The charges, filed on November 18, 2025, stem from the controversial multi-year SML–GRA revenue assurance contracts, which the OSP says were riddled with deceptive structuring, questionable approvals, and unjustified payments running into hundreds of millions of cedis. Multiple media outlets confirm that the accused list includes between six and seven additional individuals, reflecting slight variations in early reporting but all pointing to the same circle of high-ranking former state actors and SML executives.
The OSP’s investigation concluded that the SML contract framework — signed and renewed between 2018 and 2024 — caused significant financial loss to the state. The OSP claims that various elements of the deal, including foreign currency conversions, audit fees and transaction verifications, were structured in ways designed to obscure the true financial burden and inflate payments to SML. Ken Ofori-Atta is cited as a key decision-maker who authorised payments and renewals despite multiple red flags flagged in internal reviews.
As part of the prosecution, the OSP is also launching a civil recovery action to reclaim GH₵125 million from SML, describing it as “unjust enrichment” from overpayments made under the contract. This recovery effort is based on audit assessments comparing actual payments made by the GRA with what the OSP argues should have been justified based on verifiable services. This dual-track approach — criminal charges plus civil recovery — underscores the Special Prosecutor’s intent to both punish wrongdoing and recoup state losses.
The list of co-accused includes former GRA Commissioners-General, former Customs Commissioners, and senior SML officials, who the OSP says played varying roles in facilitating or authorising controversial elements of the SML contract chain. Early media reports name individuals such as former GRA Commissioner-General Emmanuel Kofi Nti, former Customs Boss Isaac Crentsil, former Commissioner Kwadwo Damoah, and a General Manager from SML among others. Although the exact number of accused varies slightly between media sources, all confirm that major figures in revenue administration during the contract period are now facing prosecution.
Complicating matters is the status of Ken Ofori-Atta himself. The OSP had previously declared him a fugitive, stating that he had failed to appear for questioning. Investigators say he is currently outside Ghana, prompting the OSP to begin extradition efforts to bring him back to stand trial. Reports earlier in 2025 also referenced Interpol involvement in tracking Ofori-Atta over related matters, deepening the international dimension of the case.
Media coverage highlights that payments to SML across the revenue monitoring and verification period exceeded GHC 500 million, a figure that helped trigger public scrutiny and eventually the OSP investigation. Authorities argue that substantial portions of these payments did not meet standards for value-for-money, documentation integrity or verifiable service delivery. The OSP alleges that some contract terms and fees were deliberately structured to benefit SML beyond what was justified.
Reactions across Ghana have been intense. Anti-corruption advocates are applauding the OSP for pursuing the case despite the stature of those involved, calling it a major test of Ghana’s commitment to accountability. Others caution that given the political sensitivity of the case, the OSP must ensure airtight evidence to avoid claims of persecution or politicisation. Legal analysts note that for a conviction, prosecutors will need to prove not only poor decision-making, but criminal intent or collusion by individual accused persons.
The gravity of this case extends far beyond the courtroom. Policy analysts predict that the fallout will reshape how future governments award and supervise large verification, audit and consultancy contracts. The SML scandal has exposed weaknesses in documentation, procurement oversight, and contract validation processes within the Ministry of Finance and GRA. Many expect that parliamentary committees will soon demand deeper reviews of revenue-assurance arrangements and payment structures.
The next major milestones in the case will focus on the successful arraignment of all accused, the court’s scheduling of trials, and the progress of efforts to secure Ofori-Atta’s physical presence in Ghana. Alongside the criminal charges, the civil recovery claim for GH₵125 million will be closely watched, as it could see substantial funds returned to state coffers if upheld. As the country awaits developments, both the OSP and major media houses continue to release updates, signalling that this case will dominate national discourse for months.
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