Justice Francis Apangabuno Achibonga, on Wednesday, 11 March 2026, assumed responsibility for the high-profile trial of Kwabena Adu-Boahene, the former Director General of the National Signals Bureau (NSB), and two others, at proceedings held at the Accra High Court (Criminal Court 3).
Justice Achibonga takes over from Justice John Eugene Nyante Nyadu, who was the first trial judge assigned to the case at the Accra High Court (General Jurisdiction 10).
During the first proceedings under the new Judge on 11 March, the Attorney-General’s prosecution witness, Edith Ruby Opokua Adumuah, Head of Finance at the NSB, came under intense scrutiny during the continuation of her cross-examination led by Samuel Atta Akyea, lawyer for the accused persons.
Cross examination
The questioning focused on the structure and use of National Security funds, including compensation, goods and services, capital expenditure, and special operations expenditure, all of which operate under the Ghana Integrated Financial Management Information System (GIFMIS).
The witness confirmed that while Goods and Services, Compensation and Capital expenditures are audited annually by the Auditor-General, Special Operations expenditures are not subject to auditing due to the sensitive nature of their use.
Atta Akyea probed the witness on the operation of the Special Operations Fund, which is maintained in special operations accounts, controlled by the National Security Coordinator.
Special operations funds
Adumuah acknowledged that payments to suppliers for various supplies are processed under the Public Financial Management rules, after which the funds leave public accounts for private suppliers.
She further admitted that the National Security Coordinator was also set up as a supplier in the GIFMIS system, providing secret services to receive special operations funds, for which reason special operations funds are treated as private and excluded from audit by the Auditor-General.
For the GH¢49.1 million funds that form the subject matter of the case, she confirmed that cheques for GH¢49.1 million, including amounts of GH¢1,000,000, GH¢27,100,000, and GH¢21,000,000, were signed and authorised by the late National Security Coordinator, Mr. Joshua Kyeremeh, for Special Operations purposes.
During the sitting, the court also heard testimony that three (3) cheques totalling GH¢49.1 million, used for Special Operations, were authorised by the late National Security Coordinator, Joshua Kyeremeh, as the final authority, contrary to allegations by the Attorney-General, Dominic Ayine, against Adu-Boahene.
Madam Opokua Adumuah’s testimony comes amid earlier allegations by the Attorney-General that Adu-Boahene diverted public funds into a private company account.
AG’s allegation against Adu-Boahene / Background to the case
During a press conference on March 24, 2025, the Attorney-General, Dominic Akuritinga Ayine, outlined the prosecution’s case, alleging that while serving as Director of the Bureau of National Communications (BNC) in 2020, Adu-Boahene, wielding the power to authorise spending of the funds of the BNC, moved GH¢49.1 million of the BNC’s account into a private account of a company incorporated between himself and his wife.
Dr. Ayine further alleged that in January 2020, Adu-Boahene signed a US$7 million contract on behalf of the Government of Ghana and the National Security Council with an Israeli company, ISC Holdings Ltd, for the purchase of a Cyber Defence System, for which only $1.75 million was remitted to ISC Holdings Limited as a purported 25 per cent part-payment for the cybersecurity system.
Contradiction – Cheques authorised by the National Security Coordinator
However, during Wednesday’s proceedings, defence counsel Atta Akyea referred the witness to documentary exhibits containing cheques linked to the transactions under scrutiny.
He first asked the witness whether the cheques bore the signature of the National Security Coordinator.
“The cheques bear the signature of the National Security Coordinator. Is that not so?” counsel asked.
“Yes, my Lord,” the witness responded.
The witness then confirmed that a cheque for GH¢1 million, dated March 18, 2020, carried the signature of the late Mr Kyeremeh.
When counsel drew her attention to another exhibit involving a cheque for GH¢27,100,000, the witness again confirmed that the National Security Coordinator signed the cheque.
A third cheque for GH¢21,000,000 was also referenced during the cross-examination.
“All the three cheques signed by the National Security Coordinator were funds for Special Operations purposes,” Atta Akyea stated.
“Yes, my Lord,” the witness affirmed.
Authorisation by the National Security Coordinator for transactions on the Coordinator’s Special Operations Account
The witness also confirmed that the cheques amounting to GH¢49.1 million were authorised from a special operations account called “Coordinator’s Account-NSC” at Fidelity Bank, controlled by the National Security Coordinator, a direct contradiction of the allegation by the Attorney-General that Adu-Boahene, on his own, moved GH¢49.1 million from a certain BNC account.
“Madam, you also agree that the National Security Coordinator authorised those cheques from the Coordinator’s Account-NSC bank account at Fidelity Bank,” counsel asked.
“Yes, my Lord,” the witness responded.
She further told the court that funds withdrawn from the account for such purposes were typically honoured by banks without additional documentation due to the operational nature of the transactions.
When asked whether she had to present a contract document to Universal Merchant Bank before depositing the GH¢1 million and GH¢21 million cheques, the witness answered in the negative.
“No, I do not have to show,” she said.
National Security Coordinator wields higher authority
Upon further questioning, the witness acknowledged that the National Security Coordinator had greater decision-making authority than Adu-Boahene within the National Security structure at the time.
“Did your former boss, Kwabena Adu-Boahene, have higher decision-making powers than the National Security Coordinator, the late Joshua Kyeremeh?” Atta Akyea asked.
“No, my Lord,” the witness answered.
Special Operations Funding Practices
The court also heard that National Security operations sometimes require urgent financing due to delays in budgetary releases.
The witness confirmed that in such instances, operations are sometimes pre-financed, with the funds later reimbursed when the government releases the required budget allocations.
“You will acknowledge that some National Security operations are time-sensitive or driven?” Atta Akyea asked.
“Yes, my Lord,” the witness replied.
She also admitted that the former BNC Director had, on some occasions, pre-financed certain special operations during his tenure.
“Yes, my Lord,” she said when asked whether Adu-Boahene had pre-funded some special operations for the office.
Special Operations Funds and Secrecy
In further testimony, the witness explained that National Security expenditure under the Special Operations Funds falls within the Goods and Services category under the Ghana Integrated Financial Management (GIFMIS) framework.
She also confirmed that Special Operations funds are not audited due to the sensitive nature of national security activities.
“The use of the Special Operations Funds is at the discretion of the National Security Coordinator, given the exigencies of his operations,” Atta Akyea asked, to which she responded in the affirmative.
According to the witness, such operations typically follow a strict “need-to-know” rule, meaning only top officials within the national security hierarchy may have full knowledge of the purpose of certain expenditure.
Other individuals referenced
The witness also confirmed knowing Frank Anane Dekpey, the first prosecution witness, identified in the proceedings as someone who had delivered pre-financed operational funds, as well as Mildred Donkor, who she said had also delivered funds for pre-financing special operational purposes on certain occasions.
Contradictions
This position directly contradicts the Attorney-General’s assertion that Adu-Boahene was responsible for the movement of those funds.
The cross-examination further revealed that some National Security operations are time-sensitive and may require pre-financing before official budgetary releases. She confirmed that Adu-Boahene assisted with prefinancing special operations, an arrangement that required reimbursement once budget releases were made available.
The Deputy Attorney-General, Justice Srem-Sai, appeared alongside counsel Esi Yankah and Rabiatu Abdulai for the State, ensuring the proceedings remained aligned with prosecutorial expectations.
Justice Achibonga adjourned the case to 17 March at 9:30 a.m. and 18 March at 12:00 p.m. for continuation of proceedings.
