The Auditor-General has directed former Minister of Youth and Sports, Mustapha Ussif, former Chief Director of the ministry, William Kartey, and former Chairman of the Local Organising Committee (LOC) for the 13th African Games, Dr Kwaku Ofosu-Asare, to refund more than GH¢15 million paid from African Games accounts for expenditures linked to the Black Stars and other activities unrelated to the continental tournament.

The directive forms part of findings contained in a comprehensive forensic audit report on the Accra 2023 African Games released on February 26, 2026.

According to the report, the Auditor-General uncovered what it described as “unrelated and irregular payments” amounting to US$487,000 and GH¢9,249,666 from LOC bank accounts established specifically for the organisation and hosting of the African Games.

The total questionable payments stood at GH¢15,093,666.

Outside mandate

The report explained that the LOC accounts were created solely to facilitate financial transactions connected to the planning and hosting of the Games.

However, a review of bank statements revealed that substantial payments were made for activities that “could not be directly linked to the LOC’s mandate”.

Among the payments cited were salary advances and other payments made to Black Stars Head Coach Otto Addo, former technical advisor Chris Houghton’s company, assistant coach Joseph Laumann, goalkeeper’s trainer Abdul Fatawu Dauda and former Black Stars assistant coach John Paintsil.

The audit report stated that on May 7, 2024, a payment of US$240,000 was transferred to Otto Addo as advance salary for one year.

On the same date, another US$75,000 was transferred to Houghton Enterprise Limited in London as a three-month salary advance.

Further payments included US$60,000 to Otto Addo as final salary payments covering March to May 2024, and US$30,000 to Joseph Laumann as salary for March to May 2024.

The report also captured transfers to John Paintsil and Abdul Fatawu Dauda.

Additional payments made in September 2024 included US$20,000 to Otto Addo for salary payments, US$10,000 to Joseph Laumann and transfers of US$10,000 and US$3,000 to John Paintsil and Abdul Fatawu Dauda, respectively.

Cash withdrawal

One of the largest transactions flagged in the report was a cash withdrawal of GH¢8,938,950 made on December 22, 2024, in favour of Issah Mahama Amadu for Black Stars-related expenditure.

The report also identified an additional outward transfer of GH¢310,716 to Otto Addo as salary payment for August 2024.

According to the Auditor-General, the payments constituted a breach of appropriation controls and represented a diversion of resources earmarked for the African Games to activities unrelated to the tournament.

The report stressed that the expenditures were outside the approved purpose for which the LOC accounts were established.

Refund directive

As part of its recommendations, the Auditor-General directed that the full amount be recovered from Mr Ussif, Mr Kartey and Dr Ofosu-Asare.

The report noted that the three officials bore responsibility for the management and oversight of the Games’ financial operations.

The latest revelations add to growing scrutiny surrounding the financial administration of the 13th African Games hosted by Ghana.

Earlier sections of the forensic audit disclosed that Ghana received and spent more than GH¢2.24 billion on the continental sporting event, while liabilities exceeding GH¢208 million remained outstanding at the time of the audit.

Although the Auditor-General stated that no criminal findings were established, the report recommended a series of administrative sanctions and recovery measures in respect of financial irregularities detected during the audit.

The 13th African Games, hosted in Accra in 2024, marked one of the largest sporting events ever organised by Ghana, attracting thousands of athletes and officials from across Africa.

However, the audit findings are expected to intensify public debate over accountability, financial controls and the management of state resources allocated for major international events.