The Office of the Auditor-General has initiated a GH¢2.4 billion surcharge against former senior officials of the National Service Authority (NSA) and their collaborators after a sweeping forensic audit uncovered what it describes as a “well-orchestrated conspiracy” to defraud the state.
The explosive audit report, covering January 2018 to December 2024 and submitted to Parliament on October 1, reveals a web of deliberate financial manipulation involving former NSA Director-General Osei Assibey Antwi and Deputy Director-General Gifty Oware-Mensah.
“The evidence points to a deliberate and coordinated effort to create channels for the illegal siphoning of funds meant for National Service Personnel,” Auditor-General Johnson Akuamoah Asiedu told the Daily Graphic in an exclusive interview.
He emphasized that under Article 187(7) of the 1992 Constitution, the surcharge process will run independently and concurrently with criminal prosecutions by the Attorney-General.
A Massive Phantom Marketplace Fraud
One of the most audacious discoveries was a fabricated online marketplace supposedly created to help National Service Personnel (NSPs) purchase goods on credit.
However, auditors discovered that none of the alleged buyers existed.
“It was a complete fiction… an engine for generating ghost payments,” the Auditor-General disclosed.
Key Findings:
- GH¢301.6 million was funneled to 32 vendor accounts via Ezwich and Ghanapay.
- 56% (GH¢169 million) went to Direct Savings and Loans Ltd, via vendor names “DSLCONSUM” and “NSSDSLCOUM.”
- No contracts, no board approvals, no evidence of goods supplied.
- Scheme was outside NSA’s mandate.
A woman from Kumasi involved in the fraud allegedly confessed to withdrawing funds and delivering them directly to Deputy DG Oware-Mensah. The portal developer also reportedly admitted his involvement.
Senior Officials Paid Themselves as “Ghost Personnel”
The audit uncovered a shocking “ghost personnel” scheme within NSA leadership.
- Osei Assibey Antwi allegedly enrolled himself as a voluntary service person and paid himself GH¢516,000 monthly for 16 months — totalling GH¢8.2 million.
- Gifty Oware-Mensah also registered herself as a service personnel while drawing her full salary as Deputy Director-General.
“This is a clear abuse of office… How can those mandated to oversee the scheme turn themselves into beneficiaries?” the Auditor-General questioned.
Surcharge Action Begins
The Auditor-General confirmed that surcharge proceedings are now underway against:
- Osei Assibey Antwi
- Gifty Oware-Mensah
- All implicated vendors
The NSA has been asked to justify the GH¢301.6 million vendor payments or face recovery measures with Bank of Ghana interest rates applied.
More Shocking Irregularities Exposed
The audit uncovered further alarming misconduct:
Ineligible Personnel Payments
- GH¢1.97 million was paid to people below 18 or above 60.
- Some listed personnel were a staggering 1,027 years old, exposing gross data manipulation.
Conflict of Interest
- GH¢2.2 million was paid to two companies owned by a sitting NSA Board Member for “monitoring and evaluation,” violating procurement laws and ethics.
A Landmark Case in Ghana’s Anti-Corruption Drive
The Auditor-General reaffirmed his office’s commitment to recovering every pesewa stolen from the state.
“We are duty-bound to use every power under the law to recover these losses,” he stressed.
With both criminal prosecution and surcharge processes running in parallel, the NSA scandal is shaping up to be one of Ghana’s largest public-sector fraud cases in recent years, one that could redefine accountability in the management of state funds.
