Captain Daniel Nikyi of the Pay Unit of the Ghana Armed Forces (GAF), who embezzled $363,407 meant for Ghanaian soldiers on peacekeeping in the Democratic Republic of Congo, has been sentenced to five years' imprisonment by the General Court Martial. He has also been dismissed with disgrace from the service, although he refunded $30,000 of the money. The court, which was constituted by Brig. Gen. P.K. Opoku in March 9, 2009, had Col E.M.K. Yeboah as its President and Lt Col J. Agyakwa, Maj J.I.Y. Boglo and Maj M.A. Addy as its members. The other members were Maj. P.K. Amegah and Maj M.K. Opoku. The General Court Martial became necessary after an audit report by the auditors of the GAF revealed the embezzlement. The amount was meant to pay the allowances of personnel who served with the United Nations Mission in the Democratic Republic of Congo between July 2007 and January 2008. Captain Nikyi, 32, who was then the Paymaster of that battalion in charge of preparing accounts, was charged with five counts of offences but he was exonerated on one count. The offences were neglect to the prejudice of good and discipline, contrary to Section 54 of the Armed Forces Act, 1962 (Act 105); willfully making a false entry in a document made by him that was required for official purposes, contrary to Section 47(a) of the Armed Forces Act, 1962 (Act 105), and an act to the prejudice of good order and discipline, contrary to Section 54(3)(b) of the Armed Forces Act, 1962 (Act 105). The others were fraudulent misapplying, contrary to Section 52(l)(a) of the Armed Forces Act, 1962 (Act 105), and an act of fraudulent nature not particularly specified in the code of service discipline, contrary to Section 55(f) of the Armed Forces Act, 1962 (Act 105). The auditors of the GAF, who testified as witnesses before the court, said they found that receipts issued to cover certain expenditures by Captain Nikyi to justify the disbursement of the money were not satisfactory and proceeded to properly audit the accounts, revealing the fraud. They said, for instance, that there was an expenditure on return air ticket for medal day delegation to the tune of $10,886, which was not supported by receipts from the airlines. The auditors said in another instance, the account holder, which was Capt Nikyi, had exceeded his authorised expenditure by $269,739 but the financial instructions stated that if it became necessary that he should exceed that amount, he needed authorisation from the General Headquarters, which he did not abide by. They said they also observed that a total payment of $50,112 was on a humanitarian project for which the mission headquarters had already provided funds. Capt Nikyi, who had been sent on another mission in Morocco, upon his return from Congo on United Nations observer duties, was repatriated to Ghana to face the charges immediately the issue was raised. Military sources said upon his repatriation, Capt Nikyi was put under close arrest at the 37 Military Hospital Army Mess in Accra and later arraigned before a Court Martial empanelled by the Military High Command. The source said he had gone on a spending spree and acquired a lot of properties with the stolen money. The military authorities also moved to locate some of the assets bearing Capt Nikyi's name which it believed were acquired with the money. It gave the breakdown as a three-bedroom self-contained house on the Spintex Road estimated at $70,000; another at Kasoa, estimated at $35,000, and a store at Kasoa, estimated at $32,000. Other properties are two Kia trucks, valued at $20,000; a water tank which is mounted on a Kia truck, costing $1,000; a canopy for a Kia truck at $400; two sets of spinning equipment valued at $14,000; canopies for hiring, $8,000; mattresses for hiring, $7,000; a store at Mallam Atta Market in Accra, $10,000; a building materials store at Kasoa, $15,000; one plot of land at. Kasoa, $5,000; a 42-inch plasma TV, $2,500; a home theatre, $1,000; three water pumping machines, $1,500; a generating set, $600; water hose for tanker, $400; a Poly tank, $300; two split air-conditioners, $1,300; a set of furniture, $600, and commission to agent for search of building at Spintex, $3,500. Source: Daily Graphic