Rev. Dr. Ammishaddai Owusu-Amoah, former Commissioner General of the Ghana Revenue Authority (GRA), along with two former senior officials, Dr. Isaac Crentsil and Christian Tetteh Sottie, are currently in custody in connection with the SML scandal.
Information obtained by indicates that the three were held by the National Intelligence Bureau (NIB) after failing to meet bail conditions following their arrest and interrogation by the Office of the Special Prosecutor (OSP).
The SML case was unveiled through a year-long investigation by journalists Evans Aziamor-Mensah, Adwoa Adobea-Owusu, and Manasseh Azure Awuni, who previously worked with The Fourth Estate. When confronted with documented findings, Strategic Mobilisation Limited (SML) could not defend its claims regarding the extent of services delivered or the savings it touted.
The company, by the close of 2023, had received over $141 million from government contracts, allegedly awarded in contravention of procurement laws.
SML, originally a timber business, was established in February 2017, shortly after the current administration assumed office. Since its inception, it is reported to have enjoyed several lucrative deals with the GRA and Ministry of Finance.
According to sources, this scandal is central to the OSP’s recent decision to declare former Finance Minister Ken Ofori-Atta wanted over corruption-related allegations. It was under his directive that SML was awarded a consolidated contract in 2023, estimated to deliver over $100 million annually over an initial five-year period, with the possibility of renewal.
The arrested individuals are believed to have played various roles in shaping the contracts that favoured SML. Notably, both Dr. Crentsil and Mr. Sottie now hold executive positions at SML. Dr. Crentsil, once GRA’s Commissioner of Customs, currently serves as General Manager at the company, while Mr. Sottie is now its Managing Director.
Other notable figures linked to the case include former GRA head of legal, Philip Mensah, now serving as SML’s legal advisor; former GRA Commissioner General, Emmanuel Kofi Nti, who was also questioned; and SML’s current CEO, Evans Edusei.
It was during Mr. Nti’s leadership that attempts were made to engage SML then called Strategic Mobilisation Enhancement Limited (SMEL) through single-source procurement. The Public Procurement Authority (PPA) rejected these bids on all three occasions, citing the company’s lack of capacity.
Despite these rejections, GRA went ahead with the deals after the company rebranded as SML. Mr. Nti was eventually succeeded by Rev. Dr. Owusu-Amoah, who ratified the contracts that flouted PPA regulations. “He has worked previously as the Managing Director and CEO of Bank of Africa in Tanzania.” He also served as Managing Director of UniBank in Ghana and held a senior operations role at Ecobank Transnational Inc.
Under the 2023 consolidated deal championed by Mr. Ofori-Atta, SML’s mandate expanded to include the mining sector and upstream petroleum activities. That arrangement entitled SML to a slice of revenue from fuel sales, oil production, and gold mining.
“It is, therefore, false the claim by SML and its defenders that the company is paid based on the recoveries it helps the government to make. The company has not made any recoveries since its operations,” a source stated.
Following journalistic investigations and a subsequent KPMG audit, contracts covering the upstream and mining sectors were suspended.
Moreover, external audit services at the port previously awarded to SML were cancelled after the KPMG report indicated that the GRA was already performing such duties.
Despite the scrutiny, SML resumed its downstream operations in June 2024.
Source: Manasseh Azure Awuni
