A forensic audit of the National Service Authority has uncovered a loss to the state amounting to more than GH¢2.4 billion.
The forensic audit became necessary after an investigation by the Fourth Estate uncovered irregularities at the Authority involving Directors.
The audit conducted by the Auditor-General’s Department covering the period from January 1, 2018 to December 31, 2024 was undertaken to review control procedures and transactions relating to the enrolment, deployment/posting, validation, and payment of Service Personnel (NSPs), as well as application of Information Technology Systems (CSMP and Metric App). Specifically, the audit covered Validation of the NSS Payroll; Controls within the CSMP System.
The CSMP included critical controls to ensure accountability, such as: Three levels of approval for class list uploads; Biometric validation at both regional and district levels; Seven layers of approval for verified Nominal Rolls; System-generated Payroll Master lists to prevent manipulation.
The Auditors however, indicated that the CSMP, despite the few control weaknesses identified in the report, is fit for purpose. Stating that, “however, the National Service Authority (NSA) deliberately disregarded or bypassed these controls, sometimes issuing indemnities to GhIPSS to override security features.”
“This systemic disregard was at the core of the irregularities identified by the audit,” the auditors said.
Technical FOrensic Audit of NSA
According to the audit report, the following are the cost of the irregularities:
The forensic and technical audit of the National Service Authority (NSA) revealed eight major categories of financial irregularities amounting to GH¢2,448,202,404.46.
These irregularities primarily stem from weak controls, deliberate bypasses, and unsupported transactions across Ezwich and GhanaPay payment platforms.
These irregularities include: Payments without biometric or monthly validation – GH¢989,032,520.38; Unverified or unsupported payments to volunteers – GH¢40,104,660.18; Unverified or unsupported payments to the NSP Vendors (MarketPlace) – GH¢301,935,899.82; Irregular payments exceeding 13 months – GH¢1,017,827,083.99; Irregular deductions not accounted for – GH¢28,537,647.17; Irregular payments to former officials – GH¢8,256,000.00; Payments not found in CSMP database – GH¢7,508,592.92; Unaccounted banking transactions – GH¢55,000,000.00.
The auditors further found that the Deputy Executive Director Ms. Gifty Oware-Aboagye, a salaried official, was simultaneously enrolled as service personnel along with 4,556 others, irregularly costing GH¢899,350.
By Emmanuel K Dogbevi
Source: ghanabusinessnews.com
