Edith Ruby Opokua Adumuah, the Attorney General’s prosecution witness in the ongoing trial of former National Signals Bureau (NSB) Director General Kwabena Adu-Boahene, has confirmed in open court that pre-financing of National Security operations was routine and part of established practices within the National Security apparatus.

Ruby Opokua Adumuah, who is Head of Finance at the NSB, gave detailed testimony under cross-examination by lead defence counsel Samuel Atta Akyea at the Accra High Court (Criminal Court 3) on Wednesday, March 11, 2026, explaining how Special Operations funds were managed and applied.

Atta Akyea asked:

Atta Akyea: “In the proceedings of 10th December 2025, you indicated that due to late budgetary releases, your office sometimes does not have the requisite funds for its operations.”

Adumuah: “Yes, my Lord.”

Atta Akyea: “You will acknowledge that some National Security operations are time-sensitive or driven?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “There have been occasions where staff embark on operational activity, even before the funds for the assignment are released?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “In such instances, the funds for those operations are pre-financed until the budgetary releases are received?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, there have been instances where you have had to look for funds to finance National Security operations?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, when operations are pre-funded, you always refund the money to the source?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, indeed, Kwabena Adu-Boahene has had to pre-finance some operations during his tenure?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, you’ll remember that Kwabena Adu-Boahene expressed concerns about whether he would be able to fully recover the funding interventions provided to the office?”

Adumuah: “I can’t remember, my Lord.”

Atta Akyea: “But you agree that you have not fully refunded all pre-financed amounts towards Special National Security Operations to whoever gave you the monies?”

Adumuah: “Not that I know of, my Lord.”

The Judge intervened:

Judge: “Why don’t you answer counsel’s questions. Your answer doesn’t make sense.”

Atta Akyea: “Based on your own lack of knowledge relating to pre-financing National Security Special Operations and refunding of same as an accountant, you’ll agree that there’s a necessity to enter into account?”

Adumuah: “I don’t know, my Lord.”

Atta Akyea: “And it is through a proper accounting process that the National Security Coordinator comes to know the amounts pre-funded for Special Operations and the refunds, correct?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “You know a gentleman by the name Frank Anane Dekpey (PW1).

Adumuah: “Yes, my Lord.”

Atta Akyea: "In fact, you will recall that Frank Anane Dekpey has delivered some of those pre-financed funds to you for operational purposes?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Are you also familiar with the name Mildred Donkor?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “And you’ll also recall that some of these operational funds were delivered to you by Mildred Donkor?”

Adumuah: “Yes, my Lord.”

Atta Akyea: "You would further remember that you have personally collected such pre-financed funds from your boss's bank account in the past"

Adumuah: “Yes, my Lord.”

The full cross-examination of the day also delved into the structure of the various forms of National Security expenditure, including the unaccountable special operations budget that authorities usually remain tight-lipped about:

Atta Akyea: “You’re familiar with Compensation, Goods and Services, Capitalisation Expenditure, and Special Operations Expenditure as they operate under the Ghana Financial Incorporated Management System?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Can you explain to this honourable court what these different types of expenditures are?”

Adumuah: “Compensation is for staff salaries; Capital Expenditure is for assets that go beyond a year; Goods and Services are in two categories: normal Goods and Services and Special Operations, but all fall under Goods and Services.”

Atta Akyea: “So the three categories of expenditure are all audited by the Auditor-General every financial year?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “So the general perception that National Security funds are not audited at all is erroneous?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Is it true that it is the use of the Special Operations Fund is not audited because spending is based on operational discretion?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “You have also told this court that for the Special Operations account, the sources of funds are both private and public?"

Adumuah: “Yes, my Lord.”

Atta Akyea: "And that includes the Coordinator’s Special Operations account called 'Coordinator’s Account-NSC' at the Fidelity Bank?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Can you explain how suppliers are paid from the main account?”

Adumuah: “Yes, my Lord. Suppliers, for items such as fuel, are set up in the government system. Payments go through the Public Financial Management System, including internal auditing, and are then approved from the main account.”

Atta Akyea: “You agree that once payment is made to a supplier, the money leaves the remit of public funds?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, the National Security Coordinator is also set up as a supplier in GIFMIS?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “The National Security Coordinator is set up in GIFMIS as a supplier of services of a secret nature for the purpose of receiving special operations funds”

Adumuah: “Yes, my Lord.”

Atta Akyea: “The difference is that the Coordinator, as a supplier, may receive the money as physical cash or in the Special Operations account?”

Adumuah: “The money is paid into the Coordinator’s account, and he may decide to obtain it in cash or by cheque.”

Atta Akyea: "So once funds have been designated as special operations funds, those funds leave the realm of public financial management rules"

Adumuah: “Yes, my Lord.”

Atta Akyea: “Is that why Special Operations expenditures are not audited?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “The use of the Special Operations Fund is at the discretion of the National Security Coordinator, given the exigencies of his operations?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “From what you said earlier, the three cheques totalling GHS49.1 million are from the Special Operations Fund, and only the National Security Coordinator knew the actual purpose of these operations?”

Adumuah: “No, my Lord. I assume the National Security Coordinator, the National Security Council, and the President might know.”

Atta Akyea: “So, if others aside from the Coordinator are involved in National Security operations, they must pass the ‘need to know’ test?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “You also agree that if any misappropriation at all occurred, only those in the top hierarchy of National Security at the time would be in a position to know?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Will you testify that the Coordinator’s account is a Special Operations account?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “The account was created for carrying out National Security operations?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Who owns and controls this account?”

Adumuah: “It is opened and controlled by the National Security Coordinator, but it is owned by the agency.”

Atta Akyea: “There is no account at Fidelity Bank called ‘State BNC-Account,’ correct?”

Adumuah: “Correct, my Lord. No State BNC account that belongs to the Bureau”

Atta Akyea: “There is no ‘Public BNC Account’ at Fidelity belonging to the Bureau?”

Adumuah: “No, my Lord. No Public BNC Account that belongs to the Bureau”

Atta Akyea: “Every major transaction in the Coordinator’s account requires the National Security Coordinator’s signature and approval?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Cheques bear the signature of the National Security Coordinator?”

Adumuah: “Yes, my Lord.”

When shown a cheque for GH¢1 million:

Atta Akyea: “Take a look at this Exhibit — the GH¢1 million cheque. What’s the date?”

Adumuah: “18th March, 2020.”

Asked to identify the signatory:

Atta Akyea: “Who was the National Security Coordinator who signed the cheque?”

Adumuah: “The late Mr Joshua Kyeremeh.”

Regarding a GH¢27,100,000 cheque:

Atta Akyea: “Can you also look at Exhibit 5(c), the GH¢27,100,000 cheque. It is signed by who?”

Adumuah: “The late Mr Joshua Kyeremeh and Professor …”

On another cheque of GH¢21,000,000:

Atta Akyea: “Look at Exhibit 5(c) — the cheque for GH¢21,000,000. The National Security Coordinator signed the cheque.

Adumuah: “Yes, my Lord.”

Atta Akyea: "All the three cheques signed by the National Security Coordinator were funds for Special Operations purposes.”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Madam, you also agree that the National Security Coordinator authorised those cheques from the Coordinator’s Account-NSC at Fidelity Bank?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “In your scheme of operations, those funds could have been withdrawn in cash without any hindrance?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “In depositing the first cheque of GH¢1 million, you did not have to show any contract document to UMB prior to the bank accepting?”

Adumuah: “No, I do not have to show.”

Atta Akyea: “In respect of the two other cheques, there was no need to show a contract to UMB as a condition for honouring the cheques?”

Adumuah: “Yes, my Lord.”

Atta Akyea: “Did your former boss, Kwabena Adu-Boahene, have higher decision-making powers than the National Security Coordinator, the late Joshua Kyeremeh?”

Adumuah: “No, my Lord.”

At a point during the proceedings, the new presiding judge, Justice Francis Apangabuno Achibonga, who has taken over the case from Justice John Eugene Nyante Nyadu, had to caution prosecution witness Adumuah to be straightforward in her answering of the questions so the court could make good meaning of her responses.

"The witness must answer all questions", he said. "If matters relate to National Security and the Attorney-General is present to allow them, then the witness must respond fully.”

Justice Achibonga, at the end of the day's proceedings, adjourned the case to March 17, 2026, at 9:30 am, and March 18, 2026, at 12:00 pm for continuation of cross-examination of prosecution witness Edith Opokua Adumuah.