Forensic audit uncovers GH¢1.01 billion in irregular payments to National Service Personnel

A forensic audit conducted by the Auditor-General has revealed that the National Service Authority (NSA) made irregular payments totalling GH¢1.01 billion to National Service Personnel (NSPs) who received allowances beyond the legally mandated 12-month service period.

The audit, which examined payroll data from 2018 to 2024, found that 120,777 service personnel were paid more than the approved 13-month limit, a figure that includes a one-time travel and transport (T&T) allowance. Some individuals reportedly continued to draw monthly allowances for several years after their service had officially ended.

According to the Technical and Forensic Audit Report presented to Parliament on October 1, 2025, these payments violated Act 426 of 1980, which governs the National Service Scheme and mandates a one-year compulsory service for all eligible Ghanaians aged 18 and above.

“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.

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The findings are part of a broader investigation that uncovered GH¢2.45 billion in financial irregularities at the NSA, including payments to vendors without contracts or proof of delivery.

The Auditor-General described the anomalies as evidence of “serious lapses in payroll management and internal controls” within the Authority and recommended a comprehensive review of the payroll system and prosecution of those responsible.