Ghana Sports Fund Act, 2025

GHANA SPORTS FUND ACT, 2025 Act 1159 ARRANGEMENT OF SECTIONS Section Ghana Sports Fund 1. Establishment of the Ghana Sports Fund 2. Objects of the Fund 3. Sources of moneys for the Fund 4. Bank account of the Fund 5. Application of moneys of the Fund Governance of the Fund 6. Governing body of the Fund 7. Functions of the Board 8. Duties and liabilities of members of the Board 9. Tenure of office of members of the Board 10. Meetings of the Board 11. Disclosure of interest 12. Establishment of committees 13. Allowances 14. Policy directives Administrative Provisions 15. Secretariat of the Fund 16. Appointment of Administrator 17. Functions of the Administrator 18. Appointment of Deputy Administrator 19. Functions of the Deputy Administrator 20. Secretary to the Board 21. Appointment of other staff 22. Internal Audit Unit Financial Provisions 23. Expenses of the Fund 24. Exemptions 25. Accounts and audit 26. Annual report and other reports Act 1159 GHANA SPORTS FUND ACT, 2025 Beneficiaries, Application and Disbursement of the Fund 27. Beneficiaries of the Fund 28. Application to the Fund 29. Disbursement of the Fund Redress Mechanism 30. Review of decision Miscellaneous Provisions 31. Collaboration with National Lottery Authority 32. Regulations 33. Interpretation 34. Consequential amendments 2 Act 1159 REPUBLIC OF GHANA The One Thousand one hundred and fifty-nineth ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED GHANA SPORTS FUND ACT, 2025 AN ACT to establish the Ghana Sports Fund to provide sustainable funding for sports development in the country and sport for development, to provide for the management of the Fund and for related matters. DATE of ASSENT: 24h December, 2025. PASSED by Parliament and assented to by the President: Ghana Sports Fund Establishment of the Ghana Sports Fund 1. (1) There is established by this Act, the Ghana Sports Fund as a body corporate. (2) The Fund may, for the performance of the functions of the Fund, acquire and hold property, dispose of property and enter into a contract or any other related transaction. (3) Where there is a hindrance to the acquisition of land, die land may be acquired for the Fund under the Land Act, 2020 (Act 1036) and the cost shall be borne by the Fund. 3 Act 1159 Ghana Sports Fund Act, 2025 Objects of the Fund 2. The objects of the Fund are to (a) provide sustainable funding for sports development and sport for development; and (b) facilitate transparency and accountability in resource mobilisation and management in sports. Sources of moneys for the Fund 3. The sources of moneys for the Fund are (a) moneys approved by Parliament; (b) proceeds derived from special sports lotteries conducted by the National Lottery Authority in accordance with section 31; (c) ten per cent of fees and charges that accrue to the Gaming Commission from sports betting companies; (d) five per cent of gate proceeds derived from sport activities; (e) three per cent of net proceeds derived from the transfer of (i) athletes within the country to sporting dubs in or outside the country; and (ii) Ghanaian athletes outside the country; (f) two per cent of proceeds derived from sponsorship of sporting activities; (g) zero point five per cent of bonuses received by national athletes and officials attached to die national athletes; (h) proceeds derived from sports competitions and tournaments; (i) five per cent of proceeds derived from the certification of athletes, sports federations, sports professionals, sporting dubs, sport equipment and sport logistics; (j) ten per cent of the total cost of the advertisement of beverages; (k) moneys that accrue to the Fund from investments; (I) grants, donations, gifts and any other voluntary contributions made to the Fund; (tn) proceeds from the sale of and returns from sports memorabilia; and (n) any other moneys that become lawfully payable or vested in the Board for the Fund. 4 Ghana Sports Fund Act, 2025 Act 1159 Bank account of the Fund 4. The moneys for the Fund shall (a) vest in the Board; and (b) be paid into a bank account opened for the Fund with the approval of the Controller and Accountant-General. Application of moneys of the Fund 5. For the purpose of achieving the objects of the Fund under section 2, moneys from the Fund shall be applied to (a) promote the development of or develop infrastructure required for the training of athletes, organisation of tournaments and participation in sports; (b) facilitate capacity building for athletes, para-athletes, sports professionals and administrators; (c) support the development of grassroots sports and school sports through identification of talent and nurturing programmes; (d) support the participation of national teams and athletes in international competitions; (e) promote research, technology and innovation in sports; (f) support the welfare of retired, injured and incapacitated amateur athletes, professional athletes and para-athletes; and (g) any other matter necessary for the achievement of the objects of the Fund. Governance of the Fund Governing body of the Fund 6. (1) The governing body of the Fund is a Board consisting of (a) a chairperson; (b) the Administrator; (c) the Chief Director of the Ministry; (d) a representative each from the following Ministries not below the rank of a Director, nominated by the respective Ministers: (i) the Ministry responsible for Local Government; and (ii) the Ministry responsible for Finance; 5 Act 1159 Ghana Sports Fund Act, 2025 (e) the Director-General of the National Sports Authority or a representative of the National Sports Authority not below the rank of a Director; (f) a person with not less than fifteen years’ experience in fund management and investment banking, nominated by the Minister; (g) a retired professional athlete, nominated by the Minister; and (h) three other persons nominated by the President, at least two of whom are women. (2) The President shall, in accordance with article 70 of the Constitution, appoint the chairperson and other members of the Board. Functions of the Board 7. (1) The Board is responsible for the management of the Fund. (2) For the purpose of subsection (1), the Board shall (a) have oversight responsibility for the collection and accounting of moneys lawfully due to the Fund; (b) contribute moneys from the Fund towards sport for development and sports development; (c) subject to the Public Financial Management Act, 2016 (Act 921), appoint a fund manager to invest moneys of the Fund that are not required for immediate use in financial instruments and ventures that are financially beneficial to the Fund; (d) organise fund-raising activities to raise money for the Fund; (e) ensure the effective and efficient performance of the functions of the Fund; and (f) perform any other function incidental to the achievement of the objects of the Fund. Duties and liabilities of members of the Board 8. (1) A member of the Board has the same fiduciary relationship with the Fund and the same duty to act with loyalty and in good faith as a director of a company incorporated under the Companies Act, 2019 (Act 992). 6 Ghana Sports Fund Act, 2025 Act 1159 (2) Without limiting subsection (1), a member of the Board has a duty (a) to act honestly and in the best interest of the Fund in the performance of the functions of that member; (b) to exercise the degree of care and diligence in the performance of the functions of that member that a person in that position would reasonably be expected to exercise in the circumstances; (c) not to disclose information, acquired in the capacity of the member as a member of the Board to any person or make use of or act on that information, except in the performance of the functions of the Fund or as may be permitted by law; (d) not to abuse the position of the office; and (e) not to pursue the personal interest of the member at the expense of the interest of the Fund. (3) A member of the Board who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of not less them five hundred penalty units and not more than two thousand penalty units. (4) Where a court determines that the Fund has suffered a loss or damage as a consequence of the act or omission of a member of the Board, the court may, in addition to imposing a fine, order the member of the Board convicted to pay appropriate compensation to the Fund. Tenure of office of members of the Board 9. (1) A member of the Board shall hold office for a period of four years and is eligible for re-appointment for another term only. (2) Subsection (1) does not apply to the Administrator and a person who is a member of the Board by reason of the office of that person other than the persons specified under subparagraphs (i) and (ii) of paragraph (d) of subsection (1) of section 6. (3) A member of the Board may at any time resign from office in writing addressed to the President through the Minister. (4) A member of the Board who is absent from three consecutive meetings of the Board without sufficient cause ceases to be a member of the Board. 7 Act 1159 Ghana Sports Fund Act, 2025 (5) The President may by a letter addressed to a member revoke the appointment of that member. (6) Where a member of the Board is, for a sufficient reason, unable to act as a member the Minister shall determine whether the inability may result in the declaration of a vacancy. (7) Where there is a vacancy (a) under subsection (3), (4) or (5) or subsection (2) of section 11, (b) as a result of a declaration under subsection (6), or (c) by reason of the death of a member, the Minister shall notify the President of the vacancy and the President shall appoint another person to fill the vacancy for the unexpired term. Meetings of the Board 10. (1) The Board shall meet at least once every three months for the despatch of business at the place and time determined by the chairperson. (2) The chairperson shall, at the request in writing of not less than one-third of the membership of the Board, convene an extraordinary meeting of the Board at the place and time determined by the chairperson. (3) The quorum at a meeting of the Board is nine members including the Administrator. (4) The chairperson shall preside at meetings of the Board and in the absence of the chairperson, a member of the Board, other than the Administrator, elected by the members present from among their number shall preside. (5) Matters before the Board shall be decided by a majority of the members present and voting and in the event of an equality of votes, the person presiding shall have a casting vote. (6) The Board may co-opt a person to attend a meeting of the Board but that person shall not vote on a matter for decision at the meeting. (7) The proceedings of the Board shall not be invalidated by reason of a vacancy among the members of the Board or a defect in the appointment or qualification of a member. 8 Ghana Sports Fund Act, 2025 Act 1159 (8) Subject to this section, the Board shall determine the procedure for the meetings of the Board. Disclosure of interest 11. (1) A member of the Board who has an interest in a matter for consideration (a) shall disclose in writing the nature of the interest and the disclosure shall form part of the record of the consideration of the matter; and (b) is disqualified from being present at or participating in the deliberations of the Board in respect of that matter. (2) A member ceases to be a member of the Board, if that member has an interest in a matter before the Board and (a) fails to disclose that interest; or (b) is present at or participates in the deliberations of the Board in respect of that matter. (3) Without limiting any further cause of action that may be instituted against the member, the Board shall recover any benefit derived by a member who contravenes subsection (1), in addition to the revocation of the appointment of the member. Establishment of committees 12. (1) The Board may establish committees consisting of members, non-members of the Board or both to perform a function of the Board. (2) A committee composed of members and non-members of the Board shall be chaired by a member of the Board. (3) Section 11 applies to a member of a committee of the Board. Allowances 13. Members of the Board and members of a committee of the Board shall be paid allowances approved by the Minister in consultation with the Minister responsible for Finance. Policy directives 14. The Minister may give policy directives consistent with the objects of this Act to the Board and the Board shall comply. 9 Act 1159 Ghana Sports Fund Act, 2025 Administrative Provisions Secretariat of the Fund 15. The Fund shall have a secretariat. Appointment of Administrator 16. (1) The President shall, in accordance with article 195 of the Constitution, appoint an Administrator for the Fund. (2) The Administrator shall hold office on the terms and conditions specified in the letter of appointment. Functions of the Administrator 17. (1) The Administrator (a) is the head of the secretariat of the Fund; (b) is responsible for the day-to-day administration of the Fund; (c) is responsible for ensuring the implementation of the decisions of the Board; (d) is answerable to the Board in the performance of functions under this Act; and (e) shall perform any other function assigned by the Board. (2) The Administrator may delegate a function to an officer of the Fund but shall not be relieved of the ultimate responsibility for the performance of the delegated function. Appointment of Deputy Administrator 18. (1) The President shall, in accordance with article 195 of the Constitution, appoint a Deputy Administrator for the Fund. (2) The Deputy Administrator shall hold office on the terms and conditions specified in the letter of appointment. Functions of the Deputy Administrator 19. The Deputy Administrator shall (a) assist the Administrator in the performance of the functions of the Administrator; (b) act as an Administrator in the absence of the Administrator; and (c) perform any other function that the Administrator may assign. 10 Ghana Sports Fund Act, 2025 Act 1159 Secretary to the Board 20. (1) The Administrator shall, in consultation with the Board, designate an officer of the Fund as Secretary to the Board. (2) The Secretary to the Board shall (a) subject to the directives of the Board, arrange the meetings of the Board; (b) keep records of minutes of meetings and decisions of the Board; and (c) perform any other function that the Board may assign. Appointment of other staff 21. (1) The President shall, in accordance with article 195 of the Constitution, appoint other staff of the Fund that are necessary for the effective and efficient performance of the functions of the Fund. (2) Other public officers may be transferred or seconded to the Fund. (3) The Board may, on the recommendation of the Administrator, engage the services of experts and consultants. Internal Audit Unit 22. (1) The Fund shall have an Internal Audit Unit in accordance with section 83 of the Public Financial Management Act, 2016 (Act 921). (2) The Internal Audit Unit shall be headed by an Internal Auditor who shall be appointed in accordance with the Internal Audit Agency Act, 2003 (Act 658). (3) The Internal Auditor is responsible for the internal audit of the Fund. (4) The Internal Auditor shall subject to subsections (3) and (4) of section 16 of the Internal Audit Agency Act, 2003 (Act 658), at intervals of three months (a) prepare and submit to the Board a report on the internal audit carried out during the period of three months immediately preceding the preparation of the report; and (b) make recommendations in each report with respect to matters which appear to the Internal Auditor as necessary for the conduct of the affairs of the Fund. 11 Act 1159 Ghana Sports Fund Act, 2025 (5) The Internal Auditor shall, in accordance with subsection (4) of section 16 of the Internal Audit Agency Act, 2003 (Act 658), submit a copy of each report prepared under this section to (a) the Minister; (b) the Auditor-General; and (c) the chairperson of the Board. Financial Provisions Expenses of the Fund 23. (1) The expenses of the Fund, including the salaries of employees of the Fund and administrative expenses of the Fund, shall be a charge on the Fund. (2) The salaries of employees of the Fund is the same as those applicable to employees of an equivalent or analogous grade in the Public Service. (3) Administrative expenses paid out of the Fund shall not exceed ten per cent of the moneys of the Fund. Exemptions 24. Subject to article 174 of the Constitution and the Exemptions Act, 2022 (Act 1083), the Fund is exempt from the payment of taxes that the Minister responsible for Finance may, in writing, determine with the prior approval of Parliament. Accounts and audit 25. (1) The Fund shall keep books, records, returns of account and other documents relevant to the accounts in the form approved by the Auditor-General. (2) The Board shall submit the accounts of the Fund to the Auditor-General for audit at the end of the financial year. (3) The Auditor-General shall, within six months after the end of the immediately preceding financial year, audit the accounts of the Fund, submit the report to Parliament and forward a copy of the report to the Minister and the Board. 12 Ghana Sports Fund Act, 2025 Act 1159 (4) The financial year of the Fund is the same as the financial year of the Government. Annual report and other reports 26. (1) The Board shall, within thirty days after the receipt of the audit report, submit an annual report to the Minister covering the activities and operations of the Fund for the year to which the report relates. (2) The annual report shall include the report of the Auditor- General. (3) The Minister shall, within thirty days after the receipt of the annual report, submit the report to Parliament with a statement that the Minister considers necessary. (4) The Board shall submit to the Minister any other report that the Minister may require in writing. Beneficiaries, Application and Disbursement of the Fund Beneficiaries of the Fund 27. The following persons are eligible to benefit from the Fund: (a) a national athlete; (b) a federation or an association in good standing with the National Sports Authority; (c) a retired national athlete; and (d) any other person approved by the Board. Application to the Fund 28. (1) A person who is eligible to benefit from the Fund under section 27 may apply to the Fund through the Administrator. (2) An application under subsection (1) shall be made in the prescribed manner and form. (3) The Administrator shall, within ten days after the receipt of an application under this section, (a) approve the application and give notice in writing of the approval to the applicant; or (b) refuse the application and give notice in writing of the refusal to the applicant and state the reasons for the refusal. 13 Act 1159 Ghana Sports Fund Act, 2025 Disbursement of the Fund 29. (1) The Fund shall allocate and disburse moneys from the Fund in order to achieve the objects of the Fund. (2) The Fund shall, within three months after the passage of the Appropriation Act, submit to Parliament for approval, the formula for the disbursement of the Fund. (3) Payments of the Fund to applicants shall be in the form of grants or loans to be determined by the Board as set out in Regulations or the operational manual of the Fund. (4) The Minister may give directives for the application of the Fund for sports programmes. Redress Mechanism Review of decision 30. (1) A person dissatisfied with a decision of the Board may, within thirty days after receipt of the decision, submit a complaint in writing to the Board for a review of the decision. (2) A person dissatisfied with the decision of the Board under subsection (1) may, within thirty days after receipt of the decision, submit a complaint in writing to the Minister for a review of the decision. (3) The Minister shall, within fourteen days after receipt of the complaint, communicate the decision of the Minister to the complainant. (4) A person dissatisfied with the decision of the Minister may, within thirty days after receipt of the decision, seek redress in a court of competent jurisdiction. Miscellaneous Provisions Collaboration with National Lottery Authority 31. (1) The Fund shall, in collaboration with the National Lottery Authority, conduct special sports lotteries for purposes of sports development. (2) Proceeds derived under subsection (1) shall form part of the sources of moneys for the Fund. 14 Ghana Sports Fund Act, 2025 Act 1159 Regulations 32. The Minister shall, in consultation with the Board by legislative instrument and within twelve months after the coming into force of this Act, make Regulations to provide (a) for the procedure for application to the Fund; (b) for the procedure for the application of welfare matters; and (c) generally, for the effective and efficient implementation of this Act. Interpretation 33. In this Act, unless the context otherwise requires, “Administrator” means the person appointed under section 16; “athlete” means an individual who participates in sports; “betting” means a game of chance or wagering activity, online or physical, in which money or other stakes are risked on the outcome of a sporting event or activity; “Board” means the governing body of the Fund established under section 6; “certification” means the formal authorisation granted by a recognised sports governing body or competent authority, confirming eligibility to participate in a specified sport or sporting activity; “Deputy Administrator” means the person appointed under section 18; “elite sport” means the highest level of athletic competition in which athletes strive for excellence and achievements on the global scale; “Fund” means the Ghana Sports Fund established under section 1; “Gaming Commission” means the Gaming Commission established under section 2 of the Gaming Act, 2006 (Act 721); “gate proceeds” means revenue derived from the sale of tickets or entry fees for attendance at a sporting event; 15 Act 1159 Ghana Sports Fund Act, 2025 “international federation” means a professional sports governing body established outside the country that is responsible for the regulation and promotion of a specific sport or group of sports at the international level; “local federation” means a professional sports governing body or organisation established within the country that is responsible for the regulation, development and promotion of a specific sport or group of sports at the national level; “Minister” means the Minister responsible for Sports and Recreation; “national athletes” means individuals who represent their country in an international sports competition; “National Lottery Authority” means the National Lottery Authority established under section 34 of the National Lotto Act, 2006 (Act 722); “professional” means a sports athlete who is duly certified or licensed by the relevant governing body or federation to compete for remuneration; “sport” means an organised physical activity or a competitive event involving professional or amateur athletes or a recreational activity that is undertaken to promote physical fitness, health and the well-being of an individual; “sport for development” means the conscious application of sports and physical activity to achieve broader developmental goals relating to various sectors; “sports” means organised competitive activities involving elite professional athletes; “sports development” means a multi-faceted approach to enhance sports participation and the positive impact on an individual and the society through different stages of the development of athletes from grassroots to elite; “sports federations” means organisations that govern and administer sports or disciplines at national or international levels; 16 Ghana Sports Fund Act, 2025 Act 1159 “sports infrastructure” means a physical facility, a structure or an installation designed, constructed or adapted for training, development or hosting of a sporting activity or event; “sports professionals” means individuals who work in the sports industry in various capacities; and “transfer” means the sale, assignment or permanent movement of the registration and contractual rights of a professional athlete from a dub, a team or an organisation to another dub, team or organisation within or outside the country, for monetary or any other consideration. Consequential amendments 34. The enactments specified in the second column of the Schedule are amended to the extent specified in the third column of the Schedule. 17 Act 1159 Ghana Sports Fund Act, 2025 SCHEDULE Consequential Amendments (section 34) NO. ENACTMENT EXTENT TO WHICH AMENDED 1. Gaming Act, 2006 (Act 721) The Gaming Act, 2006 (Act 721) is amended by the insertion after section 68, of “Allocation of funds of the Commission 68A. The Commission shall allocate ten per cent of fees and charges derived from sports betting companies to the Ghana Sports Fund established under section 1 of the Ghana Sports Fund Act, 2025 (Act 1159).”. 2. Sports Act, 2016 (Act 934) The Sports Act, 2016 (Act 934) is amended by the insertion after section 15, of “Allocation of funds of the Authority 15A. The Authority shall allocate to the Ghana Sports Fund established under section 1 of the Ghana Sports Fund Act, 2025 (Act 1159) the following moneys that accrue to the Authority in the course of the performance of the functions of the Authority and sponsorship received for sports activities: (a) five per cent of gate proceeds derived from sport activities; and (b) two per cent of proceeds derived from sponsorship of sports activities.”. 18 Ghana Sports Fund Act, 2025 Act 1159 Date of Gazette notification: 24th December, 2025. 19 PRINTED BY GHANA PUBLISHING COMPANY LTD. ASSEMBLY PRESS, ACCRA. GPCL/A063/450/01/2026 Website:www.ghanapublishing.com Email:info@ghanapublishing.com Tel: +233 0+302-664338/9 Website:www.ghanapublishing.com mailto:info@ghanapublishing.com