical for the Games.
The most significant anomalies were found in major engineering and construction contracts. These contracts covered the Borteyman Sports Complex, University of Ghana Stadium, and Legon Sports Village. Auditors flagged nearly GHS 468 million in unjustified variations, inflated claims, and contract deviations in these projects. This particular finding accounts for a large portion of the total recommended recovery.
The Auditor-General's report asserts that these findings reveal extensive financial irregularities across the entire delivery chain of the Games. It strongly advocates for the full recovery of all flagged amounts from the named officials. This recommendation will likely trigger further governmental action and public discourse on financial accountability.
The implications are significant for public finance management and accountability in Ghana. Decision-makers in government will face pressure to act decisively on these recommendations. Markets and the public will be watching for the recovery of these substantial funds. This case could set a precedent for future large-scale projects, emphasizing stricter financial oversight and governance. The government's response will shape public trust in managing national events and state resources.