Introduction

In a landmark move to combat corruption and recover misappropriated public funds, the Office of the Auditor-General (A-G) has surcharged two former high-ranking officials of the National Service Authority (NSA). Osei Assibey Antwi, the former Director-General, and Gifty Oware-Mensah, the former Deputy Director-General, are at the center of a GH¢2.4 billion fraud scandal. This article delves into the details of the audit findings, the legal framework guiding the surcharge, and the broader implications for public financial management in Ghana.

Key Points

Background

The Role of the Auditor-General

The Auditor-General of Ghana is an independent constitutional body tasked with auditing public accounts to ensure transparency and accountability. Under Article 187(7) of the 1992 Constitution, the Auditor-General has the authority to surcharge individuals responsible for financial mismanagement or misappropriation of public funds.

The National Service Authority (NSA)

The NSA is a government agency responsible for deploying graduates into national service to contribute to development. The authority manages funds allocated for stipends, operational costs, and other logistical support for national service personnel.

Allegations and Initial Investigations

Allegations of financial irregularities within the NSA prompted a technical and forensic audit covering the period from January 2018 to December 2024. The audit report, submitted to Parliament on October 1, 2025, revealed systemic fraud and financial mismanagement.

Analysis of the Audit Findings

Systemic Fraud and Financial Mismanagement

The audit report describes the fraud as a “well-orchestrated conspiracy” designed to systematically defraud the state. Key findings include:

• Lack of formal agreements with vendors.
• No evidence of goods or services delivered despite substantial payments.
• Payments to ineligible personnel, including individuals below 18 or above 60 years old.
• Conflict of interest as senior officials enrolled themselves as beneficiaries.

Key Financial Irregularities

GH¢169 million (56% of the misappropriated funds) was paid to a single entity, Direct Savings and Loans Ltd, through 151 transactions under vendor names “DSLCONSUM” or “NSSDSLCOUM.”

Additionally, GH¢2.2 million was paid to two companies owned by a sitting NSA Board Member for “monitoring and evaluation” services, a clear breach of procurement laws and public service ethics.

Personal Enrichment by Senior Officials

The audit revealed that Osei Assibey Antwi enrolled himself as a voluntary national service personnel and paid himself a monthly allowance of GH¢516,000 for 16 months, totaling GH¢8.2 million.

Similarly, Gifty Oware-Mensah registered herself as an NSA staff member and received monthly allowances while simultaneously drawing her full salary as Deputy Director-General.

Practical Advice for Public Financial Management

Strengthening Internal Controls

Public institutions must implement robust internal controls to prevent fraud. Key measures include:

• Regular audits and financial reviews.
• Clear procurement procedures with formal agreements and documentation.
• Segregation of duties to prevent conflicts of interest.

Enhancing Transparency and Accountability

Transparency can be improved through:

• Public disclosure of financial transactions.
• Whistleblower protections to encourage reporting of irregularities.
• Independent oversight by bodies like the Auditor-General.

Legal and Ethical Training

Regular training on public financial management laws, ethics, and anti-corruption measures can help prevent misuse of public funds.

Frequently Asked Questions (FAQ)

What is a surcharge?

A surcharge is a financial penalty imposed by the Auditor-General on individuals found responsible for misappropriating public funds. It is a constitutional measure to recover lost funds.

How does the surcharge process work?

The Auditor-General issues a surcharge notice to the individuals involved, demanding repayment of the misappropriated amount. The process is independent of criminal proceedings.

Can the surcharged individuals appeal?

Yes, individuals can challenge the surcharge through legal means, but they must provide justification for the payments in question.

What are the legal implications of this case?

The case highlights the enforcement of Article 187(7) of the 1992 Constitution and underscores the legal consequences of financial mismanagement in public office.

Conclusion

The surcharge of former NSA officials Osei Assibey Antwi and Gifty Oware-Mensah for the misappropriation of GH¢2.4 billion is a significant step in holding public officials accountable. The case underscores the importance of transparency, internal controls, and ethical governance in public financial management. As legal proceedings unfold, this case will serve as a precedent for future actions against financial mismanagement in Ghana.