The Technical and Forensic Audit Report of the Auditor-General on the Client Service Management Portal (CSMP) and Metric App of the National Service Authority (NSA) has revealed damning findings of payment irregularities within the state institution.
The report, prepared in compliance with Article 187(8) of the 1992 Constitution of Ghana and Section 16 of the Audit Service Act, 2000 (Act 584), was submitted to Parliament by Johnson Akuamoah Asiedu, the Auditor-General, on October 1, 2025.
Covering the period January 1, 2018, to December 31, 2024, the report details several irregularities involving payroll fraud within the National Service Scheme (NSS).
The audit was conducted to review control procedures and transactions related to the enrolment, deployment/posting, validation and payment of National Service Personnel (NSPs), as well as the use of Information Technology Systems (CSMP and Metric App).
Key scandals highlighted in the report
NSA Deputy Director listed as NSS personnel
According to the report, a former Executive Director of the NSA and current Member of Parliament for Yagaba-Kubori, Mustapha Ussif, approved the National Service PIN of former Deputy Executive Director of the NSA, Gifty Oware Mensah, as an NSS personnel enabling her to receive payments from government coffers despite already being on the payroll.
Mustapha Ussif is said to have approved Gifty Oware’s PIN as an NSP on April 22, 2021, allowing her to receive GH¢6,708.48 from state funds.
The report detailed that Mustapha, who was appointed Minister of Youth and Sports on January 12, 2021, lacked the requisite authority to approve the said PIN at the time.
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“The Deputy Executive Director of NSA, Miss OWARE-ABOAGYE Gifty Afia (NSSGST4842621), was enrolled on 16th March 2021 and placed on the NSS payroll as an NSP, despite already being a full-time salaried public officer,” the report stated.
The enrolment was reportedly based on her Master of Public Administration (MPA) degree from Kwame Nkrumah University of Science and Technology (KNUST).
“She was placed on the payroll, and 100% of her monthly allowance for 12 months in the 2021/2022 service period, amounting to GH¢6,708.48 (GH¢559.04 x 12 months), was deducted and paid to a vendor through the ‘Marketplace’ for a purported credit facility.
“She was enrolled as a service person along with 4,556 others, irregularly costing GH¢899,350. Hon. Mustapha Ussif approved her PIN on 22nd April 2021. Refer to Appendix ‘OBS-15’ for details of the irregular enrolments,” the report added.
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Payments of NSS funds to internal staff
The report also revealed that Jacob Yawson and Gaisie Abraham Bismark benefited from payments not due them.
Yawson, a former IT Officer in the Northern Region, allegedly received GH¢18,822,869.82 through his company, Nyansapo Comp Ltd, as a vendor.
Meanwhile, Gaisie Abraham Bismark, former Head of Deployment, through his vendor CONABPOWER, received a total of GH¢1,411,598.36 via Ezwich.
Unsupported payments to NASPA
The audit further disclosed significant payments made to the National Service Personnel Association (NASPA) during the review period without any formal agreements or Memoranda of Understanding (MOUs) defining the terms, purpose, scope and conditions for fund transfers.
There was no evidence of accountability or financial retirement from NASPA leadership to justify how the monies were utilized.
Enrollment and payments to ineligible personnel
The report uncovered that personnel below the eligible age of 18 years were enrolled and paid allowances.
Conversely, some personnel above 60 years including records of individuals aged up to 1,027 years were also enrolled. In some instances, the system recorded negative ages, indicating severe data and system control failures.
Summary financial irregularities identified
Payments without biometric or monthly validation 989,032,520.38
Unverified/unsupported payments to volunteers 40,104,660.18
Unverified/unsupported payments to NSP vendors (Marketplace) 301,935,899.82
Irregular payments exceeding 13 months 1,017,827,083.99
Irregular deductions not accounted for 28,537,647.17
Irregular payments to former officials 8,256,000.00
Payments not found in CSMP database 7,508,592.92
Unaccounted banking transactions 55,000,000.00
The audit identified total irregularities amounting to GH¢2.45 billion between 2018 and 2024.
These stemmed from system bypasses, poor governance, payroll manipulation and vendor mismanagement.
The report emphasised that while the financial impact may change if respondents provide sufficient evidence, the findings reflect systemic abuse of process and a disregard for accountability.
General recommendations
Based on the audit findings, the Auditor-General recommended the following reforms:
Shut the Door to Private Enrolments & Manual Uploads: Cancel all private or manual enrolments and enforce the exclusive use of approved CSMP channels.
Enforce “No Biometric Verification, No Posting” Policy: Require valid Ghana Card and biometric validation before posting any personnel.
Avoid Out-of-System Processes: Discontinue manual overrides and ensure all postings and validations are processed through the CSMP only.
Strengthen System-Based Controls: Forbid manual processes, restrict overrides to exceptional cases, enforce audit trails, and implement automated alerts for suspicious postings.
Transfer Payroll Management to CAGD: Move payroll management to the Controller & Accountant-General’s Department to ensure transparency and accountability.
AM
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