A forensic audit has revealed that the National Service Authority (NSA) disbursed over GH¢300 million to 32 vendors without any contracts, invoices, or proof of goods or services delivered, creating what the report describes as a “massive, parallel channel for siphoning funds.”
The findings are part of the Auditor-General’s Technical and Forensic Audit Report on the NSA’s Central Service Management Portal (CSMP) and Metric App, which uncovered total financial irregularities of GH¢2.45 billion between 2018 and 2024. The report was presented to Parliament on October 1, 2025.
The audit highlights that payments to these “MarketPlace” vendors flagrantly violated the Public Financial Management Act (Act 921). A staggering GH¢169 million—56% of the total payments—was made to a single entity, Direct Savings and Loans Ltd., processed through 151 transactions using five different Ezwich Unique Serial Numbers (USNs).
The auditors noted a complete lack of accountability, stating: “There were no formal agreements or memoranda of understanding (MOUs) between NSS and the Vendors defining the terms, purpose, scope, and conditions under which goods and services are provided, as well as funds transferred.”
They further observed that there was “no evidence of accountability or submission of detailed invoices and receipts,” and that the payments were made without prior approval from the NSA Board.
While the “MarketPlace” platform was intended to manage vendor transactions, the audit suggests it was manipulated to funnel funds improperly. The report warns that the lack of procurement transparency “opens avenues for insider dealings or collusion between officials and the Vendors.”
The Auditor-General has recommended that the NSA immediately provide full documentation to support the payments. Should the agency fail to do so, the total amount of GH¢301.6 million must be recovered from the vendors, and responsible officers surcharged.