Madam Edith Ruby Opokua Adumuah, the Attorney-General’s own prosecution witness and Head of Finance at the National Signals Bureau, has delivered a bombshell testimony contradicting the Attorney-General’s case, revealing that there was no state BNC, and no $7 million contract, raising serious questions about the validity of the charges against former NSB Director-General Kwabena Adu-Boahene.

Madam Edith Ruby Opokua Adumuah made these revelations at the High Court (General Jurisdiction 10) on Thursday, December 11, 2025, during cross-examination in the ongoing trial of former NSB Director-General Mr. Kwabena Adu-Boahene and two others.

The defense team, led by Samuel Atta Akyea, rigorously questioned the witness on her earlier statements and the financial records of the Bureau.

The Deputy Attorney-General, Dr. Justice Srem-Sai, appeared alongside counsel Esi Yankah and Rabiatu Abdulai for the State.

The knowledge of foreign exchange rates confirmed

During cross-examination, Mr. Atta Akyea focused on the witness’s expertise in accounting and her familiarity with foreign exchange rates:

Atta Akyea: “In your works as head of finance of NSB, there were moments you personally arranged monies from private sources for operational purposes?”

Edith Ruby Opokua Adumuah: “No, my Lord.”

When questioned about her knowledge of currency exchange, the witness confirmed:

Atta Akyea: “So in your work as accountant, you have a clear understanding of foreign exchange rates?”

Edith Ruby Opokua Adumuah: “Yes, my Lord.”

She agreed that the Bank of Ghana (BoG) officially states the cedi-dollar exchange rates and that these figures are publicly accessible on the BoG website.

Tense exchange over admission of BoG document

Mr. Atta Akyea attempted to tender the Bank of Ghana (BoG) exchange rate document covering the period from 1st January 2020 to 31st December 2020.

The Deputy Attorney-General objected, citing Section 121 of the Evidence Act, 1975 (N.R.C.D. 323), arguing the witness lacked official knowledge of BoG records.

Mr. Atta Akyea asked, “My Lord, I will like to tender the Bank of Ghana exchange rate document from 1st January 2020 to 31st December 2020 to the witness.”

Deputy AG: “The witness is not an official of the BoG; she has no personal knowledge of the contents of this document.

Its relevance to the prosecution case is not established.”

Mr. Atta Akyea countered, invoking Section 9, Clause 2 of the Evidence Act (NRCD 323), asserting that the document reflects publicly known exchange rates that could aid the court.

After deliberation, the Judge ruled in favour of the defense:

Judge: “The interbank exchange rate is relevant. The witness is competent to aid in tendering the document.

The BoG exchange rate document is to be received as evidence.”

Cash transfers and Cedi-Dollar calculations

Mr. Atta Akyea then asked Ms. Adumuah, “What is Exhibit B3?” She replied, “Swift transfer from Fidelity Bank to ISC Holdings.”

Mr. Akyea continued, “What is the quantum of money being transferred?” The Judge interjected, seeking clarification on the question, and after discussion, Ms. Adumuah answered, “$87,500.” Mr. Akyea asked, “What is the date?” and the witness replied, “6th April 2020.”

When asked, “Who is the ordering customer?” she confirmed, “Coordinator’s Account NSB.”

On the cedi exchange rate, Mr. Atta Akyea questioned, “And what is the cedi exchange rate of the swift transfer?”

After clarification from the Judge, Ms. Adumuah stated, “5.87 rate.”

He then asked, “What is the cedi rate of $87,500?” and using a calculator to assist, the witness responded, “GHS513,625.” Mr. Atta Akyea further asked, “It is your testimony that when these payments are made, they reflect in the bank statements of Special Operations Accounts?” to which she confirmed, “Yes, my Lord.”

Mr. Atta Akyea guided the witness through the bank statements, asking, “Do you see the Fidelity Bank statement?” and she replied, “Yes, my Lord.”

He continued, “That is the Coordinator’s Account, is that not so?” She confirmed, “Yes, my Lord.” He then asked, “This bank statement have you seen it before?” She replied, “No, I haven’t.”

Referring to specific pages, Mr. Atta Akyea asked, “And this bank statement of the National Security Coordinator, it is called Coordinator’s Account-NSC..., can you look at page 1, whose account is that?” The witness answered, “The Account belongs to the Coordinator but for purposes of the role of BNC.”

He continued, “What is the money stated at page 20 in relation to transfer from 15th January 2020?” She said, “GHS513,625.”

Mr. Atta Akyea then asked, “So the sum of GHS513,625 is the cedi equivalent of $87,500 as stated in Exhibit B3, is that not so?” She replied, “Yes, my Lord.”

He further questioned, “From your accounting experience, how do you calculate and determine the exchange rate having in mind GHS513,625 as against $87,500?” She explained, “We take the GHS513,625 and divide by $87,500.” When asked, “If you did that, what will be the exchange rate?” she confirmed, “5.87.”

Mr. Atta Akyea asked, “At the exchange rate of 5.87 as at 6th April 2020, what will be the cedis equivalent of $7 million?” The witness responded, “GHS41,090,000.”

He followed up, “The sum of GHS41,090,000 is not equal to GHS49,100,000?” and she agreed, “Yes, my Lord.”

When asked, “What is the difference between GHS41,090,000 and GHS49,100,000?” she replied, “GHS8,010,000.”

He then asked, “On the basis of financial accounting, you’ll agree with me that on 6th April 2020, GHS49,100,000 could never be the cedi equivalent of $7 million?” She replied,

“My Lord, I don’t know.” Mr. Atta Akyea redirected, “Exhibit A5 to DW2?” She responded, “Yes.” He questioned, “Can you know the signature on Exhibit 5?” and she replied, “Yes, my Lord.”

Additional SWIFT transfers

He asked about additional SWIFT transfers: “Who is the sender as stated on the SWIFT ADVICE?” She answered, “My Lord, Fidelity Bank.” “What is the date of this swift advice?” he continued, and she replied, “8th June 2020.”

When asked, “Who is the ordering customer?” she confirmed, “Coordinator’s Account-NSB.” He then asked, “And who is the beneficiary of this?” She said, “ISC Holdings.”

On the amount, he asked, “How much in dollars was being transferred to ISC Holdings?” She replied, “$100,000.”

Mr. Atta Akyea asked, “And how does that translate in cedis?” and she said, “GH₵585,000.”

He followed, “At what exchange rate of cedi to dollar?” She answered, “5.85.”

He then tested her calculations, “At this exchange rate, what does GHS49.1 million convert to by way of dollars?” and she replied, “$8,393,062.” When asked, “Can you help the court with the cedi equivalent of $7 million using an exchange rate of 5.85 Ghana cedis to one US dollar?” she stated, “GHS40,950,000.”

He further questioned, “What is the variance of GHS49.1 million and GHS40,950,000?” She replied, “GHS8,150,000.” He asked, “Will you agree with me that it is not financially possible that GHS40,950,000 even roughly translates to GHS49,100,000?” and she confirmed, “Yes, my Lord.” He pressed, “Based on the exchange rate you projected before this court, that is 5.85 cedis to the dollar as at 8th June 2021, it is financially impossible that GHS49.1 million could convert to $7 million?” and she replied, “Yes, my Lord.”

Further, Mr. Atta Akyea asked about the highest and lowest exchange rates in 2020: “What is the highest exchange rate of cedi to dollar as borne out by Exhibit 4 from 1st January 2020 to 31st December 2020?” She replied, “5.7573 as at 31st December 2020.” He asked, “What will be the cedi equivalent of $7 million using the exchange rate of 5.7573?” She stated, “GHS40,301,100.” He then asked, “Take the lowest exchange rate in terms of Exhibit 4. What is it?” She replied, “5.2793 as at 24th June 2020.” He further asked, “With the rate of 5.2793, how much cedis can you buy with $7 million?” She said, “GHS36,955,100.”

Purpose of the cheques

On the purpose of the cheques, Mr. Atta Akyea asked, “In your position as head of finance under the National Security Coordinator, can you tell what the GHS49.1 million, the total of three cheques, were for?” She replied, “My Lord, I do not know.” He pressed, “You will not know as on account of need-to-know policy, you don’t have clearance to know?” She said, “Yes, my Lord.”

He clarified, “So you agree that National Security persons with clearance to know will know?” She confirmed, “Yes, my Lord.” When asked, “Now for these three cheques totalling GHS49.1 million, who will have the clearance to know the purpose of the funds?” she replied, “My Lord, I assume the Director-General, National Security Coordinator, maybe the minister of the National Security or anybody at the topmost hierarchy of the National Security Council.”

Routine practice

Mr. Atta Akyea also explored the control of Special Operations Accounts. He asked, “Before the establishment of NSB on 29th December 2020, all funding and financial operations of the BNC department in the office of National Security Coordinator were conducted under the authority of the National Security Coordinator?” She replied, “Yes, my Lord.” He asked, “Who opened the Special Operations Account in Fidelity Bank?” She said, “The National Security Coordinator, the late Joshua Kyeremeh.”

He continued, “You have also confirmed that the late Kyeremeh was a signatory to the Special Operations Account with Fidelity Bank?” She replied, “Yes, my Lord.” Mr. Atta Akyea added, “It follows from what you told this Honourable Court that it is the National Security Coordinator who controls all financial transactions of BNC?” and she confirmed, “Yes, my Lord.” He further asked, “Kwabena Adu-Boahene, before the establishment of NSB on 29th December 2020, could never transact any financial business on the Fidelity Bank Account without express approval and participation of the National Security Coordinator?” She replied, “Yes, my Lord.”

Nature of Accounts

He pressed on the nature of accounts, asking, “The Account described as ‘Director BNC’ is not a general administration account. Is that not so?” She replied, “Yes, my Lord.” He added, “You will agree with me that all Special Operations Accounts, including the one referred to as ‘Director BNC,’ have not been subjected to the Auditor-General’s routine audits?” She confirmed, “Yes, my Lord.”

Mr. Atta Akyea also clarified the role of institutions in fund transfers. He asked, “From Exhibit A, which you’re holding, it is the National Security Secretariat that is requesting the transfer of funds and not the BNC?” Ms. Adumuah confirmed, “Yes, my Lord, the account number is the Coordinator’s Account used for BNC operations.” He asked, “It is the National Security Council Secretariat that made the request for the transfer of funds?” and she said, “Yes, my Lord.”

Following extensive questioning and testimony, the Presiding Judge, John Eugene Nyante Nyadu, adjourned the case to the 11th, 12th, and 13th of February 2026.