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Auditor-General Uncovers GH¢1.01bn in Irregular Payments to Former National Service Personnel

A damning forensic audit by the Auditor-General has uncovered massive financial irregularities at the National Service Authority (NSA), revealing that GH¢1.01 billion was illegally paid to National Service Personnel (NSPs) who continued receiving allowances beyond the legally mandated 12-month service period.

The audit, which examined payroll records between 2018 and 2024, found that 120,777 former service personnel were paid stipends exceeding the statutory 13-month limit, which includes the one-time travel and transport (T&T) allowance provided at the end of service.

Shockingly, the report indicated that some individuals continued to receive monthly payments for several years after completing their national service.

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“Our audit analysis of payroll data revealed widespread anomalies, where some National Service Personnel were paid well beyond the statutory 13-month maximum, with payments spanning multiple years,” the report stated.

The findings, detailed in the Technical and Forensic Audit Report presented to Parliament on October 1, 2025, directly contravene Act 426 of 1980, which mandates that national service shall last for one year for all eligible Ghanaians aged 18 and above.

The irregular payments were traced to systemic failures in payroll management, data validation, and post-service verification processes at the Authority. According to the audit, the NSA lacked effective mechanisms to flag and halt payments once personnel completed their mandatory service.

The Auditor-General attributed the lapses to “poor internal controls and negligence of duty”, noting that in several cases, ghost names and duplicate service entries were detected on the payroll.

In some instances, staff within the Authority allegedly manipulated records to extend payment periods or reinsert names of past personnel under altered service numbers.

The forensic audit also uncovered additional irregularities totalling GH¢2.45 billion, including payments to vendors without contracts, unverified procurement deals, and missing documentation for goods and services purportedly supplied to the Authority.

The Auditor-General described these irregularities as “symptomatic of deep-rooted administrative weaknesses”, warning that unless urgent reforms are implemented, the scheme risks continued abuse.

“The audit findings point to gross inefficiency, lack of oversight, and disregard for statutory financial procedures. The magnitude of these irregularities demonstrates a failure of accountability within the management structure of the National Service Authority,” the report added.

The Auditor-General has recommended that:

  1. All overpaid amounts be recovered from the affected individuals through the Office of the Attorney-General and the Economic and Organised Crime Office (EOCO).
  2. The Chief Executive and Director of Finance of the NSA during the audit period be held personally accountable for the irregularities.
  3. A comprehensive payroll audit system with biometric verification be introduced to prevent future anomalies.
  4. A criminal investigation be launched to identify officials who facilitated or benefited from the illegal payments.

Members of Parliament have expressed outrage over the findings, describing the situation as an “outrageous betrayal of public trust”. The Public Accounts Committee (PAC) is expected to summon senior NSA officials for questioning in the coming days.

The revelation comes amid growing public concern over wastage and corruption in public institutions, especially at a time when the government is struggling with fiscal constraints and rising youth unemployment.

Analysts say the scandal could severely dent public confidence in the National Service Scheme — a programme originally designed to instill discipline, patriotism, and civic responsibility among Ghanaian youth.

“This audit exposes how a laudable national programme has been turned into a cash cow for corrupt officials and unscrupulous beneficiaries,” said one governance expert. “It’s time for a total overhaul.”

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