Summary

In accordance with the formal request from the Office of the President of the Republic of Ghana dated 2025, SAI Ghana conducted a comprehensive audit of the 13th African Games* “Accra 2023” (the Games). The audit covered all operational, financial, and technical aspects of the Games: the Games Management System and accreditation processes, procurement and contract management, infrastructure and sports equipment construction projects, management of government and sponsorship funds, as well as volunteer payments, accommodation, feeding, and transportation. Auditors identified systemic violations in finance, procurement, and contract management with losses of more than 580 million Ghanaian cedis (over 50 million US dollars). These included overpricing, payments for undelivered goods, single-source contracts without competitive tension, and weak cash controls. Infrastructure projects were marked by material construction defects, non-conforming materials, supervision lapses, and major scope changes without price adjustments. The nature of the irregularities indicated structural deficiencies in institutional control environments, resulting in substantial erosion of value-for-money and weakened accountability mechanisms. Given the magnitude and breadth of the irregularities identified, SAI Ghana recommended that the Government undertake structural reforms: recovery of the irregular expenditures, coupled with institutional strengthening measures to restore procurement integrity, enforce fiscal discipline, and safeguard public funds in future national undertakings. _________________________________ * The African Games are a continental multi-sport competition owned exclusively by the African Union and held every four years. Due to delays in the construction of sports facilities, the 13th African Games were postponed until March 2024.