Ghana’s Auditor-General has revealed that the state paid millions of cedis for two hotels, Alphabet and Swiss Ghana, that could not be traced or confirmed as registered establishments during the 2023 African Games. These payments were made for supposed accommodation for guests and athletes, despite questions surrounding the hotels' existence.
The two unverified hotels were among five booked through an intermediary company, JDK Travel and Tours. This intermediary firm secured a contract valued at GHS 18.9 million for accommodation services. Subsequent checks by the Auditor-General's team found that 'SWISS Hotels' is the former name of Alisa Hotel (Swiss Spirit Hotel & Suites), which already held a separate contract with the Local Organising Committee (LOC).
This disclosure comes amidst broader scrutiny of the 2023 African Games, which concluded in 2024, after former President John Dramani Mahama ordered a forensic audit in October 2025. The audit sought to investigate allegations of financial impropriety surrounding the continental sports event. Earlier, in March 2025, The Fourth Estate had raised concerns about the substantial expenditure, which the Auditor-General's report estimates at over GHS 2.2 billion from the public purse.
According to the audit report, the service provider, JDK Travel and Tours Limited, was registered on December 14, 2022. The company lacked the necessary license from the Ghana Tourism Authority to provide accommodation services. It neither manages nor owns any accommodation facilities directly.
Despite these shortcomings, JDK Travel and Tours received a contract worth $1.5 million, equivalent to just over GHS 18.9 million. The report described JDK Travel and Tours as an 'unqualified contractor'. Auditors deemed the payment of GHS 18.5 million to this non-specialised intermediary as a clear lack of value for money. They also highlighted exorbitant 'middleman' markups in the transaction.
State auditors also scrutinised the room rates charged by the company. Their review, supported by market research, indicated that JDK Travel and Tours demanded excessively higher rates than the official prices published by hotels. This overpricing resulted in a loss of $840,000, or GHS 10.08 million, for the Ministry of Youth and Sports (MoYS) and the LOC. This loss stemmed from 500 rooms, comprising 250 standard and 250 executive rooms, used over a 21-day period.
The management accompanying the audit report offered explanations, stating that JDK was initially not part of the accommodation arrangement. This arrangement, they claimed, was a 'stop-gap' measure to address an urgent accommodation shortage. Many hotels initially contacted by the LOC declined services due to the ministry's previous indebtedness. Management asserted that JDK was the only company capable and willing to pre-finance services for the LOC and the Ministry. They also argued that the arrangement reduced daily room costs, as three- and four-star hotels typically charged between $250 and $350 per day.
Despite these justifications, the Auditor-General has recommended sanctions under Section 92 of the Public Procurement Act. The implicated individuals include the former Minister of Youth and Sports, Mustapha Ussif, the former Chief Director of the Ministry, William Kartey, and the Chairman of the Local Organising Committee. This section of the law stipulates fines or imprisonment for contravening its provisions.
The findings underscore the persistent need for robust financial oversight in public expenditure. Lawmakers and good governance advocates will likely intensify calls for accountability following this report. This situation highlights the operational risks when large public contracts are awarded without rigorous due diligence and proper licensing verification. Future procurement processes for major national events will almost certainly face heightened scrutiny. This aims to prevent similar financial losses and ensure public funds are used efficiently.