A comprehensive forensic audit conducted by the Ghana Audit Service into the organisation of the 13th African Games, Accra 2023, has revealed that a total of GH¢2.245 billion was received and expended on the continental sporting event, while outstanding liabilities amounting to more than GH¢208 million remained unpaid at the time of the audit report.

The audit, undertaken by the Auditor-General and released on February 26, 2026, examined the financial management, procurement processes and overall utilisation of funds allocated for the successful hosting of the Games by Ghana.

According to the report, total receipts and expenditure connected to the Games stood at GH¢2,245,515,037.44 from various funding sources.

However, despite the huge expenditure, the report disclosed that liabilities totalling GH¢208,583,739.49 were still outstanding as of the date of the audit.

The liabilities comprised GH¢155,123,020.15, US$4,118,155.65 and €288,775.11 owed to various entities and service providers connected to the organisation of the Games.

The findings have reignited public debate over the overall cost of the multi-sport event, which was hosted by Ghana in March 2024 and involved extensive infrastructure development, renovation of sporting facilities and operational expenditures.

The Games, which were staged in Accra, Kumasi and Cape Coast, marked the first time Ghana hosted the prestigious continental event and were widely praised for their opening ceremony, improved sports infrastructure and organisational success.

Key facilities constructed or upgraded for the tournament included the Borteyman Sports Complex, the refurbished University of Ghana Sports Stadium and several athletes’ accommodation centres.

However, the cost of the Games became a major subject of political controversy both before and after the tournament, with critics raising concerns about procurement processes, expenditure levels and value for money.

Although the Auditor-General’s report did not make any criminal findings against officials involved in the organisation of the Games, it recommended sanctions against some former government appointees and officials over what it described as financial irregularities.

Those cited in the report include former Minister for Youth and Sports Mustapha Ussif, former Chief Director of the Ministry William Kartey, and former Chairman of the Local Organising Committee (LOC) Dr Kwaku Ofosu-Asare.

The report further recommended the refund of some monies linked to the irregularities identified during the audit process.

While details of the specific irregularities and surcharge recommendations were not immediately made public, the report is expected to intensify calls for greater transparency and accountability in the management of public funds allocated to major national projects and international events.

The forensic audit formed part of broader government efforts to review expenditures associated with the Games following persistent public concerns over the final cost of hosting the tournament.

The African Games represented one of the largest sporting investments undertaken by Ghana in recent decades and was viewed by government officials at the time as a strategic opportunity to boost sports development, tourism and international visibility.

However, economic analysts and civil society groups have repeatedly argued that the enormous expenditure required stricter oversight, especially at a time the country was implementing fiscal reforms under the International Monetary Fund-supported economic recovery programme.

The release of the audit report is likely to trigger further parliamentary and public scrutiny, particularly regarding procurement decisions, contract awards and the long-term value derived from the infrastructure investments tied to the Games.