A forensic audit conducted by the Ghana Audit Service into the financial management of the 13th African Games has uncovered payments amounting to more than GH¢15 million for activities deemed unrelated to the organisation and hosting of the continental sporting event.

The findings, contained in the Auditor-General’s report released on February 26, 2026, raised fresh concerns about the use of funds managed by the Local Organising Committee (LOC) during the Games hosted by Ghana in 2023.

According to the report, a review of bank statements linked to the LOC revealed several transactions and expenditures that could not be directly connected to the mandate of organising the African Games.

Under the heading “Unrelated LOC Payments – GH¢15,093,666.00”, the report stated that bank accounts had been created specifically to facilitate financial transactions connected to the operations of the Games.

However, auditors indicated that some payments identified during the review appeared to have been made for purposes outside the scope of the LOC’s responsibilities.

“Our review of bank statements revealed payments for activities that could not be directly linked to the LOC’s mandate, for which further clarification is needed,” the report stated.

The audit disclosed that payments totalling US$487,000 — approximately GH¢5.84 million — together with an additional GH¢9.25 million were made from the LOC’s dollar and cedi accounts respectively.

The report said the payments were made to individuals and for expenditures related to the national football team, the Black Stars, as well as other sporting activities unrelated to the African Games.

According to the findings, the combined payments amounted to GH¢15,093,666.

Among the transactions captured in the report were outward swift payments and internal bank transfers involving salary advances and other payments to named beneficiaries.

One transaction dated May 7, 2024, showed a US$240,000 outward swift payment reportedly described as advance salary payment for one year.

Another payment of US$75,000 on the same date was labelled as payment of a three-month salary advance.

The report also identified internal transfer debits amounting to US$30,000 and US$9,000 respectively, while another outward swift payment of US$60,000 was recorded on June 11, 2024.

Auditors questioned why such expenditures were processed through LOC accounts established specifically for the organisation of the Games.

The revelations form part of a broader forensic review into the management of funds allocated for the hosting of the African Games, which represented one of Ghana’s biggest sporting investments in recent years.

Although the Auditor-General did not make criminal findings against officials involved in the organisation of the Games, the report recommended sanctions against former Minister for Youth and Sports Mustapha Ussif, former Chief Director William Kartey, and former Chairman of the Local Organising Committee, Dr Kwaku Ofosu-Asare.

The report also recommended the recovery and refund of some monies cited as financial irregularities.

The 13th African Games, hosted in Accra, Kumasi and Cape Coast in March 2024, involved massive government expenditure on sports infrastructure, logistics, accommodation and operational activities.

While the tournament was largely hailed for its successful organisation and upgraded sporting facilities, concerns over costs and procurement processes dominated public discourse both before and after the event.

The latest audit findings are expected to intensify demands for greater accountability and transparency in the management of public funds allocated to major national events and infrastructure projects.