8 key findings from the Deloitte audit report on Ghana’s National Cathedral project
An audit report by Deloitte and Touche has revealed that Ghana’s National Cathedral project, initiated by President Nana Akufo-Addo, has cost taxpayers $97 million (GH¢339 million) as of December 2023—with no significant physical structure to show for it.
The report, classified as "Confidential" and spanning 76 pages, exposes financial mismanagement, procurement breaches, and questionable payments, raising serious concerns about accountability and transparency. It was shared on social media by government spokesperson Felix Kwakye Ofosu.
FULL DOCUMENT: Read the full Deloitte and Touche audit report on Ghana's National Cathedral
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.
Conclusion
The audit paints a picture of poor governance, financial irregularities, and weak oversight in a project meant to be a national monument. With no clear funding plan and mounting debts, the future of the National Cathedral remains uncertain—leaving Ghanaian taxpayers questioning where their money went.
