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), in a major twist to Ghana’s ongoing investigation into the controversial revenue assurance contract between the GRA and Strategic Mobilisation Ghana Limited (SML).

According to the OSP, Mr Sarbah is being investigated for suspected corruption and corruption-related offences, as well as the critical charge of obstruction of justice — all linked to the highly contentious GRA–SML contract. His arrest marks a significant escalation in the OSP’s efforts to hold key public officials accountable for alleged financial misconduct.

Focus on Transparency and Accountability

The obstruction charge against the GRA’s top legal officer is particularly crucial, as the OSP has repeatedly cited a lack of transparency from the Authority. Investigators revealed that the GRA failed to provide full disclosure of its agreements with SML and its third-party partners, a move that violated governance and accountability standards.

The OSP believes this lack of cooperation may have hindered its probe into what it calls “self-serving official patronage based on false and unverified claims.” The arrest of Mr Sarbah signals that the OSP is now pursuing potential criminal charges against officials suspected of impeding its work.

Findings from the OSP Investigation

The ongoing investigation into the GRA–SML deal has exposed serious financial and legal irregularities, including:

• Massive Payments: SML reportedly received over GH¢1.4 billion from the Republic of Ghana by December 2024—payments made automatically, with little to no oversight or verification of performance.

• Unlawful Contracting: The contracts were awarded without approval from the Public Procurement Authority (PPA) and lacked parliamentary approval required for multi-year deals.

• Statutory Violations: The findings pointed to breaches of Ghana’s laws, including Section 179C of the Criminal Offences Act (prohibiting the use of public office for profit) and Section 92(2b) of the Public Procurement Act (banning undue influence in procurement processes).

• Read Also: Mahama Orders Immediate Termination of All SML Contracts Following OSP Findings

Wider Crackdown on SML Scandal

Mr Sarbah’s arrest is part of a broader OSP crackdown targeting senior GRA officials implicated in the SML scandal. The Special Prosecutor’s report describes a “tightly knit and non-coincidental association of events”, suggesting a deliberate and coordinated scheme to manipulate the revenue assurance system.

Several former Commissioners-General and Customs officials have already been questioned or detained as part of the same investigation.

OSP’s Commitment to Justice

The arrest of a sitting GRA Head of Legal underscores the OSP’s determination to enforce accountability and protect public funds. The office has reaffirmed its commitment to pursue all individuals — regardless of their rank or influence — who are found to have caused financial loss to the state.