Auditor-General surcharges Osei Assibey, Gifty Oware over GH¢2.4 billion alleged fraud

The Auditor-General has taken decisive action to recover GH¢2.4 billion allegedly misappropriated from the National Service Authority (NSA), surcharging former Director-General Osei Assibey Antwi, his deputy Gifty Oware-Mensah, and other collaborators.

The move follows a comprehensive forensic audit that uncovered large-scale irregularities in the management of funds intended for National Service Personnel (NSPs).

The Technical and Forensic Audit, which examined NSA activities from January 2018 to December 2024, revealed what the Auditor-General, Johnson Akuamoah Asiedu, described as a “well-orchestrated conspiracy” to defraud the state. Letters demanding repayment have been issued to the officials involved, requiring them to justify the disbursed funds or face surcharge action under Article 187(7) of the 1992 Constitution.

Speaking exclusively to the media, Mr. Akuamoah Asiedu said the investigation implicated the NSA’s top management in a network of fraudulent schemes. “The evidence points to a deliberate and coordinated effort to divert funds meant for National Service Personnel,” he stated. He added that the surcharge process is independent of criminal court proceedings and will proceed alongside prosecutions initiated by the Attorney-General’s office.

The audit revealed a sophisticated virtual marketplace that allegedly allowed NSPs to buy goods on credit, with deductions made from their allowances. The forensic review, however, found that the platform generated ghost payments, transferring GH¢301.6 million to 32 vendor accounts. Notably, approximately 56 per cent of the total—around GH¢169 million—was paid to a single entity, Direct Savings and Loans Ltd, through 151 transactions.

The report also uncovered that senior NSA officials had enrolled themselves as service personnel to claim allowances illegally. Antwi reportedly received GH¢516,000 per month for 16 months, totaling GH¢8.2 million, while Oware-Mensah drew allowances alongside her deputy director salary. The audit described this as a blatant abuse of office and conflict of interest.

Other findings included payments to “ineligible personnel,” including individuals below 18 or above 60, with some entries listing ages exceeding 1,000 years. Payments totaling GH¢2.2 million were also made to companies owned by a sitting NSA board member for “monitoring and evaluation” services, violating procurement and public service rules.

Mr. Akuamoah Asiedu confirmed that the surcharge process is now underway and stressed that all implicated officials and vendors will be held accountable, with the aim of recovering public funds and restoring integrity to the National Service Authority.