An audit report by Deloitte Ghana into the operations of the National Cathedral of Ghana has revealed millions of cedis in unsupported payments, weak financial controls, and material risks to the project’s continued viability, according to documents reviewed by this paper.
The audit report covering 2021 to 2023 and seen by The Sikaman Times found significant gaps in documentation, contract management, and revenue reconciliation, casting doubts on the project’s financial discipline and prospects.
According to Deloitte, several payments made during the period could not be adequately supported with documentation such as invoices, receipts, or approved payment vouchers. For instance, the auditors highlighted over GHS 469,000 in 2022 alone as lacking sufficient evidence to justify the related expenditures.
Payments to service providers, including hotel bills, travel expenses, and consultancy fees, were noted to have inconsistent or incomplete records. For example, accommodation expenses purportedly reimbursed to Board Secretary Rev. Victor Kusi Boateng lacked clear contractual approval, with Deloitte questioning whether such payments formed part of his entitlement.
Moreover, the report cited concerns over accountable imprests paid monthly to the Executive Director, Dr. Paul Opoku-Mensah. While the payments were justified by management as covering stakeholder engagement and hospitality costs, the auditors found no board or presidential approval, nor any evidence detailing how the funds were utilised.
One of the more glaring issues identified involved shortfalls in revenue accountability. Funds received via mobile money and shortcode platforms were poorly reconciled. Deloitte found discrepancies of over GHS 100,000 between records and actual deposits, with management unable to substantiate failed transactions or provide complete records for the 2022 and 2023 financial years.
The audit further raised concerns over procurement practices, citing non-competitive tendering processes and contract variations executed without proper approvals. Notably, the project’s contract with Adjaye & Associates ballooned by over $12 million without formal documentation for the additional scope of work.
Auditors also flagged duplicative functions between consultancy firms such as The Nehemiah Group and Kubik Maltbie, resulting in potential double payments for project management roles. Payments to bloggers and media houses totalling GHS 20,000 lacked approval evidence, while other petty cash expenses were recorded without receipts.
A major red flag raised was the project’s stalled status due to lack of funds. With construction halted since May 2022 and debts to contractors exceeding GHS 343 million, Deloitte warned of a material uncertainty over the Cathedral’s ability to continue. Despite management’s assurance of ongoing efforts to secure funds from potential donors in the UAE and Bahrain, no tangible results had been realised at the time of the audit.
Deloitte recommended that management urgently reconcile all outstanding financial discrepancies, secure approvals for past and future expenditures, and ensure robust documentation for all transactions. The auditors also advised government intervention to provide clear financial commitments to sustain the project.
In response, management of the project acknowledged the issues but attributed delays and lapses to the project’s complex nature and interruptions arising from public criticism. They cited a January 2025 communication from the Presidency reaffirming the government’s support, though no definitive financing plan was outlined.
