A shocking forensic audit report by the Auditor-General has uncovered deep-rooted corruption, systemic control failures, and massive financial losses
A shocking forensic audit report by the Auditor-General has uncovered deep-rooted corruption, systemic control failures, and massive financial losses at the National Service Authority (NSA), amounting to over GH¢2.45 billion between 2018 and 2024.
The comprehensive audit, titled “Forensic and Technical Audit on the National Service Authority (NSA)”, paints a disturbing picture of how weak institutional oversight, human interference, and deliberate breaches of internal controls enabled one of Ghana’s largest payroll scandals in recent years — now dubbed the NSA Ghost Names Scandal.
Background to the Scandal
The National Service Authority, established to manage the posting and payment of Ghana’s National Service Personnel (NSP), introduced the Centralized Service Management Platform (CSMP) to streamline recruitment, verification, and payments through digital systems such as Ezwich and GhanaPay.
The platform was built to eliminate human interference, featuring biometric validation, multi-tier approval systems, and automatic payroll generation to ensure transparency.
However, the audit reveals that NSA management bypassed these safeguards, with officials allegedly instructing the Ghana Interbank Payment and Settlement Systems (GhIPSS) to override security protocols.
The report noted that the CSMP itself was robust and “fit for purpose,” but its integrity was compromised by deliberate manipulation and weak accountability structures.
Massive Financial Irregularities
The Auditor-General’s findings expose eight major categories of irregularities totaling GH¢2,448,202,404.46, caused by unverified payments, unauthorized transactions, and repeated breaches of control mechanisms.
Out of this figure, GH¢989,032,520.38 was paid without biometric or monthly validation;
GH¢40,104,660.18 went to unverified volunteers;
GH¢301,935,899.82 represented unsupported vendor payments through the National Service Marketplace;
GH¢1,017,827,083.99 was paid to personnel beyond the stipulated 13-month service period; and
GH¢28,537,647.17 in statutory deductions could not be traced or accounted for.
The audit also identified GH¢8.26 million in payments to individuals who were no longer in service and GH¢7.5 million in transactions missing from the CSMP database altogether.
Another GH¢55 million in banking transactions remains unaccounted for, signaling deep flaws in the NSA’s cash management and reconciliation processes.
Human Involvement and Payroll Manipulation
One of the most damning aspects of the report was the direct involvement of NSA officials in the fraudulent activities.
Two internal staff — Jacob Yawson and Abraham Bismark Gaisie — allegedly received GH¢20,234,468.18 through their private companies, Nyansapo Comp Ltd and CONABPOWER, respectively.
These payments were made through the Ezwich platform without any proper justification or approval.
Additionally, the audit revealed that GH¢9.27 million was paid to the National Service Personnel Association (NASPA) without any memorandum of understanding or proof of expenditure. The report stated that “there was no evidence of accountability or retirement of the funds by NASPA leadership.”
Ghost Names and Fake Data
In a particularly alarming finding, auditors discovered that service personnel with fake ages, including minors under 18 and individuals reportedly over 100 years old, were enrolled and paid allowances totaling GH¢1.97 million.
“Records even showed negative ages in some instances,” the report noted, describing it as “gross negligence and failure in basic data validation.”
The audit also implicated Gifty Afia Oware-Aboagye, then Deputy Executive Director of the NSA, who was irregularly enrolled as a service person during the 2021/2022 service year despite being a full-time public officer.
Her allowances, totaling GH¢6,708.48, were allegedly channeled through the National Service Marketplace for a “credit facility.” She was among 4,556 irregular enrollees, costing the state GH¢899,350.
Duplications and System Overrides
The report further uncovered duplicate service numbers linked to multiple Ezwich accounts, leading to irregular transactions amounting to GH¢149,960,667.35. These duplications allowed payments to be processed to multiple accounts under a single name, a sophisticated form of digital payroll fraud.
Auditors also found that key documents for the CSMP and its procurement were missing, segregation of duties was absent, and manual overrides were frequently used to bypass automated checks — all of which “collectively undermined the system’s integrity.”
Recommendations and Government Action
The Auditor-General, Johnson Akuamoah Asiedu, described the findings as evidence of a “systemic abuse of process and disregard for accountability.”
He recommended urgent structural reforms, including:
Immediate cancellation of all manual and private enrolments;
Strict enforcement of biometric validation before posting;
Elimination of all manual overrides in the CSMP; and
Transfer of NSA payroll management to the Controller and Accountant-General’s Department (CAGD) for independent oversight.
“To prevent recurrence, all postings and validations must occur strictly through the CSMP with full audit trails and automated alerts for suspicious activities,” the report stressed.
Prosecutions Underway
Following the revelations, the Attorney-General and Minister for Justice, Dr. Dominic Ayine, has initiated criminal proceedings against two former NSA executives — Osei Asibey Antwi and Gifty Oware Mensah — while assuring that more prosecutions will follow as investigations widen.
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