OSP Arrests GRA Legal Head Over SML Scandal

- OSP arrests Acting GRA Head of Legal, Freeman Sarbah, over the controversial SML contract
- Charges include corruption, related offences, and obstruction of justice
- Investigation reveals GH¢1.4 billion in questionable payments and procurement violations
The Office of the Special Prosecutor (OSP) has confirmed the arrest of Freeman Sarbah, the Acting Head of Legal at the Ghana Revenue Authority (GRA), marking a major escalation in the ongoing investigation into the controversial revenue assurance contract between the GRA and Strategic Mobilisation Ghana Limited (SML).
Mr. Sarbah is being investigated for suspected corruption and related offences, as well as the serious charge of obstruction of justice, in connection with the GRA–SML contract, which has drawn widespread public scrutiny.
His arrest signals the OSP’s growing determination to hold senior public officials accountable for their alleged roles in both the approval and concealment of the questionable contract, which the OSP has previously described as financially harmful to the state.
The obstruction charge is particularly significant, as it comes after repeated reports that the GRA failed to fully cooperate with the OSP’s investigation — including withholding key documents and contracts involving SML’s third-party partners. The OSP has previously criticised this as a serious breach of transparency and governance standards.
According to investigators, the latest move indicates that the OSP is now pursuing criminal action against individuals suspected of interfering with or hindering its probe into how the deal was awarded and implemented. The OSP has characterised the entire arrangement as one secured through “self-serving official patronage built on false and unverified claims.”
Findings from the OSP’s Ongoing Probe
- Massive Payouts: The OSP revealed that by December 2024, SML had received over GH¢1.4 billion from the state. Alarmingly, these payments were automated and detached from measurable performance, with little or no oversight from the GRA.
- Unlawful Contracting: The contracts were awarded without the approval of the Public Procurement Authority (PPA) and without parliamentary approval — a clear violation of Ghana’s public procurement and financial management laws.
- Statutory Breaches: Investigators cited infringements of Section 179C of the Criminal Offences Act (which prohibits using public office for personal gain) and Section 92(2b) of the Public Procurement Act (which forbids influencing procurement for unfair advantage).
Wider Crackdown on GRA and SML Deal
Mr. Sarbah’s arrest forms part of a broader OSP campaign targeting senior GRA officials allegedly linked to the SML scandal. The office has uncovered what it calls a “tightly knit and deliberate chain of actions,” suggesting a coordinated effort to execute and conceal the unlawful contract.
Several former Commissioners-General and Commissioners of Customs have already been questioned or detained as part of the same probe.
The OSP says the arrest of a sitting Head of Legal highlights its unwavering commitment to pursue accountability and ensure that no official — regardless of rank or influence — escapes responsibility for any financial loss caused to the state.




