Auditor-General uncovers GHS1.01bn irregular payments to former National Service Personnel

A forensic audit by the Auditor-General has uncovered that the National Service Authority (NSA) made irregular payments totalling GH¢1.01 billion to former National Service Personnel (NSPs) who continued to receive allowances beyond the legally mandated 12-month service period. The audit, which reviewed payroll data from 2018 to 2024, found that 120,777 service personnel were paid beyond the approved 13-month limit, which includes a one-time travel and transport (T&T) allowance. Some individuals reportedly continued receiving monthly stipends for years after completing their service. According to the Technical and Forensic Audit Report submitted to Parliament on October 1, 2025, the payments directly contravened Act 426 of 1980, which governs the National Service Scheme and stipulates a one-year compulsory service for eligible citizens. “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. The GH¢1.01 billion overpayment forms part of a broader GH¢2.45 billion in financial irregularities at the NSA, including payments to vendors without contracts or proof of service delivery. The Auditor-General cited the findings as evidence of “serious lapses in payroll management and internal controls” and recommended an immediate overhaul of the NSA’s payroll system as well as prosecution of those found culpable.