The Ghana Football Association and its President, Kwesi Nyantakyi, face a forensic audit for financial dealings in matches played by the Black Stars in the lead up to Ghana's participation in the 2014 FIFA tournament in Brazil.

This was made known by a Government White Paper on the Justice Senyo Dzamefe-chaired Presidential Commission of Inquiry into Ghana’s poor showing at the tournament last year.

The forensic audit would look into claims of losses totaling $1,002,000 during the matches involving Ghana and Cape Verde, Ghana and Nigeria, and Ghana and Togo.

The probe, according to the Government White Paper would also look into claims by the football association that some $350,000 received from the Japan friendly game was used to offset the deficit incurred in the Ghana – Cape Verde qualifying match for the World Cup.

Kwesi Nyantakyi’s finances will also be looked into to ascertain how he used $200,000 which was paid to him by the state towards a friendly match while the Black Stars were preparing for the World Cup.

The White Paper was the next line of action for the state after President John Mahama received the report following the end of the Commission’s work in November 2014.

The report was presented to the President in March this year at the Flagstaff House after the Commission received accounts from 85 witnesses.

President Mahama then handed it to the Attorney General for study and advice.

Government in the White Paper also backed the recommendation from the Dzamefe report which called for investigations into the “unaccounted expenditure of GH¢189,000 with regards to the amount spent on Ghanaian fans who travelled to Brazil."

“The government accepts the commission’s recommendation that the unaccounted for expenditure of GH¢189,000 should be investigated and anyone found culpable should be surcharged,” the white paper stated.

The White Paper also asked that the co-efficient theory espoused by Kwesi Nyanyaki be dismissed.

“Government accepts the recommendation that the concept of “co-efficient” and “management” as defined by the GFA boss should be dismissed,” it said.

Government also stated in the release that only five members of the Black Stars management team should have received monies meant for appearance fees.

“Government further accepts that the management members of the GFA as known and present at the World Cup who should have been paid appearance fee for as budgeted are Mr Kwesi Nyantakyi, Alex Ansong, Moses Armah, Yaw Boateng Gyan and Ofosu Bamfo,” the White paper said.

Portions of the White Paper also indicate that the Government should set up Technical and Management, Funding and Management and Marketing and Sponsorship Committees to handle these aspects of the sports in Ghana in the future.

The White Paper then recommends in Paragraph 3.8 that the Ghana Football Association should fully disclose the financial details involved in organising friendly matches.

These details should include the expenditure and costs incurred in putting together these friendly matches.

These details are to be made public after the said match has been played.

Sponsorship funds and expenditure for all friendly matches must be made part of the GFA’s budget before the start of the year.

The three-man Commission chaired by Justice Dzamefe was constituted by President Mahama to investigate the circumstances surrounding Ghana’s disgraceful performance at the World Cup.