CHRAJ Findings: Former GRA Commissioner-General Liable for GHS 9 Million Procurement Breaches in Ghana

Introduction

In a landmark ruling, the Commission on Human Rights and Administrative Justice (CHRAJ) has held the former Commissioner-General of the Ghana Revenue Authority (GRA), Reverend Dr. Ammishaddai Owusu-Amoah, accountable for serious procurement breaches. These violations led to a financial loss of approximately GHS 9 million to the Ghanaian state. Released on October 28, 2025, the 157-page CHRAJ report highlights fraudulent contract awards, inflated pricing, and administrative lapses during his tenure from 2019 to 2024.

This case underscores the critical need for transparency in public procurement in Ghana, where irregularities can drain public resources. Triggered by a 2022 petition from the Movement for Truth and Accountability (MFTA), the investigation reveals systemic issues in vehicle and logistics supply contracts. For citizens, policymakers, and procurement professionals, understanding these CHRAJ findings on GRA procurement breaches offers vital lessons in accountability and governance.

Analysis

The CHRAJ investigation meticulously examined contracts awarded under Dr. Owusu-Amoah’s leadership, identifying multiple red flags in compliance with Ghana’s Public Procurement Act (Act 663). As the Entity Head, he bore ultimate responsibility for oversight, which the report states he could not evade.

Contract Awards to Specific Firms

Three companies received questionable contracts for vehicles and logistics: Ronor Motors Ghana Limited, Telinno Ghana Limited, and Sajel Motors and Trading Company Limited. CHRAJ documented inflated prices, duplicate invoicing, and dealings with unverified or non-compliant entities. For instance, Telinno Ghana Limited and Sajel Motors provided addresses that could not be traced, raising doubts about their legitimacy.

Financial Impact and Non-Compliance

The breaches resulted in a quantified loss of USD 826,551, equivalent to about GHS 8,971,933.43 at prevailing rates. None of the firms were tax-compliant during award periods, violating GRA’s own standards. Fraudulent duplications further exacerbated the misuse of funds meant for operational efficiency.

Investigation Process

Initiated by MFTA’s petition, the probe continued despite a late withdrawal request by petitioners. CHRAJ praised the group’s public-spirited role in exposing procurement irregularities within state institutions. Signed by Commissioner Dr. Joseph Whittal, the report emphasizes procedural lapses that enabled these infractions.

Summary

CHRAJ’s comprehensive 157-page report concludes that former GRA Commissioner-General Rev Dr. Ammishaddai Owusu-Amoah oversaw procurement breaches causing GHS 9 million in losses. Key issues included fraudulent awards to non-compliant firms, untraceable suppliers, and administrative failures. The watchdog urges stronger enforcement by the Public Procurement Authority (PPA) to safeguard public funds.

Key Points

Practical Advice

For public sector leaders and procurement officers in Ghana, this CHRAJ case on GRA procurement breaches provides actionable guidance to ensure compliance with the Public Procurement Act.

Steps for Transparent Procurement

Begin with thorough vendor vetting: Verify tax status via GRA portals, confirm physical addresses, and cross-check registrations with the Registrar General’s Department. Implement competitive bidding processes, documenting all evaluations to avoid single-source awards that invite scrutiny.

Internal Controls and Oversight

Entity Heads should delegate but not abdicate responsibility. Establish audit trails for pricing comparisons against market rates and mandate pre-award compliance checks. Regular training on procurement laws can prevent inadvertent lapses.

Leveraging Technology

Adopt digital platforms for tendering, as recommended by CHRAJ for PPA. A centralized database of verified suppliers would streamline processes and flag high-risk entities, reducing financial losses from irregularities.

Points of Caution

Procurement breaches in Ghana, as seen in this GRA scandal, carry severe repercussions. Public officials risk personal liability under administrative justice frameworks. Non-compliance with tax rules by suppliers signals deeper risks, potentially leading to contract nullification and fund recovery demands.

Petitioners and whistleblowers should note that investigations like CHRAJ’s proceed in the public interest, even if withdrawal is requested late. Delaying responses to findings can erode public trust. Always prioritize verifiable documentation to withstand scrutiny from bodies like CHRAJ or the Auditor-General.

Comparison

This case aligns with broader patterns in Ghanaian public procurement oversight. Unlike routine audits, CHRAJ’s role focuses on human rights and maladministration, complementing the Public Procurement Authority’s regulatory functions. Compared to prior GRA-related probes, this instance quantifies losses precisely at GHS 9 million, emphasizing leadership accountability over lower-level errors.

For context, standard compliant procurement under Act 663 requires open tenders for values exceeding thresholds, with evaluations based on value-for-money. Here, deviations mirrored issues in other state entities, such as unverified suppliers, but stood out due to the GRA’s revenue-collection mandate, amplifying the impact on national finances.

Legal Implications

CHRAJ’s findings invoke administrative justice under the 1992 Constitution of Ghana (Articles 23 and 296), mandating fairness in public power exercise. As non-judicial, CHRAJ recommendations are persuasive, potentially leading to PPA sanctions, contract terminations, or referrals to the Attorney-General for recovery.

Dr. Owusu-Amoah faces possible surcharges for losses under the Financial Administration Act. Firms may face blacklisting. No criminal charges are specified in the report, but evidence of fraud could trigger Economic and Organised Crime Office (EOCO) involvement. Public officers must heed these to avoid judicial reviews or Ombudsman actions.

Conclusion

The CHRAJ report on procurement breaches by former GRA boss Rev Dr. Ammishaddai Owusu-Amoah exposes vulnerabilities in Ghana’s public procurement system, costing GHS 9 million in avoidable losses. It reinforces the importance of vigilance, compliance, and whistleblower protections in fostering accountable governance. By implementing CHRAJ’s PPA recommendations—like a vetted supplier database—Ghana can strengthen fiscal integrity. This serves as a pedagogical benchmark for ethical public administration, urging leaders to prioritize transparency over expediency.

Ultimately, such findings empower citizens to demand better from institutions like GRA, ensuring public funds serve national development rather than irregularities.

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