President Jacob Zuma received substantial personal benefits from the multi-million rand upgrade to his Nkandla homestead in KwaZulu-Natal, the Mail & Guardian reported on Friday.
This emerged in Public Protector Thuli Madonsela's provisional report into the upgrades, according to the newspaper.
Government has stated the upgrades were essential for Zuma's security, but Madonsela found a swimming pool, visitors' centre, amphitheatre, cattle kraal, marquee area, extensive paving, and new houses for relatives included in the upgrade at "enormous cost" to the taxpayer.
Madonsela's report recommended the president be called to account by Parliament for violating the executive ethics code on two counts.
These were for failing to protect state resources, and misleading Parliament for suggesting he and his family had paid for all non-security-related features.
One of the key allegations listed in the report stated that costs escalated from an initial R27m to R215m, with a further R31m in works outstanding.