Audit uncovers Mustapha Ussif’s role in Gifty Oware’s illegal NSS payments

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 that a former Executive Director of the NSA and 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 to benefit from payments from government coffers despite already being on the payroll.

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.

It covers the period from January 1, 2018, to December 31, 2024 and details several irregularities involving payroll fraud within the National Service Scheme.

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).

According to the report, Mustapha Ussif approved Gifty Oware’s PIN as an NSP personnel on April 22, 2021, allowing her to sweep GH¢6,708.48 from government coffers.

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.

“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.

It further explained that the enrolment was based on a Master of Public Administration (MPA) degree from the 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.

From GH¢548 Million to GH¢2.2 Billion: NSS payroll scandal deepens after forensic audit

The audit also uncovered duplicate NSS numbers linked to multiple Ezwich USNs, amounting to GH¢149,960,667.35.

“Analysis of Ezwich payment records revealed a significant anomaly involving the use of multiple Ezwich Unique Serial Numbers (USNs) against duplicated National Service Numbers (NSS Numbers). This anomalous transaction was executed in two ways:

“Payments to multiple USNs with the same NSS Number.

“Multiple USNs used for direct payments and Marketplace deductions,” the report said.

It may be recalled that the Attorney-General earlier named Mustapha Ussif as a key figure in a GH¢548 million fraud scandal, citing his alleged oversight of systemic payroll manipulation during his tenure from 2017 to 2021.

At a press briefing on June 13, 2025, in Accra, the Attorney-General, Dominic Ayine, disclosed that investigators found the NSA’s payroll system had been compromised under Ussif’s leadership, allowing the inclusion and payment of ghost names through the Ghana Interbank Payment and Settlement Systems (GHIPSS).

“Without their explicit authority, nothing was possible,” the A-G emphasised, noting that Ussif’s approval was critical to the fraudulent transactions.

The scheme reportedly intensified after Ussif’s departure, with losses peaking at GH¢350 million in the 2022/2023 service year. However, investigators traced the origins of the fraud to his tenure, where initial lapses in oversight enabled subsequent directors to expand the scam.

Explosive details as Auditor-General releases full report on NSS payment irregularities

According to the A-G, Ussif is among 12 suspects, including former directors and staff of the NSA, who will face charges such as:

Stealing, contrary to Section 124(1) of the Criminal Offences Act, 1960 (Act 29)

Conspiracy to steal, contrary to Sections 23(1) and 124(1) of Act 29

Willfully causing financial loss to the state, contrary to Section 179A(3)(a) of Act 29

Meanwhile, Gifty Oware Mensah has been granted bail in the sum of GH¢10 million by the Accra High Court.

This followed her appearance before the court on October 22, 2025, where she was formally charged with five counts, including willfully causing financial loss to the state, stealing, money laundering and using public office for profit.

Oware-Mensah’s latest court appearance relates to allegations of misappropriation of public funds during her tenure at the NSA.

In recent months, the NSA has come under intense scrutiny following a verification exercise that revealed major discrepancies in its payroll.

While the payroll listed over 180,000 service personnel, only about 98,000 were verified as genuine.

The remaining names were allegedly ghost personnel, with an estimated GH¢653 million reportedly siphoned from state funds.