The independent audit report by Deloitte and Touche has revealed that the National Cathedral project has incurred an estimated cost of $97 million (approximately GH¢339 million) to the state by the end of December 2023.
This is despite limited visible progress on the construction initiated by former President Nana Akufo-Addo.
The 76-page report outlines several concerns, including irregular financial practices, procurement violations, and payments flagged as questionable.
Government spokesperson Felix Kwakye Ofosu on Friday, July 18, released the report, sparking renewed debate over transparency and public accountability surrounding the controversial project.
Key findings from the report
1. Payments without contracts
The government paid GH¢15.7 million to Sir David Adjaye & Associates (the project’s lead architect) before a contract was signed in August 2019.
Some payments were made before the Public Procurement Authority (PPA) approved the use of single-source procurement for the architect.
2. Discrepancies in payments
Conflicting records show GH¢4.9 million in unexplained differences between payments declared by the Office of the President and those confirmed by Adjaye’s firm.
Mobilization fees paid to consultants varied significantly, with $861,000 unaccounted for in one instance.
3. Unauthorized additional work
$12.4 million was spent on design variations (including a 350-seater restaurant and Bible Museum) without a signed contract or PPA approval.
4. Questionable expenses
$110,630 was spent on fundraising events in the U.S., but no donations were traced to these efforts.
$24,498 was spent on personal items (e.g., engraved mugs, pens, and an Apple laptop for a consultant) under “reimbursable expenses.”
5. Lack of documentation
GH¢243,255 in 2023 expenses lacked supporting documents, including payments for funerals, media engagements, and transport.
GH¢117,180 was paid to the Board Secretary for “rent,” but no formal approval was found.
6. Procurement violations
The single-source selection of Adjaye did not meet legal requirements under Ghana’s Public Procurement Act.
The Procurement Committee was improperly constituted, lacking key members as mandated by law.
7. Financial mismanagement
The project owes GH¢343 million to contractors, with construction stalled since May 2022 due to funding shortages.
Pension contributions for staff were unpaid, violating Ghana’s National Pension Act.
8. Going concern risks
Deloitte flagged “material uncertainty” over the project’s survival, as fundraising efforts failed and government seed money dried up.
Government and Management Responses
The Board claimed some payments were “administrative decisions” and denied wrongdoing.
The Office of the President did not provide explanations for pre-contract payments.
Deloitte noted inadequate responses and unresolved issues in its final report.
The audit report has brought to light troubling gaps in financial oversight and project governance, casting doubt on how nearly $100 million in public funds has been managed.
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