
SML lawyer refutes OSP claims on misappropriation of funds
7 mins read
10th September 2025 9:52:35 AM
6 mins readBy: Phoebe Martekie Doku

The Acting Director General of the National Service Authority (NSA), Ruth Seddoh, has made a shocking revelation following a recent audit by her outfit.
Speaking to JoyNews on Tuesday, September 9, she revealed that the audit exposed more than 1,000 babies, some less than a year old, listed as National Service Personnel on NSA’s payroll.
She explained, “If the system were foolproof, we wouldn’t have had children under one year without a Ghana Card being on our payroll. We had almost 1,000 kids under one year on our payroll, on our system.
"But we were thinking that if the system were to be foolproof, the system would have detected that these people were minors. Because it is done, and it can be done. To the extent that the system can determine that these ones are below the age of 18, but that was not done.”
According to her, about 3,000 individuals beyond the age of 80 were fraudulently receiving payments as National Service Personnel.
“Meanwhile, the exit years for everybody is 40 years. So how come people above 40 years were found under the system?” she questioned.
On June 18, the NSA’s Central Management System (CMS) was abruptly suspended by the Ministry of Youth Development and Empowerment following a directive from President John Dramani Mahama, due to suspicions of irregularities.
This suspension delayed postings for the 2025/2026 national service personnel. However, the Acting Executive Director of the National Service Authority has hinted that postings for 2025/2026 will be released on November 1.
“The transition team has been put in place and the framework for the new system has been set up… I can assure any prospective personnel to calm down, as by November 1 posting will be done,” the Acting Director General noted.
The Authority is among the many institutions being probed by the Office of the Special Prosecutor (OSP) for alleged irregularities. A recent report by the non-profit investigative body, The Fourth Estate, alleges that the former Director-General (D-G) of the NSA, Osei Assibey Antwi, was listed as a volunteer within the NSA while in office.
According to the report, the former Director-General of the NSA was enlisted with the 2022/2023 service year batch, which was a year after assuming the D-G position. Osei Assibey Antwi was assigned an EZWICH card with the number 1177042059 and posted to the Greater Accra region as a volunteer.
However, The Fourth Estate reported that an Auditor-General’s investigation traced the former Director-General, listed as an NSA volunteer, to his company, Kumawu Farms, in the Ashanti Region, where he was paid GH¢516,000 every month for 16 months, amounting to GH¢8,256,000 in total.
This revelation aligns with an earlier statement by the Attorney-General and Minister of Justice, Dr. Dominic Ayine, while providing an update on investigations by Operation Recover All Loot (ORAL) into financial irregularities within the Authority on Friday, June 13.
“In the 2022/2023 service year, a total of eight million, two hundred and fifty-six thousand Ghana Cedis (GH¢8,256,000.00) was deposited into EZWICH account number 1177042059, which is registered in the name of suspect Osei Assibey. Investigations showed that he personally received these funds,” Dr. Ayine said.
In July, Dr. Dominic Ayine revealed that eight individuals, including three former officers of the National Service Authority (NSA), have admitted to their involvement in the misappropriation of funds at the National Service Scheme (NSS).
Providing an update on the case as part of the Government Accountability Series on Monday, July 28, Dr. Ayine disclosed that eight individuals want to plead guilty in exchange for lighter punishment.
He explained that the office intended to file formal charges last week; however, this has been postponed following new revelations regarding the ongoing case.
The new evidence, he noted, is tied to a Bank of Ghana account linked to former NSA Director-General Osei Assibey, suggesting potential embezzlement involving public funds.
According to him, a total of GH¢189 million was deposited into the account of Mr. Osei Assibey; however, GH¢80 million cannot be accounted for. Furthermore, nearly GH¢2 million was allegedly withdrawn using two cheques that carried Mr. Assibey’s name and account information.
The A-G stated that the office has reached out to the Bank of Ghana, the Ministry of Finance, and the Controller and Accountant-General’s Department for further information and documentation. The National Service Authority scandal case was due to be filed last week.
“However, we stumbled upon evidence of malfeasance involving an account at the Bank of Ghana. Out of the GH¢189 million transferred, GH¢80 million cannot be traced. Two cheques linked to the former Director-General were used to withdraw just under GH¢2 million,” Dr. Ayine stated.
He added that some of the accused have shown readiness to provide testimony against their fellow accused, with several vendors and service providers also reportedly willing to support the prosecution as witnesses.
Earlier this year, a non-profit investigative body, The Fourth Estate, released a report into payroll records from 2017 to 2023 and the 2024 National Service Year.
The findings revealed serious irregularities within the NSA, uncovering how a 72-year-old Kenyan, Kwame Donkor, was wrongly listed as a beneficiary. Mr. Donkor was enlisted on the payroll with a photo but not an official ID card, which is unusual.
However, the photo belonged to Emmanuel Mutio, a Human Resource Manager at a private IT company in Kenya. The 72-year-old Kenyan’s name appeared on the payroll 226 times as a registered beneficiary.
The Fourth Estate initially uncovered the issue in November 2024, but the NSA obtained a court order preventing them from publishing the findings. After the court lifted the injunction, the report was finally released. In response, President John Dramani Mahama ordered a probe into the matter.
The NIB, upon the President's directive, interrogated the former Deputy Director of the NSA, Gifty Oware-Mensah, and Kwaku Ohene Djan, a former Deputy Executive Director of the NSA.
The payroll fraud reportedly cost Ghana GH¢50 million monthly. In May, the Authority interdicted two of its officials in the Birim North District, Eastern Region.
During a press briefing on Monday, March 24, the A-G provided an update on the progress of the investigations, revealing significant findings, particularly regarding financial irregularities within the National Service Scheme.
He disclosed that investigators had gathered substantial evidence pointing to corruption and financial mismanagement within the scheme.
"I can confirm that investigation will conclude in the National Service and Sky Train scandals by the middle of April for prosecutions to proceed," he said during the briefing.
Dr. Ayine further indicated that authorities had traced suspicious financial transactions involving senior officials.
"In the National Service scandal, eight suspects have been interrogated, and a good number of them have started 'singing' literally. We will give you details of their songs at the appropriate time," he stated.
Also in June, the office of the A-G revealed that a whopping GHC548,333,542.65 was lost to the criminal enterprise perpetrated by executives, directors, and staff at NSA.
Providing a breakdown during a press briefing on June 13, the A-G stated, “In the 2022/2023 service year, 350,926,977.12 was lost to the state. For the 2023/2024 service year, 32,881,157.07 was lost to the republic."
He further added, “The criminal enterprise that resulted in this colossal loss of money involved the creation of ghost names in the NSA payroll system by some directors and staff, which was subsequently exploited to misappropriate state funds for their gain."
Former Deputy Executive Director of the NSA, Gifty Oware-Mensah, has been named as one of the suspects who will be charged and prosecuted. In May, two NSA officials in the Birim North District, Eastern Region, were interdicted by the Authority. An official release by the NSA on Wednesday, May 14, found the culprits guilty of their involvement in a "well-orchestrated act of systemic fraud" within the area.
The NSA explained that the culprits falsified records to approve and process monthly allowances for 78 personnel: at least 29 in the 2024/2025 service year and 49 in the 2023/2024 service year.
The Authority has noted that the suspension of the district manager and the MIS manager remains in effect pending the outcome of investigations.
“The Management of the National Service Authority (NSA), through a collaboration with a whistleblower, has uncovered a well-orchestrated act of systemic fraud involving the District Manager and the MIS Manager in the Birim North District of the Eastern Region.
"During a meeting convened this morning, both individuals were presented with substantial evidence of their misconduct. In further discussions, the two officers admitted to their direct involvement in the fraudulent activity. As a result, the Management of the Authority has interdicted the two officers, pending further investigations,” parts of the release read.
The Attorney-General has pledged to uphold justice by ensuring that all individuals involved are held accountable and made to answer before the law.
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