A forensic audit into Ghana’s hosting of the African Games 2023 has uncovered more than $40 million in avoidable costs, raising fresh concerns over procurement practices and project management across key infrastructure.

The audit, commissioned by President John Dramani Mahama, detailed widespread financial irregularities, inflated claims and scope inconsistencies in projects delivered for the continental event held between February and March 2024.

According to the Ghana Audit Service, total avoidable costs across the reviewed projects reached at least $38.96 million and GH¢6.33 million.

The most significant discrepancies were identified at the Borteyman Sports Complex, where auditors estimated an “opportunity cost for scope shrinkage” of $34.43 million from the original contract value of $145.09 million.

Several major components initially included in the contract were either removed or scaled down, including warm-up facilities, access roads, drainage systems and an electrical substation. Despite the reductions, consultant supervision fees increased from 3 percent to 3.83 percent, the report noted.

At the University of Ghana Stadium, auditors flagged $2.814 million in claims linked to delays, cost adjustments and outstanding statutory payments, questioning discrepancies between consultant records and payment certificates.

The audit also raised concerns over refurbishment works at the Games Village hostels, where an estimated $1.717 million in opportunity costs was recorded. A $1.176 million repainting claim was described as “questionable”, with auditors noting that painting had already been included as a lump sum item in the original contract.

Additional expenditures on bedsheets, mattresses and ancillary works lacked sufficient documentation to assess their reasonableness, the report said.

Road construction works linked to the Achimota Cricket Oval also came under scrutiny, with auditors estimating potential savings of GH¢4.376 million if standard rates had been applied. They cited significant disparities between contractor pricing and benchmark rates, alongside concerns over unverified site conditions.

Further issues were identified in the Achimota Cricket Pavilions project, where inconsistencies in Bills of Quantities and arithmetic errors complicated cost assessments and may have obscured potential savings.

The Audit Service also flagged a lack of supporting data for testing costs bundled into consultancy fees across several projects.

The findings point to systemic weaknesses in contract management, cost control and oversight in the execution of major public infrastructure tied to the Games.