OSP SML Scandal: Ken Ofori-Atta and 7 Others Arraigned in Court Over GRA Contract – Key Charges and Developments

Introduction

In a major development in Ghana’s ongoing OSP SML scandal, the Office of the Special Prosecutor (OSP) has initiated court proceedings against former Finance Minister Ken Ofori-Atta and seven others. Scheduled for arraignment on November 24, 2025, this high-profile case centers on alleged irregularities in the Strategic Mobilisation Limited (SML) contract with the Ghana Revenue Authority (GRA). The controversy highlights critical issues in public procurement practices and revenue assurance contracts in Ghana.

This article provides a comprehensive, step-by-step breakdown of the Ken Ofori-Atta court case, including the charges, accused individuals, and procedural details. Designed for clarity, it explains key legal terms and concepts to help readers understand the SML scandal Ghana implications for accountability in government contracting.

What is the OSP SML Scandal?

The OSP SML scandal stems from a disputed revenue assurance agreement between GRA and SML, a private firm tasked with enhancing tax collection efficiency. Investigations revealed concerns over procurement processes, leading to OSP’s probe into potential corruption and undue influence.

Analysis

The OSP’s actions mark a significant escalation in its investigation into the Ghana Revenue Authority SML contract. On November 20, 2025, the OSP announced via its official Facebook page that it would arraign eight defendants, including corporate entity SML itself. This follows the filing of 78 charges on November 18, 2025, at the Criminal Division of the High Court in Accra, under case number CR/0106/2026.

At the core of the OSP SML scandal analysis is the allegation of conspiracy to manipulate procurement for unfair advantage. This case underscores the OSP’s mandate under Ghana’s anti-corruption framework to prosecute high-level officials impartially.

Breakdown of the Procurement Controversy

The SML contract involved performance assurance services for GRA’s revenue mobilization. Critics argued it bypassed standard tender processes, raising red flags under public procurement laws. OSP’s probe, intensified in recent months, now translates into formal charges, signaling a push for transparency in Ghana’s fiscal management.

Role of Key Institutions

• OSP: Independent body established to investigate and prosecute corruption.
• GRA: Government agency responsible for tax administration, central to the SML partnership.
• High Court, Accra: Venue for the criminal trial, ensuring judicial oversight.

Summary

To summarize the SML contract scandal: The OSP is arraigning Ken Ofori-Atta, two former GRA Commissioners-General (Dr. Ammishaddai Owusu-Amoah and Emmanuel Kofi Nti), GRA officers Isaac Crentsil and Kwadwo Damoa, former Finance Ministry advisor Ernest Akore, SML owner Evans Adusei, and SML as a corporate entity. The November 24, 2025, court appearance seeks to serve charge sheets, with some defendants abroad requiring judicial orders for extraterritorial service.

This OSP drags Ken Ofori-Atta to court event has captivated public attention, fueling debates on governance and procurement integrity in Ghana.

Key Points

Practical Advice

For professionals in public procurement or citizens monitoring Ghana’s governance, understanding the SML scandal implications offers actionable insights. Here’s pedagogical guidance on navigating similar issues:

Avoiding Procurement Pitfalls

1. Adhere to Tender Processes: Always follow the Public Procurement Act, 2003 (Act 663) for competitive bidding.
2. Document Decisions: Maintain verifiable records to counter allegations of undue influence.
3. Seek Independent Audits: Like the KPMG review of SML, third-party validation builds credibility.
4. Report Suspicions: Use OSP channels for whistleblowing on potential corruption.

For Businesses Engaging with GRA

Firms like SML should prioritize compliance with revenue assurance standards, ensuring contracts enhance GRA’s revenue mobilization without controversy.

Points of Caution

While the OSP SML scandal unfolds, exercise these precautions:

• Avoid Speculation: Stick to verified OSP statements; media reports may evolve.
• Presume Innocence: Accused individuals are innocent until proven guilty in court.
• Monitor Updates: Court proceedings may include pleas, bail hearings, or adjournments.
• Contextual Awareness: This case does not indict all GRA-SML collaborations but spotlights specific alleged violations.

Public Engagement Tips

Discussing the scandal responsibly fosters accountability without misinformation. Verify sources before sharing on social media.

Comparison

Comparing the Ken Ofori-Atta court case to prior Ghanaian scandals provides perspective on anti-corruption progress.

Versus Other High-Profile Cases

This comparison shows OSP’s consistent focus on procurement abuses, distinguishing the SML case by its scale (78 charges) and inclusion of a corporate defendant.

Legal Implications

The charges invoke specific statutes, with clear legal ramifications applicable to the Public Procurement Act violations.

Key Legal Provisions

• Section 23(1), Criminal Offences Act, 1960 (Act 29): Prohibits conspiracy to commit offenses, including influencing procurement unfairly.
• Section 92(2)(b), Public Procurement Act, 2003 (Act 663): Criminalizes direct or indirect influence on procurement for unfair advantage.

Convictions could result in fines, imprisonment, or contract nullification. The suit explicitly states: “Conspiracy to commit the criminal offence of directly or indirectly influencing the procurement process to obtain an unfair advantage…” OSP’s request for court orders to serve charges abroad ensures due process for non-resident accused.

Broader Ramifications

If upheld, this sets precedents for revenue assurance contracts, reinforcing GRA’s accountability and deterring similar breaches in Ghana’s public sector.

Conclusion

The OSP’s arraignment of Ken Ofori-Atta and seven others in the SML scandal court case represents a pivotal moment for Ghana’s fight against corruption. By targeting alleged procurement manipulations in the GRA-SML deal, it promotes transparency and upholds public trust in fiscal institutions.

As proceedings advance, stakeholders must prioritize evidence-based discourse. This case exemplifies the OSP’s role in safeguarding public resources, potentially reshaping future contracts and accountability measures.

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