Lead counsel for former National Signals Bureau (NSB) Director-General Kwabena Adu-Boahene, Samuel Atta Akyea, has filed a submission of no case to answer.

He is citing alleged evidential gaps, inconsistencies and the prosecution’s failure to call material witnesses.

The submission was filed after the prosecution closed its case in the trial involving Mr Adu-Boahene, his wife Angela Adjei-Boateng and another accused person.

The defence contends that the evidence presented by the prosecution does not establish a sufficient case requiring the accused persons to open their defence.

A key issue raised by the defence is the prosecution’s handling of evidence surrounding the alleged misuse of GH¢49.1 million earmarked for a cybersecurity project.

The State alleges that the money was transferred through three cheques from an account associated with National Security into an account belonging to BNC Communications Bureau Limited, a company linked to the accused persons.

The prosecution has further alleged that the funds were subsequently diverted and used for purposes unrelated to the intended cybersecurity procurement.

The defence, however, has challenged aspects of the prosecution’s evidence, including the circumstances surrounding the transactions and the extent to which the disputed funds can be directly traced to assets and expenditure attributed to the accused persons.

Mr Akyea has also pointed to what the defence considers inconsistencies in the evidence presented by prosecution witnesses.

Another key argument concerns the failure to call what the defence considers material witnesses whose evidence, it argues, could have shed light on the management and authorisation of the funds.

The defence has previously raised questions about the absence of senior officials connected to the National Security arrangements surrounding the disputed transactions.

The prosecution's final witness, EOCO investigator Frank Marshall Cromwell, was subjected to extensive cross-examination by Mr Akyea before the State closed its case.

During the proceedings, the defence questioned the investigation into the alleged cybersecurity procurement and whether sufficient steps had been taken to independently establish that the project had not been delivered.

The defence also challenged aspects of the financial investigation, including the tracing of funds and the basis for linking particular transactions and assets to the GH¢49.1 million.

The prosecution, for its part, maintains that it has presented sufficient evidence to support the charges against the accused persons.

The State has relied on financial records, bank statements and other documentary evidence to establish its case concerning the alleged diversion and use of the funds.

Mr Adu-Boahene and the other accused persons have pleaded not guilty to the charges.

The charges include stealing, conspiracy to steal, defrauding by false pretences, wilfully causing financial loss to the state, using public office for profit and money laundering.

Following the filing of the no-case submission, the Attorney-General has been given 14 days to respond.

The defence will subsequently have an opportunity to reply to the prosecution's response before the court determines whether the accused persons have a case to answer.

A ruling on the no-case submission is expected to determine whether the trial proceeds to the defence stage or whether the accused persons are discharged.