Sankofaonline News Desk :July 19,2025
We unpack the full scope of the Deloitte audit—$97 million spent and a trail of questionable payments, procurement breaches, and governance failures that have rocked Ghana’s most symbolic state project below :
Summary of National Cathedral Audit Exposé
Overview
- $97 million spent so far on the National Cathedral project, with costs still accruing despite work stoppage.
- Audit reveals major discrepancies in payments, contract sums, and procurement processes.
- Unexplained variances between reported and received consultancy fees for Sir David Ajayi & Associates and Nehemiah Group.
- Evidence of unsupported expenditures, weak internal controls, and non-compliance with procurement laws.
- Concerns over duplicate payments, unsubstantiated loans, and unreconciled donations.
Project Expenditure and Cost Accruals
- Cathedral project cost to date: $58 million.
- Outstanding contractor payment: $39 million.
- Total costs to date: $97 million.
- Work halted since March 2023; costs continue to accrue daily.
- Contract terms identified as lopsided in audit findings.
Audit Findings: Payment Discrepancies
- Audit report identified discrepancies in consultancy fees paid to Sir David Ajayi & Associates Limited for National Cathedral of Ghana.
- Office of the President reported payments of $113 million and 40,564 Ghana cedis.
- Sir David Ajayi & Associates Limited reported receiving $117 million and 972,656 Ghana cedis.
- Variance of $4.7 million and 97,938,750 Ghana cedis remains unexplained.
Contract Sums and Variations
- Ministry of Finance paid ₵87,938,750 between 26 Sep 2018 and 25 Nov 2019.
- Office of the President paid ₵29,664,845.29 on 19 Feb 2021 and ₵369,060 on 5 Mar 2021.
- Total payments received by the firm: ₵117,972,656.
- Contract sum with Raybadi JV stated as ₵261,965,000 and ₵265,660,000 (exclusive of taxes/levies).
- Office of the President confirms contract sum as ₵286,465,660,000, a ₵24.5 million difference from official agreement.
Consultancy Fees and Payment Reconciliation Issues
- Progress status report (Aug 2024) quotes contract sum: $268,500,000.
- Interim payment certificates estimate final contract value: $283,230,489.
- Nehemia Group paid: $4,281,702.59 (per president’s office); Nehemia confirms: $4,341,702.59; discrepancy: $60,000.
- Outstanding balance claimed: president’s office $1,851,528; Nehemia Group $155,616.23; difference: nearly $1.7 million.
- Significant inconsistencies in contract and payment reconciliation identified; immediate investigation recommended.
Procurement Irregularities and Contract Breaches
- Audit report identified procurement irregularities in engagement of Sir David Ajayi and Associates for National Cathedral Project.
- $15,738,750 GHS paid between Sep 2018–Jun 2019 before formal contract signed (Aug 20, 2019) and before Public Procurement Authority approved $5,850,000 GHS contract sum.
- Firm appointed via sole sourcing without required justification and prior approval, breaching Public Procurement Act 2003 (Act 663, amended by Act 914).
- Payment schedule included $1.5 million mobilization fee and $1,187,500 aftercare component without detailed breakdown; $861,000 discrepancy in mobilization fee figures between official records and firm’s statement.
- Extra work valued at $12,430,221 USD for major design changes was not formally added to the contract before payment, indicating lack of contract regularization.
Consultant Engagements and Overlapping Payments
- Audit revealed contract with Nehemiah group expired after 1 year (from 9 March 2020) and was not renewed.
- Payments to Nehemiah group continued post-expiry, totaling $523,521 USD, violating contract protocols.
- Nehemiah group received $110,630.56 USD for US fundraising events that produced no donations or investments.
- Overlap in project management roles: Nehemiah group and Kubik Maltby both paid for same services; Kubik Maltby received $592,500 USD (87% of Nehemiah’s total payments).
- Nehemiah group reimbursed $24,498.17 USD for unrelated expenses, indicating poor oversight and resource management.
Unsubstantiated Loan and Financial Transactions
- Audit report identified unsubstantiated loan transaction with JNS Talent Center Limited.
- JNS Talent Center owned by Reverend Kusibuating, National Cathedral Board member.
- Letter dated 26 August 2021 requested loan of 2.6 million Ghana Cedis from JNS Talent Center.
- No loan agreement documented terms, conditions, interest rates, or repayment obligations.
- Loan repaid to JNS Talent Center using project funds; lack of agreement raised transparency and conflict of interest concerns.
- Audit revealed administrative and financial irregularities in donations, documentation, and governance at National Cathedral.
Donation Management, Internal Controls, and Governance Failures
- ₵38,294,693 in mobile money transactions unreconciled due to failed transfers; reliability of donation figures questioned.
- 2021 donation records showed variances: ₵42,791 (shortcode), ₵72,944 (MOMO PayID); no records for 2022/2023.
- ₵292,681 out of ₵949,847 in expenditures unsupported; weak financial oversight in 2022.
- Accommodation and travel payments lacked documentation; duplicate approvals and untraceable refunds identified.
- Procurement committee violated Public Procurement Act 2023; lacked required members and proper documentation.
The Full Report :
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