The Ghana Football Association (GFA) planned to spend over GHS 40 million since assuming office in October 2019, Congress documents available to Joy Sports reveal.

The documents noted the expenditure of the association effective October 26, to June 30, 2020.

The 72-page document sent to Congress members on August 20, shows that GHS 40,190, 829 was the 'total expenditure' within eight months.

The football governing body said it generated revenue of GHS 39,949,296 from FIFA, CAF, sponsorship and affiliation fees, which was their budget for the period, but their expenditure on football governance, administrative governance, football competitions, maintenance and running expenses eclipsed the revenue.

The document details showed that, GHS 12,393, 570 was the expenditure for football governance whilst football competition had GHS 18,639,954.

For administrative governance, within eight months, GHS 8,514, 808 was the spending and GHS 642,317 for maintenance and running expenses.

These figures totalled GHS 40,190,829 of their expenditure according to the 'convocation of Congress' document.

A breakup of football governance shows that, GHS 1,672, 750 was used for honorarium of committees engaged by the association and GHS 500,000 for refresher courses and logistics.

The Ghanaman Soccer Centre of Excellence project consumed GHS 8,375,000 whilst Regional Football Association (RFAs) had GHS 334,000.

Transportation allowances and Elections Expenses for RFAs and DFA amounted to GHS 750,000 and GHS 762,000 respectively, totalling GHS 12,393,570.

For football competitions, GHS 1,377,000 was used to cater for the bills of referees and match officials, whereas GHS 2,970,000 was expended on the shares of StarTimes sponsorship teams.

The administration of the league was GHS 1,000,000, and GHS 284,580 was spent to promote the league.

The Division One League took a combine GHS 5,144,000 for match officials, teams and promotion and administration of the league.

Women's League organisation costs the GFA GHS 1,451,048. This was spent on competition and match officials. The men's and women's FA cup took GHS 2,050,100 and and GHS 539,080 respectively from the FA coffers.

The West African country's football association also captured the organisation of second division national inter-club festival and national colts festival which amounted to GHS 200,000 each.

Duration of the festivals is unknown.

Questions have also been raised about the festivals and where they were organised.

Camping of national teams, WAFU B, U17 and U20, Fifa Women's U17 and U20 and Women's AWCON were GHS 189,412, GHS 313,934, GHS 787, 844, GHS 940, 820 and GHS 292,836.

The administrative expenditure ranged from clearing charges to refreshment. Staff cost and medical fees, Legal and judgement debt, clearing charges (Cars, FIFA, CAF and jersey) and travelling and transport and hotel were the highests.

Over GHS 2.6 million for staff cost, over GHS 1.7 million for legal fees and judgment debt, GHS 1.2 million for clearing charges and over GHS 1.03 million for travelling and transportation expenses.

The least administrative expenses was on financial charges which took GHS 37,000.

Maintenance expenditure was on repairs and maintenance - office equipment, vehicles, DVLA, fuel, renovation repairs to building which totalled GHS 642,317.

These figures have been questioned by members who would convene a meeting to boycott the Congress because there is no audited financial statement backing the expenditure.

The GFA argue that, it is only Congress who have the power to appoint an auditor and that until such appointment is done, there can not be an audited account for the upcoming congress.

However, opposers disagree with the explanation of officials of the FA, insisting that, the Auditor General agreement has not been formally terminated and that, they should have audited the accounts before a decision on replacing them would be proposed.

They say they are not in a hurry for Congress and will only accept the invitation to the assembly if they are given audited accounts and financial statement.

The expenditure did not explain the actuals for the expired period, leaving members angry over how such an amount could be expended despite the lack of footballl due to the COVID-19 pandemic.

Other areas they noted are that there was no deliberation on the over GHS 39 million budgeted for the period of October 26, 2019, to June 30, 2020, as noted in the document which is equivalent to the revenue of GHS 39, 949, 296 generated within the same period.