Auditor-General’s Forensic Audit Uncovers GH¢2.45 Billion in NSA Irregularities: Ghost Names, Bypassed Controls, and Manual Overrides Exposed
The Auditor-General’s Department has released a damning forensic audit report on the National Service Authority (NSA), revealing financial irregularities totaling GH¢2.45 billion from 2018 to 2024, primarily through ghost names, manual overrides, and unsupported payments.
The findings, detailed in a report submitted to Parliament on October 1, 2025, highlight systemic weaknesses in the NSA’s Client Service Management Portal (CSMP) and Metric App, despite the systems being deemed “fit for purpose.”
The audit, commissioned pursuant to Article 187(8) of the 1992 Constitution and Section 16 of the Audit Service Act, 2000 (Act 584), uncovered eight major categories of irregularities, including:
GH¢1.07 billion in payments exceeding 13 months of service.
GH¢989 million disbursed to personnel without biometric verification or monthly attendance records.
GH¢302 million paid to vendors lacking contracts, invoices, or proof of work.
Auditors attributed the issues to “deliberate bypasses” of automated controls, with 78% of postings and over 65% of enrollments processed manually, undermining the platforms’ integrity. The report criticized the NSA for generating payroll lists outside the system and issuing indemnities to evade safeguards recommended by the Ghana Interbank Payment and Settlement Systems (GhIPSS).
A particularly egregious case involved the former Deputy Executive Director, who was enrolled as a service person while employed, receiving GH¢559 monthly for 12 months—part of the broader scandal leading to her charges for embezzling millions.
The auditors recommended transferring payroll to the Controller and Accountant-General’s Department (CAGD), enforcing a “no Ghana Card, no posting” policy, and prohibiting manual overrides. They affirmed the software’s suitability but stressed that “simply changing the technology won’t address these issues” without fixing human-induced flaws.
This follows an August 2025 Ministry of Youth and Sports directive to replace the systems despite the audit’s endorsement, a decision the NSA warned could collapse operations for 130,000+ 2025/26 graduates. The report’s release comes amid ongoing probes, with the AG announcing in October that recoveries could reach GH¢2.2 billion.
