BY Daniel Bampoe
The Office of the Special Prosecutor (OSP) has filed one of the most significant criminal cases in Ghana’s recent history, charging former Minister of Finance Ken Ofori-Atta, the Chief Executive of Strategic Mobilisation Ghana Limited (SML), Evans Adusei, the company SML, and five top officials of the Ghana Revenue Authority (GRA) with 78 counts of corruption, conspiracy, abuse of office, procurement breaches, and causing financial loss to the state.
The case, titled The Republic v. Kenneth Ofori-Atta & 7 Others, details what prosecutors describe as a carefully structured criminal enterprise that operated between 2017 and 2025, resulting in the country losing GH₵1.4 billion in payments to SML for contracts the company allegedly did not execute.
Who the Accused Are
The OSP’s charge sheet outlines the roles of each accused at the relevant times:
Kenneth Ofori-Atta (A1): Former Minister of Finance and the alleged architect of the scheme.
Ernest Darko Akore (A2): Chef de Cabinet to the Finance Minister, accused of facilitating procurement decisions.
Emmanuel Kofi Nti (A3): Former Commissioner-General of GRA.
Rev. Ammishaddai Owusu-Amoah (A4): Former Commissioner-General of GRA.
Isaac Crentsil (A5): Former Commissioner of the Customs Division, GRA.
Kwadwo Damoah (A6): Former Commissioner of the Customs Division, GRA.
Evans Adusei (A7): Chief Executive Officer, beneficial owner, and controlling mind behind SML.
SML (A8): A company formerly known as Strategic Mobilisation Enhancement Ltd., and the main beneficiary of the alleged scheme.
Origin of the Alleged Criminal Enterprise (2017–2025)
According to the OSP, the alleged criminal operation began in 2017, spearheaded by Ofori-Atta, former GRA boss Emmanuel Kofi Nti, SML CEO Evans Adusei, and SML itself.
Other accused persons joined the scheme over the years as new contracts were awarded.
The prosecution says the group worked together to manipulate procurement processes in order to guarantee the award of lucrative contracts—ranging from transaction audits to petroleum and minerals measurement services—to SML.
Investigators say the state institutions involved, mainly the Ministry of Finance and the GRA, became vehicles for funneling payments to SML despite no genuine need for the services the company claimed it could provide.
How the Scheme Allegedly Worked
Prosecutors argue that the accused:
Created false justifications for awarding contracts to SML, including unverified claims of technical superiority.
Bypassed mandatory parliamentary approval, even for multi-year contracts involving billions of dollars.
Ignored procurement regulations, thereby preventing competitive bidding.
Influenced internal systems to ensure SML was paid automatically, regardless of whether it delivered services.
Provided no monitoring mechanism that could verify SML’s actual performance or value for money.
The OSP described the conduct of the public officers as acts of deliberate abuse of office, emboldened by the absence of internal checks.
GH₵1.4bn Loss
The OSP’s investigation found that the actions of the accused resulted in a direct financial loss of GH₵1,436,249,828.53 to the Republic.
But prosecutors warn that the potential loss could have been far greater.
Before the scandal was reported, the accused had positioned SML to receive an additional
US$2.8 billion over five years—payments that would have been made without parliamentary approval and based on the same false claims of technical capability.
How the Scheme Was Disrupted
The OSP says the scheme was halted only because of external interventions:
1. December 2023: Three citizens filed a petition to the OSP, prompting the corruption investigation.
2. 2023–2025: Detailed investigations uncovered irregularities in procurement, payments, and contract execution.
3. January 2024: Government suspended all SML-related services pending the OSP’s findings.
4. 31 October 2025: The President ordered the termination of all SML contracts with the Ministry of Finance and the GRA.
Investigators say the termination prevented the full execution of the five-year extended contract worth nearly US$3 billion.
False Claims About SML’s Technical Expertise
At the heart of the scandal is what prosecutors describe as a fabricated narrative promoted by the accused—that SML: possessed unique global patents in revenue assurance technology; had unmatched capacity in petroleum and minerals audit services; was responsible for dramatic increases in government revenue.
The OSP’s report states that these claims were unverifiable, false, and crafted to mislead public institutions.
Charges Before the High Court
The accused persons now face 78 charges, including:
Conspiracy to commit corruption, Corruption and corruption-related offences, Abuse of public office, Wilfully causing financial loss to the state, Failing to comply with procurement laws and Influencing public officers to violate their duties.
The Criminal Division of the High Court is expected to begin hearings soon.
