By Ghana News 
The high-profile trial of the former Director-General of the National Security Bureau, Kwabena Adu-Boahene, has taken a revealing turn at Criminal Court 3 in Accra. Under intense cross-examination by defense counsel Samuel Atta Akyea, the third prosecution witness confirmed extensive financial records dating back to 2018.
The testimony explicitly detailed large-scale monetary movements passing directly through corporate accounts into a specialized state security operational fund.
Mildred Donkor, a Director of Advantage Solutions Limited, testified regarding bank statements labeled as Exhibit 15. The documentation uncovered an outward transfer of 1.7 million Ghanaian Cedis executed on July 9, 2018. Under questioning, Donkor verified that this transaction was officially completed alongside a separate transfer of 402,000 Ghanaian Cedis on December 3, 2018.
Defense counsel Atta Akyea established that these specific transactions match credit entries in a Fidelity Bank account. This account has been formally identified in the ongoing proceedings as the National Security Coordinator’s special operations account. These two transactions follow previous court disclosures concerning a massive 2.7 million Ghanaian Cedi transfer routed through Kwabena Adu-Boahene into the same special operations fund to prefinance state intelligence activities. Donkor clarified that, from her professional standing as a banker, these high-value transfers were executed strictly based on formal banking instructions and are clearly captured in verified institution ledgers.
A major point of friction erupted regarding the technical interpretation of specific transaction notations. The court examined entries tagged as high-value transfers and B/O, which stands for By Order Of. The defense argued that this banking nomenclature directly indicates that Adu-Boahene was the originating source of the funds, a point the witness ultimately conceded.
The prosecution, led by Deputy Attorney-General Srem-Sai, raised strategic objections concerning the relevance of these 2018 records, arguing that the core offenses under trial took place later in 2020. However, Justice Francis Apangabuno Achibonga overruled the state objections. The presiding judge ruled that because the case involves broader money laundering charges, establishing the historical flow of funds remains vital to testing witness credibility. The court subsequently admitted emails spanning into 2023 into the primary evidence folder. The witness also confirmed that upon the official closure of the BNC Communications Bureau account, the tiny remaining balance of 154 Cedis was legally transferred back to Advantage Solutions Limited.
Three Factual Insights on Ghana Financial Jurisprudence
- Section 51 of the Ghana Evidence Act governs the admissibility of relevant evidence, allowing the court great flexibility to review historical records if they directly impact the credibility of a witness.
- Special operations accounts managed by national security agencies are specialized state mechanisms designed to facilitate rapid, confidential financial logistics for sovereign protection.
- Money laundering trials in Ghana require tracking the comprehensive audit trail of financial assets across multiple banking institutions to establish the legal origin of the funds.
Sifting through complex corporate banking records requires immense analytical focus from the bench. The trial has been formally adjourned to Thursday, May 28, 2026, where the defense will continue its detailed cross-examination. This case demonstrates that the state financial tracking systems maintain a permanent digital footprint, ensuring that long-past fiscal decisions eventually face absolute transparency in a court of law.
Also Read: High Court Rejects Adu-Boahene’s Bid to Tender Emails in NSB Trial
Source – asaaseradio.com