The report, produced by the Rio de Janeiro 2016 Olympic Games Probe Committee, has recommended various radical measures, including a detailed forensic audit on spending.

Earlier this week, the Daily Nation reported that Kenyan Sports Minister Hassan Wario and other senior officials have been questioned by police over the "disappearance" of KES88 million (£683,000/$864,000/€814,000) meant for the country’s athletes at Rio 2016.

Detectives from the Directorate of Criminal Investigations moved into the Ministry of Sports, Culture and the Arts’ Kencom House offices, where they interviewed Wario for about four hours.

Officers are also said to have questioned the Ministry's director of administration, Harun Komen, and chief of staff, Wesley Maritim.

The National Olympic Committee of Kenya (NOCK) signed a deal with Kenya Airways which agreed KES175,000 (£1,400/$1,700/€1,600) return tickets per person in economy class to the Rio Olympics and communicated the same to the Ministry who told them they would follow up and secure the tickets.

The total payment for the tickets ended up being KES154,541,280 (£1,200,039/$1,517,615/€1,428,349) which was KES88,611,480 (£687,940/$870,176/€818,992) more than NOCK’s quote, it is claimed.

"The Auditor General [Edward Ouko] should undertake a special audit on the expenditure relating to the Rio 2016 Summer Olympics, including the procurement of air tickets so as to determine the actual number of tickets procured, dispatched and the actual recipients," reads part of the report.

The report also says that Ouko should look into the accommodation arrangements at the Games to establish those who had it and the manner in which they paid for it.

"The office of the Auditor General should undertake a detailed forensic audit of any money allocated from the consolidated fund towards facilitating the Rio 2016 Olympics and table a report before this committee within three months," the report adds.

The report, which is ready to be presented by Wario to Kenya’s President Uhuru Kenyatta, includes a long list of damning allegations.

Kenyan long-distance runner Thomas Longosiwa has rubbished claims that he received overseas allowances despite not travelling to Rio de Janeiro for the Games.

Longosiwa, who was axed from Team Kenya just before the quadrennial event, said he never received the alleged KES761,833 (£5,906/$7,485/€7,035) in allowances.

"I want to challenge them to produce bank documents where they either deposited money into my account or wrote me a cheque," the London 2012 Olympic 5,000 metres bronze medallist told the Daily Nation.

"The Probe Committee should just have summoned me to give my side of the story instead of coming up with things they can’t substantiate.

"I highly suspect that someone could have pocketed that cash to tarnish my name and I am utterly shocked by these allegations."

Longosiwa claims the only cash he received was KES60,000 (£465/$589/€554) in local training allowances.

Others accused by the Probe Committee to have received allowances despite not travelling to the Games are Boniface Mweresa, Kiprono Koske and Maurine Mutuku.

The report states, however, that Mutuku returned the KES960,000 (£7,434/$9,433/€8,877) she had been given in allowances having not travelled after falling ill.

The Probe Committee, whose members included Ibrahim Hussein - the first black man to win the New York Marathon - has also accused Team Kenya captain Wesley Korir of not adhering to preparations and regulations.

Korir is said to have left a training camp on May 29, less than three months before the start of the Games, and proceeded to run as a pacesetter for his wife Tarah McKay as she chased an Olympic qualifying time at the Ottawa Marathon.

The report states that covering 41 kilometres out of the full 42km race so close to the Games was the reason behind Korir not recovering enough to run the marathon in Rio de Janeiro.

"He dropped out of the Rio Olympic race citing 'water mix-up' problem along the course," it reads.

Korir, however, argues his participation in Ottawa could not have affected his performance at the Games.

"Someone thinking that running 40km with my wife almost three months before Olympics affected my race then they know nothing about marathon training and running," he told the Daily Nation.  

"I did many 40km long run at faster pace than what I did with my wife as directed by coaches.

"I used instructions approved by Team Kenya coaches for the race in Ottawa.

"There was no one in camp and everyone was training on his own.

"The problem is people, who don’t understand marathon have now become masters of the game."