The Office of the Special Prosecutor (OSP) has arrested Freeman Sarbah, the Acting Head of Legal Affairs at the Ghana Revenue Authority (GRA), in a major move related to the controversial contract between the GRA and Strategic Mobilisation Ghana Limited (SML).
According to official communications from the OSP, Sarbah is being investigated on charges of suspected corruption and corruption-related offences, as well as obstruction of justice, in connection with the GRA–SML revenue assurance agreement.
The contract between the GRA and SML, which has already attracted significant public and parliamentary scrutiny, involved SML providing revenue assurance services in the downstream petroleum sector and across other tax- and revenue-related operations. During its investigation, the OSP identified multiple alleged breaches including inflated payments, procurement irregularities and lack of performance oversight.
A key finding of the probe revealed that over GH¢1.4 billion had reportedly been disbursed to SML by December 2024, on what the OSP described as “automatic mode” payments that were detached from verifiable performance metrics and lacked sufficient supervision by the GRA.
Adding to the seriousness of the allegations, the charge of obstruction of justice indicates the OSP believes Sarbah may have impeded the investigation by withholding or failing to produce documents relevant to the contract, an act that under Ghanaian law constitutes a separate offence.
In a separate but related development, the GRA itself issued a letter dated October 14, 2025, signed by Freeman Sarbah in his capacity as Head of Legal, asserting that SML Ghana had fully executed its contractual obligations under the agreements with the GRA, contradicting narratives that the company was paid for no work done. The letter stated that SML carried out transaction audits, external price verification and revenue-assurance services in line with contract terms.
These conflicting narratives reflect the complexity of the case and the extraordinary nature of the investigation, which involves multiple senior officials and large state-fund disbursements. The OSP disclosed that in addition to Sarbah, several former and current senior GRA officials, as well as Advisors in the Ministry of Finance, may face prosecution by the end of November 2025.
The arrest of the acting Head of Legal at the GRA marks a significant escalation in the SML-contract investigation and sends a strong message of accountability. Analysts say it underscores the OSP’s willingness to pursue high-level officials as part of Ghana’s broader campaign against public-sector corruption and against contracts perceived to be executed without value for money.
Sarbah’s arrest has raised important questions about institutional governance within the GRA and wider state entities. Given his role, the legal assumption is that he may have had access to key legal opinions, contract-review documents, procurement files and oversight reports governing the GRA–SML relationship. Observers say his direct involvement now hints at a deeper investigation into the “how” and “who” of the contract-award process.
The broader contract with SML has drawn criticism from civil-society groups, parliamentarians and media commentators who say it breached key procurement standards, lacked transparency and placed undue financial burden on the state. The GRA’s recent assertion in its letter that it had records showing SML delivered work may complicate the case, as the OSP may need to reconcile those claims with evidence of irregularities it says it has uncovered.
The OSP’s move to arrest Sarbah and its broader investigation may have wider implications for public-finance reform, procurement integrity and institutional oversight in Ghana. Should the investigation result in convictions, it may trigger calls for contract-renegotiations, restitution of state funds, and review of other similar agreements entered into by state agencies.
For now, Sarbah remains in OSP custody under investigation, and the public awaits further updates on the investigation’s other targets and the eventual charges that will be brought against them.
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