Three former top officials of the Ghana Revenue Authority (GRA), including former Commissioner General Rev. Dr. Ammishaddai Owusu-Amoah, have been detained in connection with the Strategic Mobilisation Limited (SML) scandal.
The arrests, confirmed by sources at the Office of the Special Prosecutor (OSP), follow an extensive exposé by investigative journalist Manasseh Azure Awuni and his colleagues Evans Aziamor-Mensah and Adwoa Adobea-Owusu.
“Rev. Dr. Owusu-Amoah was detained alongside Dr. Isaac Crentsil, former Commissioner of Customs, and Christian Tetteh Sottie, former technical advisor to the GRA Commissioner General.
“All three, now associated with SML, were arrested after failing to meet bail conditions. They spent the night in the custody of the National Intelligence Bureau (NIB)”
Manasseh Azure Awuni, Investigative Journalist
Manasseh revealed that SML, originally a timber company, had been awarded contracts worth over $141 million by the end of 2023, despite failing to meet legal procurement requirements. These contracts, which violated provisions of the Public Procurement Act, were approved and ratified under the leadership of Rev. Dr. Owusu-Amoah.
Dr. Crentsil, formerly GRA’s Commissioner of Customs from 2017 to 2019, now serves as General Manager at SML. Christian Tetteh Sottie, previously a technical advisor at the GRA, is SML’s Managing Director.
Another ex-GRA official, Philip Mensah, now acts as the company’s legal advisor. The journalist also revealed that former GRA Commissioner General Emmanuel Kofi Nti and SML CEO Evans Edusei had been questioned by the OSP.
According to the report by Manasseh, SML began receiving contracts shortly after the Akufo-Addo administration took office in 2017. Initially named Strategic Mobilisation Enhancement Limited (SMEL), the company had no record of delivering audit or petroleum measurement services.
Rejected thrice by the Public Procurement Authority (PPA) for lacking capacity, SMEL rebranded as SML and was still awarded contracts without approval. Mr. Nti, then GRA Commissioner General, applied to the PPA three times to use “single-source procurement for SMEL.” On all three occasions, the requests were denied.
Despite these rejections, the GRA, under the directive of then-Finance Minister Ken Ofori-Atta, proceeded to sign and later consolidate SML’s contracts.
SML falsely claimed to have saved Ghana GHS3 billion through its operations. This narrative was widely publicized, including a front-page feature in the Daily Graphic. But when confronted, SML’s Managing Director, Mr. Sottie, admitted the figure was false.
“I don’t know about any website matter,” he said, when Manasseh Azure pointed out the claim had been published on SML’s official platform.
KPMG Corroborates Exposé
Following the exposé, then-President Nana Akufo-Addo commissioned KPMG to review the contracts.
The KPMG report, released in 2024, confirmed the journalists’ findings, stating that SML had contributed nothing to increases in revenue or volume in the downstream petroleum sector. It noted that figures SML claimed credit for had already been reached in 2019.
Pages 157 and 158 of the report highlighted how SML’s metres, which use sound-based technology, were less reliable than the existing metres calibrated by the Ghana Standards Authority.
“These existing systems, including the Enterprise Relational Data Management System (ERDMS) and the Customs Integration Management System (ICUMS), were already monitoring petroleum volumes effectively”
Manasseh Azure Awuni, Investigative Journalist
Despite claiming to offer services that prevented diversion, dilution, and under-reporting of petroleum products, SML later retracted these statements from its website. Mr. Sottie admitted, “Oh no, we are not involved in diversion. We are only at the depots.”
Serwaa Yaa Sarpong, SML’s Director of Support Services, attempted to explain the misinformation. “It (the website) is a place where brands or companies advertise what they can do. It’s not the scope of work of a contract,” she said.
However, Manasseh’s investigation revealed that SML had no other government contracts and no experience elsewhere.
The KPMG report stated that SML “did not influence revenue monitoring” and was not connected to the systems used by the GRA and National Petroleum Authority (NPA). The company’s readings were not used for revenue collection and were not integrated into government monitoring systems.
In late June 2024, SML resumed its downstream operations, despite widespread criticism and recommendations against its continued involvement. The contract had earlier been suspended, and its upstream and mining sector elements remain frozen.
President John Dramani Mahama, who took office in 2025, had promised to terminate the SML contract if elected. Six months into his administration, no action has yet been taken but for the continued investigation by the OSP.
Manasseh also indicated that the consolidated contract signed in 2023 guaranteed SML over $100 million annually for five years, with an option for renewal. The contract entitles SML to a percentage of revenue from every litre of fuel, barrel of oil, and ounce of gold produced in Ghana.
Despite these payments, SML had flagged no anomalies or irregularities since it began operations. Mr. Sottie confirmed that the company was not tasked with detecting non-compliance.
With mounting public pressure and the damning evidence, questions remain about how SML secured and retained government contracts despite its lack of qualifications, experience, or measurable results.
The public hopes that Rev. Dr. Ammishaddai Owusu-Amoah, Dr. Isaac Crentsil, and Christian Tetteh Sottie’s recent arrest will bring justice to the Strategic Mobilisation Limited (SML) scandal.
READ MORE: Wizkid Honors His Late Mother in Emotional Tribute at Hollywood Bowl
