UPDATE: Following a review of this report, we acknowledge that the headlines and presentation of the stories may have conveyed interpretations and implications that did not accurately reflect the comments made by lawyer Samson Lardy. We regret any misunderstanding this may have caused.

Newsfile host Samson Lardy Anyenini has highlighted the defence's arguments in the ongoing case involving former National Signals Bureau Director-General Kwabena Adu-Boahene and his co-accused over an alleged GH¢49.1 million theft linked to a US$7 million cybersecurity procurement.

In his editorial segment, Samson's Take, Anyenini discussed the defence's 142-page submission of no case to answer, which challenges the prosecution's allegation that the accused persons dishonestly appropriated the entire GH¢49.1 million.

According to Samson Anyenini, the defence's arguments are that although three cheques were issued and the money was transferred, transactions involving the National Security Coordinator's account accounted for approximately GH¢34 million of the amount in question.

Anyenini said this represented nearly 70 percent of the GH¢49.1 million at the centre of the case.

He noted that the defence disputed the prosecution's characterisation of the full amount as stolen and raised questions about how the transactions were accounted for.

"The prosecution has the burden to satisfactorily trace these funds and establish which transactions constituted dishonest appropriation," he said.

The defence contends that transferring money through an account does not, on its own, establish that a theft has occurred.

"Money moving through an account is not by itself proof of theft," he said.

The journalist cum lawyer's commentary focused on why the defence believes they have no case to answer in their challenge to the prosecution's account of the GH¢49.1 million and the need for the court to consider both sides' evidence and arguments.

The court will determine whether the prosecution's evidence warrants calling the accused persons to open their defence.