OSP arrests former GRA officials in connection with suspected corruption involving contracts between the Ghana Revenue Authority (GRA) and Strategic Mobilisation Limited (SML). The Office of the Special Prosecutor (OSP) confirmed on 25 June 2025 that Rev. Dr. Ammishaddai Owusu-Amoah, former Commissioner-General of the GRA; Isaac Crentsil, ex-Commissioner of Customs and current General Manager at SML; and Christian Tetteh Sottie, former Technical Advisor at the GRA and now MD/CEO of SML, were detained after failing to meet bail conditions.
The OSP statement said the arrests form part of an ongoing probe into corruption and related offences. Investigators are examining whether the revenue assurance services contracts awarded to SML delivered genuine value to the state, and if all legal and procurement procedures were properly followed.
Details of the Arrests
All three men were picked up late on 24 June and taken into custody for questioning. According to the OSP, they offered to comply with bail conditions but did not meet the requirements set by the court. The suspects face charges that include wilful misconduct in public office, corruption and breach of procurement laws.
Rev. Dr. Ammishaddai Owusu-Amoah led the GRA from 2019 until his retirement in mid-2023. During his tenure, the GRA awarded SML a multi-million-dollar contract to provide external verification of fuel pricing and auditing services at Ghanaian ports. Isaac Crentsil, who later joined SML, was Customs Commissioner when the initial deal was struck. Christian Tetteh Sottie advised the Authority on technical matters before moving to head SML’s operations.
Uncovering the SML Scandal
The story first came to light in a documentary by former Fourth Estate journalists Evans Aziamor-Mensah, Adwoa Adobea-Owusu and Manasseh Azure Awuni. After a year of investigation they revealed that by the end of 2023 the government had paid over US$141 million to SML. Many of the contracts appeared to overlap or duplicate services already provided by the GRA.
A subsequent KPMG review commissioned by the Ministry of Finance confirmed that SML’s external price verification and transaction audit services at the port were tasks the GRA already performed. The report also raised concerns that the procurement process may have breached the Public Procurement Act, which sets out strict guidelines for competitive tendering and contract management.
Scope and Value of the Contracts
Originally signed in 2021 for a five-year term valued at more than US$100 million per year, the SML arrangement covered two main areas:
- Fuel and Petroleum Products
SML was to receive a percentage of revenue from every litre of petroleum sold in Ghana. This arrangement aimed to ensure accurate pricing and discourage illicit under-invoicing. - Mining and Upstream Oil
On instruction from the Minister of Finance, Ken Ofori-Atta, the scope was expanded in early 2023 to include a fixed percentage of revenue from each barrel of oil extracted and every ounce of gold mined. Those expansions significantly increased SML’s earnings but met with criticism for lacking competitive bidding.
Following the KPMG findings, the government suspended the mining and oil sector portions of the contract and cancelled the port audit services. SML’s management defended its work, arguing it delivered millions of dollars in additional state revenue. The OSP investigation will test those claims against independent evidence.
Reactions and Next Steps
Public reaction has been mixed. Anti-corruption organisations welcomed the arrests as a sign that Ghana’s institutions are willing to hold even senior figures to account. Some industry experts, however, warned that overly aggressive action could deter legitimate service providers from working with government.
The OSP has not yet specified a timeline for completing its probe. If charges are brought, the suspects could face significant penalties, including forfeiture of assets acquired through illicit gains and lengthy jail terms. The GRA has pledged full cooperation with the Special Prosecutor, while SML has said it will contest any allegations of wrongdoing.
Wider Implications
This case highlights ongoing challenges in Ghana’s procurement and public finance systems. Ensuring transparent, competitive processes for large contracts is crucial to maintain public trust and secure the best value for taxpayer funds. Observers note that the GRA must refine its internal audit and oversight mechanisms to prevent future controversies.
For the national economy, resolving these allegations swiftly and fairly is vital. The petroleum and mining sectors account for a significant share of government revenue. Any questions over contract integrity can affect investor confidence and the effectiveness of revenue mobilisation.
