The Office of the Auditor-General has exercised its constitutional mandate to surcharge former senior officials of the National Service Authority (NSA) and their collaborators, as part of efforts to recover GH¢2.4 billion alleged to have been unlawfully disbursed from public funds.
This follows a Technical and Forensic Audit of the NSA’s systems, which the Auditor-General describes as a “well-orchestrated conspiracy” aimed at systematically defrauding the state. Auditor-General Johnson Akuamoah Asiedu has formally written to the officers involved, directing them to refund the GH¢2.4 billion in the absence of satisfactory justification.
The Daily Graphic has sighted the audit report, which covers the period from January 2018 to December 2024 and was submitted to Parliament on October 1, 2025.
In an exclusive interview, Mr Asiedu disclosed that the investigations placed the former Director-General of the NSA, Osei Assibey Antwi, and his deputy, Gifty Oware-Mensah, at the centre of an extensive network of fraudulent activities.
“The evidence indicates a deliberate and coordinated attempt to create avenues for the illegal diversion of funds meant for National Service Personnel,” the Auditor-General said.
He added that his office is compelled under Article 187(7) of the 1992 Constitution to recover every pesewa lost to the state, stressing that the surcharge process is separate from, and can proceed alongside, criminal prosecution by the Attorney-General.
The audit revealed that about 56 per cent of the total amount — approximately GH¢169 million — was paid to a single company, Direct Savings and Loans Ltd, through vendor names “DSLCONSUM” and “NSSDSLCOUM” across 151 transactions.
According to the report, these payments were made amid severe control lapses, including the absence of formal vendor contracts, no evidence of goods or services delivered, lack of board approval, and the implementation of an initiative outside the NSA’s legal mandate.
A key suspect from Kumasi allegedly admitted to routinely withdrawing the funds and handing them over to the former Deputy Director-General, Mrs Oware-Mensah. The developer of the marketplace portal involved in the scheme has also reportedly confessed to his role.
The audit further uncovered that some senior NSA officials illegally enrolled themselves as National Service Personnel to receive allowances. Mr Assibey Antwi reportedly registered as a voluntary service person and paid himself a monthly allowance of GH¢516,000 for 16 months, amounting to GH¢8.2 million.
Similarly, Mrs Oware-Mensah was found to have registered as an NSS personnel and collected monthly allowances while still receiving her full salary as Deputy Director-General.
Describing the conduct as a clear conflict of interest and abuse of office, the Auditor-General questioned how officials tasked with overseeing the scheme could turn themselves into beneficiaries.
The report demands that the NSA provide full documentation to justify vendor payments totalling GH¢301.6 million, warning that failure to do so would result in recovery of the amount, with interest applied at the prevailing Bank of Ghana rate.
Mr Asiedu confirmed that the surcharge process against Mr Assibey Antwi, Mrs Oware-Mensah and the implicated vendors is already underway.
The audit also revealed payments to ineligible persons, including allowances totalling GH¢1.97 million paid to individuals below the age of 18 or above 60. In a particularly startling finding, some individuals listed on the NSA payroll were recorded as being 1,027 years old.
Additionally, the report flagged GH¢2.2 million paid to two companies owned by a sitting NSA board member for “monitoring and evaluation” services, describing the transactions as a clear violation of procurement laws and public service ethics.
