The Auditor-General has recommended sanctions against former senior officials of the Ministry of Youth and Sports and the Local Organising Committee (LOC) following sweeping findings of procurement breaches, financial mismanagement, and unexplained expenditures linked to major national sporting and broadcast operations.
At the centre of the report are former Sports Minister Mustapha Ussif, former Chief Director of the Ministry William Kartey, and former LOC Chairman Dr Kwaku Ofosu-Asare.
The Auditor-General repeatedly identifies them as key officials to be sanctioned under Section 92 of the Public Procurement Act, 2003 (Act 663), as amended.
The report also extends responsibility to Ghana Broadcasting Corporation (GBC) Director-General Prof. Amin Alhassan, who is cited for sanction in relation to procurement breaches and irregular deployment of personnel.
In total, the Auditor-General uncovered administrative irregularities amounting to approximately GH₵1,149,809,221.50, alongside US$5.2 million in revenue-related losses and cash control breaches.
According to the report, these were not isolated incidents but systemic failures spanning procurement approvals, contract execution, payment structures, and post-contract accountability.
GH₵18.9m paid to unqualified contractor
One of the earliest red flags identified involves GH₵18.9 million paid to JDK Travel & Tours, a travel agency that was not licensed to provide accommodation services.
The audit further found that hotel partners listed under the arrangement could not be independently verified, raising concerns about the authenticity of services rendered and the integrity of the procurement process.
GH₵336.63m paid without evidence of use
The report highlights a major breach involving GH₵336.63 million, paid under 14 contracts covering catering, accommodation, transport, and anti-doping services.
These contracts were structured as fixed lump sums but lacked basic verification tools such as rooming lists, meal registers, passenger manifests, or testing documentation.
As a result, auditors concluded that payments were made without evidence of actual service consumption.
GH₵38.82m for undelivered equipment
The Auditor-General also flagged GH₵38.82 million in sports equipment contracts where items were not supplied due to schedule changes.
Despite the non-delivery, there were no contract variations or formal adjustments to reflect the change in scope.
GH₵150.62m linked to related parties
A significant concern emerged around GH₵150.62 million in contracts awarded to JDK Travel & Tours, Delovely Co. Ltd, and Jorninas Co. Ltd.
The report found that the three companies were linked to a single beneficial owner.
The contracts covered transport and logistics, ticketing, accommodation, as well as sports equipment and medals.
GH₵55.77m in unverifiable contract costs
The audit further identified GH₵55.77 million in contracts executed without itemised pricing or clearly defined scopes of work, making it impossible for auditors to verify value for money or actual delivery.
GH₵20.37m withdrawn outside GIFMIS controls
Another major breach involved GH₵20.37 million withdrawn in cash outside the Ghana Integrated Financial Management Information System (GIFMIS).
The withdrawals were made without supporting documentation or system traceability, effectively bypassing national public financial management controls.
US$247,194 unreconciled cash
The report also reveals that US$247,194 received from participating countries could not be properly reconciled.
The funds were not fully lodged into banking records, raising concerns over cash handling and accountability.
GH₵27.23m missing merchandise revenue
Revenue from official merchandise sales amounting to GH₵27.23 million could not be properly accounted for due to missing inventory logs and weak tracking systems.
Only minimal proceeds were recorded, creating concerns about potential revenue leakages.
GH₵3.56m in GBC contracts without agreements
In the broadcasting segment, the Auditor-General identified GH₵3.56 million in services executed by firms including TPR, Silicon House, and Broadstem without formal contracts.
This finding forms part of the justification for sanction recommendations against Prof. Amin Alhassan.
GH₵44.35m contracts approved after event
The report further states that broadcast-related contracts worth GH₵44.35 million were approved five months after the conclusion of the Games, a move that undermined procurement legality and procedural compliance.
GH₵40.79m misuse of GBC personnel
GBC personnel were also deployed under third-party arrangements amounting to GH₵40.79 million without any cost recovery or revenue-sharing arrangements, raising concerns over financial efficiency and institutional accountability.
US$4.95m broadcast revenue collapse
The audit highlights a dramatic collapse in expected broadcast revenue. A projected income of US$5 million was reduced to just US$45,000 in licensing fees, while the state incurred US$3.6 million in production costs.
The report also notes that free access was granted to a major broadcaster without approval, further worsening the financial outcome.
GH₵482.52m in construction supervision failures
Consultants overseeing infrastructure works certified defective projects without adequate quality assurance documentation, leading to concerns over GH₵482.52 million in construction supervision failures.
GH₵45.96m in uncompetitive procurement
Seven procurement processes valued at GH₵45.96 million were executed without documented approval authority or proper justification of procurement methods, according to the Auditor-General.
GH₵18.03m “reluctantly accepted” contracts
Eight single-source contracts worth GH₵18.03 million were approved by the Public Procurement Authority with reservations described as “reluctant acceptance,” yet they were still executed.
GH₵16.57m price adjustments without evidence
The audit also found that although contract values were reduced by between 5 and 10 percent, amounting to GH₵16.57 million, there was no documentation to support negotiations or demonstrate value-for-money justification.
55 Single-Source contracts without justification
In total, 55 single-source contracts were flagged for lack of justification, supplier vetting, and benchmarking, reinforcing concerns about widespread procurement irregularities.
Sanctions now await enforcement
The Auditor-General concludes that many of the findings warrant disciplinary sanctions under Section 92 of the Public Procurement Act.
At the centre of potential enforcement action are former Minister Mustapha Ussif, former Chief Director William Kartey, former LOC Chairman Dr Kwaku Ofosu-Asare, and GBC Director-General Prof. Amin Alhassan.
The report now shifts attention to enforcement agencies and oversight institutions, which must determine whether the extensive findings will lead to accountability or add to the growing list of audit reports that document large-scale irregularities without consequence.
