The Auditor-General has issued surcharge recommendations against former Minister for Youth and Sports, Hon. Mustapha Ussif, along with four other officials, following financial irregularities totalling GH¢580,042,347.40 in the organisation of the 13th African Games held in Accra in 2023.
The findings form part of a comprehensive audit conducted by the Audit Service of Ghana after a directive from President John Dramani Mahama. The report details extensive cost overruns, unsupported payments, inflated contracts, and procurement breaches across multiple categories of expenditure linked to the Games.
Other officials identified in the surcharge table include Mr William Kartey, and Alhaji Hafiz Adams, two former Chief Directors of the Ministry of Youth and Sports, Dr Kwaku Ofosu-Asare, former LOC Chairman, and Prof. Amin Alhassan of the Ghana Broadcasting Corporation, in specific contract-related issues.
Catering, Anti-Doping and Accommodation Cost Overruns
The audit flagged an irregular cost of catering services amounting to GH¢33,918,480.00, attributed to Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare. The report found that non-feeding components were included in the catering contract without supporting documentation or verification.
Overpricing of anti-doping tests was also recorded at GH¢8,008,560.00, with the same three officials linked to the irregularity. The audit indicated that contract rates significantly exceeded benchmark laboratory pricing standards.
Accommodation costs were similarly inflated, with GH¢10,080,000.00 identified as overpricing under contracts associated with Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare. The report noted that room rates charged through contracted travel services were far above prevailing market benchmarks.
Equipment, Vehicle and Logistics Irregularities
Overpricing of sports equipment amounted to GH¢3,872,367.36, with responsibility attributed to Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare. The audit found that procurement costs exceeded comparative market rates for similar sports goods.
Vehicle-related expenditures were also flagged. Overpricing of vehicle hiring contracts amounted to GH¢3,120,226.21, while an additional GH¢2,201,514.00 was identified as irregular invoice overpayment for additional vehicle services. Both findings were linked to the same group of officials.
Excessive rental costs amounting to GH¢239,520.00 were recorded, also under the responsibility of Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare. These related to inflated daily charges for equipment and event support services.
The audit further identified overpricing of GH¢2,003,121.75 in vehicle branding and de-branding contracts, again attributed to the same officials.
Sports Equipment, Donations and Unrelated Payments
The report highlighted overpayment for undelivered and unidentifiable sports equipment amounting to GH¢4,493,548.68, linked to Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare. The audit found that a portion of contracted equipment was not supplied, while other items lacked proper specifications.
Unrelated LOC payments totalling GH¢15,093,666.00 were also identified. These included payments for activities not connected to the Games mandate, such as disbursements to national football team officials and advance salary payments.
Responsibility was again assigned to Hon. Mustapha Ussif, Mr William Kartey and Dr Kwaku Ofosu-Asare. Irregularities in accounting for Games donations amounted to GH¢101,292.00. The audit noted that sponsorship brokerage payments were made in cash rather than through the approved in-kind arrangement, contrary to established guidelines.
Training Contract and Infrastructure Defects
A training and equipment contract awarded to The Production Room (TPR), valued at GH¢684,360.00, was attributed to the Director-General of the Ghana Broadcasting Corporation, Prof. Amin Alhassan.
The audit reported no evidence of training delivery, attendance records, or certification, and noted that the contract was paid in full in advance without competitive procurement or documented deliverables.
Defective works across key infrastructure projects were estimated at GH¢12,000,000.00. The audit identified structural and construction flaws at facilities including the Aquatic Centre, Legon Stadium, Achimota Pavilion, and temporary kitchen installations. These defects were linked to Hon. Mustapha Ussif, Mr. William Kartey and Dr. Kwaku Ofosu-Asare.
Major Contract Variations and Inflated Works
The largest component of the irregularities came from irregular claims, variations and rescoping of major EPC contracts, amounting to GH¢467,894,185.20.
The audit found that non-itemised variation orders and scope adjustments across major infrastructure projects resulted in significant financial deviations. Responsibility was attributed to Hon. Mustapha Ussif, Mr William Kartey and Dr Kwaku Ofosu-Asare.
Inflated contracts for works contributed GH¢6,331,506.20 in additional irregularities. The report noted that benchmarking against standard construction rates revealed significant price deviations in multiple infrastructure contracts.
The audit concludes that the total irregularities identified in the organisation of the 13th African Games amounted to GH¢580,042,347.40. These included inflated procurement costs, unsupported expenditures, undelivered goods, contract variations, and weaknesses in financial controls.
According to the report, the irregularities were spread across service contracts, infrastructure works, logistics, equipment procurement, and administrative expenditures. The surcharge recommendations were issued against key officials involved in the planning, procurement, and execution of the Games.
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