A forensic audit has uncovered that the National Service Authority (NSA) paid over GH¢300 million to 32 vendors without any contracts, invoices, or proof that goods or services were ever delivered, creating a “massive, parallel channel for siphoning funds.”
The finding is part of the devastating Technical and Forensic Audit Report of the Auditor-General on the NSA’s Central Service Management Portal (CSMP) and Metric App, which details total financial irregularities of GH¢2.45 billion between 2018 and 2024.
The report, presented to Parliament on October 1, 2025, highlights the payments to these “MarketPlace” vendors as a flagrant breach of the Public Financial Management Act (Act 921).
According to the audit, a staggering GH¢169 million of the total—representing 56%—was paid to a single entity: Direct Savings and Loans Ltd. The payments were processed through 151 transactions using five different Ezwich Unique Serial Numbers (USNs).
The auditors noted a complete absence 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 added 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.
The “MarketPlace” was ostensibly a platform for managing vendor transactions, but the audit suggests it was manipulated to funnel money out of the scheme.
The lack of procurement transparency, the report warns, “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.
Failure to do so will require the total amount of GH¢301.6 million to be recovered from the vendors, with the responsible officers surcharged.
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