An audit report conducted by Deloitte, which was shared by the current Ghanaian government administration, has exposed several issues with the ambitious National Cathedral project.
The report details a litany of financial mismanagement, regulatory breaches, and governance failures associated with the project.
The $350 million initiative has become a point of controversy, with construction stalled since May 2022 due to funding shortages and mounting debts.
A Grand Vision with Shaky Execution
Launched in 2017 under former President Nana Akufo-Addo, the National Cathedral was pitched as a state-backed interdenominational Christian center, complete with a Bible Museum and Biblical Gardens.
The project was designed by renowned architect Sir David Adjaye and was meant to showcase Ghana’s cultural and religious heritage.
Deloitte was consulted to produce an audit report after reports of financial issues, following the stalled construction of the cathedral in 2022.
The report, spanning 2021 to 2023, paints a picture of a project riddled with financial irregularities and questionable practices, raising serious questions about its viability and oversight.
The report details discrepancies in payments to Adjaye’s firm, Sir David Adjaye & Associates Limited, with conflicting figures reported by the government ($113 million GHS) and the firm ($117.9 million GHS), a gap of $4.9 million GHS (approximately $400,000 USD).
Payments totaling $15.7 million GHS were made before the contract was even signed in August 2019, a move Deloitte flagged as a breach of protocol.
Additionally, $12.4 million USD in extra work—such as a 350-seat restaurant and museum extensions—was undertaken without formal contracts, ballooning costs beyond the original budget.
Procurement and Legal Violations
The audit highlights repeated violations of Ghana’s Public Procurement Act (PPA). The selection of Adjaye’s firm through single-source tendering, approved by the Public Procurement Authority in 2018, failed to meet regulatory standards, according to Deloitte.
The procurement committee’s composition also violated legal requirements, lacking key members like heads of finance and legal, as mandated for state-owned enterprises.
The National Cathedral, registered as a public company with the Ghana Museums Board as its sole corporate member, is subject to these laws, despite claims by management that it is exempt based on an Attorney General’s opinion.
Further breaches include the procurement of goods and services from firms like Betta Printing Services and ABP Consult Limited without adhering to PPA guidelines.
The report also notes the non-renewal of a contract with The Nehemiah Group, a U.S.-based consultancy, rendering post-March 2021 payments of $350,000 USD invalid.
A fundraising campaign in Houston and New York, costing $110,630.56, yielded “no tangible benefits“, underscoring inefficiencies in the project’s financial strategy.
Governance and Internal Control Failures
Deloitte’s findings reveal a near-total absence of robust internal controls, as assessed under the COSO, a widely recognized framework for establishing and maintaining effective internal controls within organizations.
The project lacks documented processes, risk assessments, and clear accounting policies, increasing the risk of financial misstatements.
Key governance lapses include an unsigned Oath of Secrecy by procurement committee members and unapproved payments, such as $117,180 GHS for the Board Secretary’s accommodation, which lacked evidence of authorization.
The report also flags a $2.6 million GHS “loan” from JNS Talent Center, facilitated by a board member, with no formal agreement outlining terms.
Monthly imprest payments of $5,000 GHS to the Executive Director, Dr. Paul Opoku-Mensah, for stakeholder meetings and media relations, were made without board approval, further exposing control deficiencies.
A Project on the Brink
Perhaps the most alarming revelation is the project’s financial distress. As of December 2023, the National Cathedral owes GHS 87 million to contractors, including $1.85 million USD to Kubik Maltbie and $135,616 USD to The Nehemiah Group.
With no government funding since the last seed money injection, the project’s suspension has raised “material uncertainty” about its survival, according to Deloitte.
The auditors recommend a government support letter to secure funding, but no such commitment has materialized.
Management’s Defense and Deloitte’s Rebuttal
The National Cathedral’s management has deflected many of Deloitte’s criticisms, citing the Attorney General’s opinion that the project is exempt from PPA regulations due to its unique funding structure, which blends state and private donations.
They claim procurement processes were approved by the Office of the President and that issues like unsigned oaths and missing documents will be rectified.
However, Deloitte notes that management failed to provide sufficient evidence to resolve these concerns by the audit’s conclusion in May 2025.
