The Defence in the trial of Gifty Oware-Mensah, former Deputy Executive Director, National Service Authority (NSA), has questioned the basis of transactions made from an ADB account linked to a Higher Purchase Facility for National Service Personnel.

Mr Gary Nimako Marfo, counsel for Mrs Oware-Mensah, questioned the witness extensively on the operation of the account and the authorisation of transfers made to Blocks of Life Consult Limited.

In a further cross-examination of Mr Gilbert Sebe-Yeboah, the first prosecution witness (PW1), maintained that transfers from the NSS Higher Purchase Account to Blocks of Life Consult Limited were duly authorised by the accused person under an omnibus instruction arrangement.

Mr Gilbert Sebe-Yeboah, who is also the Head of the Commercial Banking Department of ADB, confirmed that Mrs Oware-Mensah was neither a Director, shareholder, nor beneficial owner of Blocks of Life Consult Limited based on documents before the court.

Counsel further questioned the witness on the NSS Higher Purchase Account, which the witness had earlier described as an account established by ADB for the higher purchase facility.

Mr Sebe-Yeboah explained that the account was a suspense account created specifically for the administration of the facility and was not a normal customer-operated current account.

He told the court that neither Mrs Oware-Mensah nor Blocks of Life Consult Limited operated the account directly.

According to him, transfers from the account to Blocks of Life Consult Limited were made at the direction of the accused person.

The witness said the first transfer to Blocks of Life Consult Limited was made on February 22, 2023, while subsequent transfers followed under the arrangement.

When questioned about written authorisation for the first transfer, the witness said the bank relied on what he described as an omnibus instruction issued by the accused person covering disbursements under the facility.

He explained that because the facility involved approximately 10,000 National Service Personnel, the accused had informed the bank she would not always be available to issue separate instructions for every transfer.

The witness said the bank nonetheless maintained communication with the accused person by telephone before the transfers were effected.

Defence counsel challenged that position and argued that no documentary evidence had been produced to show telephone calls, emails, WhatsApp messages or other communications authorising the transfers.

Mr Sebe-Yeboah rejected the assertion and maintained that the transfers were authorised.

The witness also explained that the first transfer was made after the bank had obtained partial approval for the facility and had received assurances that the formal transfer request would follow.

According to him, the bank subsequently obtained full approval from its credit committee before making further disbursements.

The defence further questioned the operation of the account and several cash deposits made by bank staff, including Mr Christian Abotchie and Madam Nana Serwaa Osei-Agyemang.

Mr Sebe-Yeboah explained that the deposits were linked to repayments received through the E-Zwich platform under the facility.

He said E-Zwich transaction rules required that a portion of the funds be withdrawn in cash, which accounted for the deposits reflected in the account records.

The witness said all repayments received from the National Service Authority were properly credited to the account and subsequently transferred to the relevant loan accounts in accordance with the facility structure.

Counsel suggested that the account statement tendered by the prosecution was merely a product of the bank’s internal activities and lacked credibility, but the witness disagreed.

He insisted that the account was created pursuant to the master agreement between ADB and the NSA and formed part of the facility arrangements approved by both parties.

He also rejected suggestions that the bank deliberately failed to produce loan accounts and the account records of Blocks of Life Consult Limited to support its case.

The witness told the court that records relating to Blocks of Life Consult Limited had been submitted to investigators, although he could not say whether they had been filed before the court.

The case was adjourned to June 11, 2026, for continuation of cross-examination.