Samuel Atta Akyea, lead counsel for former Director-General of the National Signals Bureau (NSB), Kwabena Adu Boahene, will conclude more than 10 weeks of intense cross-examination of the prosecution’s final witness, Economic and Organised Crime Office (EOCO) Investigator, Frank Marshal Cromwell today.
The prolonged cross-examination, which centred largely on the disputed GH¢49.1 million transaction resulted in a series of admissions, which the defence says have raised serious questions about key aspects of the prosecution’s case.
The cross-examination would conclude today at the Accra High Court, after the presiding judge on Monday, September 1, 2026 granted Mr Atta Akyea an additional day to complete his questioning, after he indicated that about 60 questions remained.
Among the issues that had so far been vigorously challenged by the defence were the prosecution’s description of the originating Fidelity Bank account as “STATE BNC”, its characterisation of the UMB account as a private account jointly owned by Mr Adu Boahene and his wife, and its allegation that the entire GH¢49.1 million was diverted for personal use.
The prosecution alleges that Mr Adu Boahene, while serving as Director-General of the NSB, unlawfully moved GH¢49.1 million from an account described as “STATE BNC” into a UMB account allegedly opened jointly by him and his wife, and referred to as the Bureau of National Communications–Operations Account, or “PRIVATE BNC”.
According to the prosecution, the money was obtained under the guise of procuring a cyber-defence system, but was subsequently dissipated on luxury vehicles, properties, the construction of the Kobby Keach Hotel and the Dorchester Heights Apartment Complex in Kumasi.
However, the defence has argued that evidence from the prosecution’s own Investigator does not support that narrative.
One of the significant issues to emerge during the cross-examination was Mr Cromwell’s evidence that there was no government agency known as “STATE BNC”.
He explained that the account referred to by the prosecution as “STATE BNC” was actually a special operations account established and operated by the National Security Coordinator at Fidelity Bank.
The witness further testified that the account had three signatories: then National Security Coordinator, Joshua Kyeremeh; Seth Danso, Head of Finance at the Office of the National Security Coordinator and Mr Adu Boahene.
Two signatures, he said, were required for withdrawals from the account. The defence consequently argued that Mr Adu Boahene did not have sole control over the account and could not independently withdraw or transfer funds from it.
GH¢49.1m cheques signed by Kyeremeh and Adu Boahene
Mr Cromwell also testified that the three cheques totalling GH¢49.1 million were signed by Mr Kyeremeh and co-signed by Mr Adu Boahene.
The defence has relied on the evidence to challenge the suggestion that Mr Adu Boahene single-handedly moved the GH¢49.1 million from a state account into a personal account.
The Investigator further confirmed that Ms Aduamoah personally paid two of the three cheques into the UMB account.
The evidence was consistent with the earlier testimony of Ruby Edith Aduamoah, PW2 and former Head of Finance at the NSB, who told the court that she prepared the cheques for the signatures of her superiors.
That evidence corroborated her earlier testimony and has been cited by the defence as evidence that the UMB account was used for National Security operations, rather than being exclusively a private account belonging to Mr Adu Boahene and his wife.
Another significant admission was that several National Security operatives conducted transactions on the UMB account.
Mr Cromwell specifically mentioned Gerald Osei Tutu, then Deputy Director-General of the NSB and Denise Blackson.
He further testified that more than GH¢109 million was withdrawn from the account by National Security operatives for special operations.
The defence has questioned how an account described by the prosecution as a private account could have been used by several National Security operatives for official operations.
GH¢9.5m transferred to Israeli company
The investigator also testified that approximately GH¢9.5 million was transferred directly from the UMB account to ISC Holdings in Israel, for the purchase of a cyber-defence system.
The payment is significant because the alleged procurement of the cyber-defence system forms a central part of the prosecution’s case.
The defence has argued that the evidence demonstrates that at least part of the money in the disputed UMB account was transferred directly to the company associated with the cyber-defence procurement.
Different names, same UMB account
The cross-examination further established that the UMB account had been referred to by several names, including “BNC Operations Account”, “Bureau of National Communications Account–Operations”, “BNC Ops” and “Private BNC”.
Despite the different descriptions, the witness confirmed that the names referred to the same account number.
The defence, therefore, contended that the substance, purpose and actual use of the account were more important than the various labels attached to it.
In another important exchange, Mr Atta Akyea questioned the investigator about the account into which the GH¢49.1 million was allegedly supposed to have been deposited before it was purportedly diverted by Mr Adu Boahene.
Mr Cromwell was unable to identify such an account and told the court that he knew of no such account.
The defence argued that the inability to identify the alleged intended destination of the funds weakened the prosecution’s diversion theory.
The investigator was also unable to establish that the UMB account was improperly created as a private account by Mr Adu Boahene and his wife.
He could not establish that the account was opened without the knowledge or authority of the National Security Coordinator, who had signed the cheques subsequently deposited into it.
The defence also pointed to evidence that funds were later transferred from the UMB account into an account controlled by the National Security Coordinator at Fidelity Bank.
According to the defence, that movement of funds was inconsistent with the prosecution’s characterisation of the UMB account as purely private.
Mayfair payments predated GH¢49.1m transaction
A further significant admission concerned payments at Mayfair Estate which the prosecution had sought to link to the alleged dissipation of the GH¢49.1 million.
The investigator admitted that the Mayfair payment receipts relied upon by the prosecution were dated 2016 and 2018, while the three cheques making up the GH¢49.1 million were issued later.He, therefore, acknowledged that the Mayfair payments did not form part of the GH¢49.1 million.
The defence has argued that the admission significantly undermines the attempt to link those payments to the disputed funds.
Mr Cromwell was also unable to produce land title documents establishing ownership by Mr AduBoahene and his wife of properties allegedly attributed to them at Mayfair, Oyarifa, Kumasi and London.
He was similarly unable to establish that Mr Adu Boahene purchased any vehicle using the GH¢49.1 million.
The defence consequently contends that the prosecution has not established a direct evidentiary link between the disputed funds and the properties and luxury vehicles it alleges were acquired with the money.
Purpose of GH¢49.1m questioned
At the heart of the cross-examination was the purpose for which the GH¢49.1 million was provided.
The investigator was unable to establish that the entire amount was exclusively earmarked for the procurement of a cyber-defence system, as opposed to funds allocated for National Security special operations.
The defence has maintained that the evidence points to the funds being connected to National Security operations and that the prosecution has not established that the entire GH¢49.1 million was exclusively intended for the cyber-defence procurement.
The investigator also testified that several individuals, including Mr Adu Boahene, transferred funds into an account controlled by the National Security Coordinator.
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