Full Report: Auditor-General’s forensic audit into operations of National Service Authority
Full Report: Auditor-General’s forensic audit into operations of National Service Authority.
The Auditor General has released the full report on the forensic audit it conducted into the National Service Authority from 2018 to 2024.
Here are some highlights:
The total financial “irregularities” over the period were 2.5 billion cedis. Over 1 billion was in payments exceeding 13 months.
Another 989 million cedis was paid to personnel without the required biometric or monthly attendance verification.
There was also 302 million cedis paid to vendors without contracts, invoices, or evidence of work done.
The audit found the software used by the NSA to be fit for purpose despite some control weaknesses. The NSA deliberately bypassed controls built into the application.
This is important because the NSA recently replaced the technology despite the auditors deeming it fit for purpose. That was a major contention between the recently sacked NSA boss and the sector minister.
Even though the former Deputy Executive Director was working at the NSA, she was also enrolled as a service person at one point and received her regular 559 cedis per month for 12 months. She’s the same one facing charges for allegedly stealing millions of cedis.
There were excessive manual overrides.
- The software was supposed to automate many processes, yet a lot of them were done manually.
- For instance, 78% of postings that were supposed to be automated between 2018 and 2024 bypassed the process.
- Over 65% of enrolments were manually done. Simply changing the technology won’t address these issues.
Payments Without Biometric or Monthly Validation via GhanaPay
- A total of 636 allowance payment transactions via GhanaPay, amounting to GH¢455,072.52, were made without biometric or monthly attendance validations, violating the National Service Act guidelines.
- Such weaknesses heighten the risk of ghost names and payroll fraud.
- Recommendation: Suspend unvalidated payments, recover wrongful disbursements, sanction and surcharge responsible officers, and integrate CSMP validations with CAGD payroll systems.
Unsupported Payments to Vendors (MarketPlace) via GhanaPay
- Payments totalling GH¢334,610.11 were made to Marketplace vendors via GhanaPay without contracts, invoices, or evidence of services rendered.
- These lacked Board approval and accountability, contravening the PFM Act.
- Recommendation: NSA should provide contracts, invoices, and proof of delivery; otherwise, recover funds and surcharge culpable officers.
Deductions via GhanaPay Not Accounted For.
- Eighteen (18) NSPs had their allowances reduced to zero, resulting in unexplained deductions of GH¢141,682.86 via GhanaPay.
- This suggests diversion of funds to third parties within payroll processes.
- Recommendation: Align payroll rules with BoG’s 60/40 emolument guideline, and implement exception reporting to flag zero or negative payments, recover funds, and surcharge culpable officers.
Payments to Volunteers Not Accounted For via GhanaPay
- A total of 269 volunteers received payments of GH¢1,232,673.18 through GhanaPay without verifiable nominal rolls, attendance records, or proper oversight.
- Recommendation: Compile digitized nominal rolls, enforce monthly attendance validations, strengthen monitoring of volunteer payments, recover funds, and surcharge culpable officers.
Duplicate NSS Numbers & Multiple Ezwich USNs
- Manipulations linked to duplicate NSS numbers caused losses of GH¢149,960,667.35.
- Recommendation: Reconcile enrolments, block duplicate USNs, and enforce the single ID rule.
Ineligible Age Enrolments
- GH¢1.97 million was paid to personnel under 18, above 60, or with invalid ages (negative or up to 1,027 years), reflecting gross enrolment validation failures.
- Recommendation: Configure CSMP to reject invalid ages, recover funds, and surcharge culpable officers.
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