The Attorney-General’s second prosecution witness, Edith Ruby Opokua Adumuah, has told the Accra High Court she has no knowledge of any alleged theft of GH¢49.1 million within the national security apparatus in the ongoing high-profile trial involving former Director General of the National Signals Bureau (NSB), Kwabena Adu-Boahene and two others.
Ms. Edith Ruby Opokua Adumuah, who served as Head of Finance within the NSB, stated under oath that she neither detected nor reported any such financial irregularity during her tenure. She further told the court that no formal complaint, management query, or adverse audit finding had ever been raised regarding the alleged missing funds.
Testifying during a rigorous cross-examination led by defence counsel Samuel Atta Akyea at Criminal Court 3 on Wednesday, 18th March, 2026, Ms. Adumuah emphasised that it would have been her responsibility to flag any such discrepancy. “I am not aware of any theft of GH¢49.1 million, and I have not reported any such matter to my superiors or the Attorney-General, EOCO, the Auditor-General, or the Police,” she told the court.
Pressed further, she confirmed that prior to her invitation by the Economic and Organised Crime Office (EOCO), the issue of a missing GH¢49.1 million had never arisen within the financial records or internal processes of the then Bureau of National Communications (BNC), an internal department of the National Security Ministry in 2020, but now established as an agency known as the National Signals Bureau.
Under questioning, Ms. Adumuah also acknowledged that she could not produce any documentation—such as management letters, audit findings, or internal complaints—indicating the existence of a financial shortfall of that magnitude. However, when defence counsel suggested that her position implied there had been no such theft ever, the witness responded cautiously, stating: “No, I do not know.”
The cross-examination further delved into the authorisation of three separate payments—GH¢27.1 million, GH¢1 million, and GH¢21 million, totaling GH¢49.1 million—reportedly approved by the National Security Coordinator in early 2020 for special operations. While confirming that she was aware of the authorisations, Ms. Adumuah denied that the payments were made for a Cyber Defence System.
The line of questioning briefly sparked legal exchanges between counsel and the bench, with Deputy Attorney-General’s supporting counsel, Esi Yankah, raising objections over the framing of certain questions, particularly those suggesting disbursement rather than authorisation of funds. The presiding judge directed defence counsel to rephrase accordingly, a move that allowed the cross-examination to proceed.
On the origin of the GH¢49.1 million at the centre of the trial, Ms. Adumuah told the court she had no knowledge of its source. She also stated that the amount did not form part of the annual budget she prepared for the BNC in 2020.
Efforts by the defence to tender a Ministry of Finance document purportedly detailing the BNC’s 2020 budget were met with objection from the prosecution, which questioned the authenticity and certification of the document. The court upheld the objection, declining to admit the document into evidence.
Defence counsel subsequently requested an adjournment to enable him to produce the complete budget statement. The presiding judge, Justice Francis Apangabuno Achibonga granted the request, adjourning proceedings to March 24 and 25, 2026 at 12pm respectively.
*What transpired during the cross-examination*
Atta Akyea: You’re aware that this case is about an alleged stolen GHC49.1million, not so?
Prosecution witness Edith Ruby Opokua Adumuah: Yes, my Lord
Atta Akyea: The first time you heard of a missing GHS 49.1 million was when A1 was arrested by EOCO, correct?
Prosecution witness Edith Ruby Opokua Adumuah: Yes, my Lord
Atta Akyea: As a Head of Finance in the National Security space, did it ever come up prior to your invitation by EOCO that a sum of GHS 49.1m had been stolen from the funds of the BNC?
Prosecution witness Edith Ruby Opokua Adumuah: No, my Lord.
Atta Akyea: As head of finance of BNC, if GHS 49.1million of BNC’s funds had gone missing, flagging it would have been part of your duty, correct?
Prosecution witness Edith Ruby Opokua Adumuah: Yes, my Lord
Atta Akyea: Madam, you cannot point to this honourable court any management letter, adverse findings or any other complaint from the National Security set up about a missing GHC49.1million. Can you?
Prosecution witness Edith Ruby Opokua Adumuah: I don’t understand
Atta Akyea: Okay, let me simplify it for you. You made an admission that you never flagged a theft with the sum of GHC49.1million in your position as head of finance of BNC.
Prosecution witness Edith Ruby Opokua Adumuah: Yes my Lord
Atta Akyea: Now, because of what you told the court you cannot point this honorable court to any management letter, adverse findings or any other complaints of the National Security space about a missing GHC49.1million
Prosecution witness Edith Ruby Opokua Adumuah: Yes my Lord
Atta Akyea: As a head of finance, you have made no complaints to your superiors, Attorney-General, EOCO, Auditor-General or Police about any missing GHC49.1million
Prosecution witness Edith Ruby Opokua Adumuah: Yes, my Lord
Atta Akyea: Madam, this is because there has been no theft in the sum of GHC49.1million belonging to the then BNC?
Prosecution witness Edith Ruby Opokua Adumuah: No, I don’t know
The cross-examination then shifted to specific financial transactions involving three cheques said to have been authorised by the National Security Coordinator for Special Operations in early 2020. An objection by the prosecution over the framing of the question prompted the court to direct defence counsel to replace the word “disbursed” with “authorised.”
Atta Akyea: Do you know the purpose for which the National Security Coordinator authorised the payment of GHC27.1million, GHC1million, GHC21million for his Special Operations on 5th February, 8th March and 30th March, 2020, respectively?
Prosecution witness Edith Ruby Opokua Adumuah: No, my Lord
Atta Akyea: Was cheque of GHC27.1million authorised by the National Security Coordinator on 5th February 2020 for a Cyber Defence System
Prosecution witness Edith Ruby Opokua Adumuah: I don’t know, my Lord
Atta Akyea: Was the cheque of GHC1million authorised by the National Security Coordinator on 18th March 2020 for a Cyber Defence System
Prosecution witness Edith Ruby Opokua Adumuah: I don’t know, my Lord
Atta Akyea: Was the cheque of GHC21million authorised by the National Security Coordinator on 30th March 2020 for a Cyber Defence System
Prosecution witness Edith Ruby Opokua Adumuah: I don’t know, my Lord.
On the source and budgetary origin of the contested GH¢49.1 million, the witness again indicated a lack of knowledge and confirmed that the amount did not form part of the 2020 budget she prepared for the BNC.
Atta Akyea: Madam, do you know the source from which the GHC49.1million – the subject of this trial came from?
Prosecution witness Edith Ruby Opokua Adumuah: No, my Lord
Atta Akyea: Madam, you previously stated that, you prepare the Budget for the BNC Department, is that not so?
Prosecution witness Edith Ruby Opokua Adumuah: Yes my Lord
Atta Akyea: Did the sum of GHC49.1million form part of the Annual Budget you prepared for the BNC Department for 2020.
Prosecution witness Edith Ruby Opokua Adumuah: No, my Lord.
Efforts by the defence to introduce a Ministry of Finance document to support its line of questioning were met with objection from the prosecution, who challenged the authenticity of the document. The court ultimately upheld the objection.
Judge: The objection is upheld
Following this, defence counsel requested an adjournment to enable him to produce the full 2020 budget.
Judge: Case adjourned to 24th March 2026 at 12pm and 25th March, 2026 at 12pm
