Lead Investigator Finds No Auditor General Report on GHS 49.1 Million Diversion

    EOCO's Frank Marshal Cromwell testifies in court he cannot produce audit reports confirming alleged misappropriation of funds.

    2 min read3 min listen

    Frank Marshal Cromwell, the lead investigator for the Economic and Organised Crime Office (EOCO), has informed the Accra High Court that he cannot produce any Auditor-General’s report identifying the alleged diversion or misappropriation of GHS 49.1 million. This significant testimony came during the ongoing trial involving Kwabena Adu-Boahene, the former Director-General of the National Signals Bureau (NSB).

    Cromwell, identified as PW4 in court proceedings, made this admission under cross-examination on Monday, July 27, 2026. Counsel for the accused, Samuel Atta Akyea, pressed Cromwell on the existence of such an audit report. Cromwell explicitly stated he could not point to any Auditor-General’s report that captured the alleged misuse, diversion, or misappropriation of the GHS 49.1 million, or any portion of it.

    This development introduces a critical challenge to the prosecution's case, which hinges on proving the alleged diversion of public funds. The absence of an official audit report from the Auditor-General, Ghana's supreme audit institution, weakens the claim of financial malfeasance. The Auditor-General's office is constitutionally mandated to audit all public accounts and report on any irregularities, making its reports crucial evidence in such cases.

    Cromwell’s testimony directly contradicts the Attorney General’s argument that public funds were diverted. This admission also supports earlier testimony from Edith Ruby Adumuah, the head of finance at the National Signals Bureau. Adumuah had previously stated that no audit findings, adverse findings, or instances of financial malfeasance had been identified within the NSB, and she would have been aware if such events occurred.

    The investigator further admitted his inability to produce any Auditor-General’s report related to the National Security Coordinator’s account at Fidelity Bank. This specific account, with number 1070030677849, has been linked by the prosecution to the transaction under investigation. The lack of audit oversight on this account during the relevant period raises further questions about the prosecution's evidence.

    The implications of this testimony are substantial for the ongoing trial. Without an Auditor-General's report, the prosecution may struggle to provide concrete, independent verification of the alleged financial misconduct. This could significantly impact the court's perception of the evidence presented against Kwabena Adu-Boahene.

    The case has been adjourned to Wednesday, July 29, 2026, at 9:30 AM for the continuation of cross-examination. Cromwell is the fourth and final prosecution witness, making his testimony particularly pivotal. Observers will be watching closely to see how the prosecution addresses this gap in its evidence and what further details emerge from the cross-examination.

    This situation underscores the importance of robust financial oversight and the role of the Auditor-General in ensuring accountability for public funds. Any alleged misappropriation of GHS 49.1 million, a significant sum, demands clear and verifiable evidence to maintain public trust in government institutions and legal processes.

    Comments

    More from StatsGH