A second state witness told the Accra High Court that Kwabena Adu Boahene paid for special operations in advance.
These operations were part of a cybersecurity deal valued at GHC49.1 million.
The witness stated that Adu Boahene provided the funds before the operations were carried out.
Kwabena Adu Boahene and his wife, Angela Adjei Boateng, are being prosecuted by the state.
They face charges that include stealing, money laundering, and causing financial loss to the state.
The court is hearing evidence in the ongoing trial related to the cybersecurity deal.
The details of the alleged financial losses are being presented to the court.
The case is proceeding with testimony from witnesses called by the prosecution.