The Commission on Human Rights and Administrative Justice (CHRAJ) has found Reverend Dr. Ammishaddai Owusu-Amoah, former Commissioner-General of the Ghana Revenue Authority (GRA), culpable for procurement breaches and acts amounting to fraud and corruption, which resulted in a financial loss of GHS 8,971,933.43 to the State.
According to the report, on October 1, 2021, the GRA, under Reverend Dr. Owusu-Amoah, awarded contracts for the supply of vehicles and logistics to three companies—Ronor Motors Ltd, Sajel Motors Ltd, and Telinno Ghana Ltd using the single-source procurement method.
This, CHRAJ found, was contrary to earlier claims that the restrictive tender method had been used. The Commission noted that the respondent misled the Public Procurement Authority (PPA) into approving the use of the single-source method under dubious circumstances, thereby breaching multiple provisions of the Public Procurement Act, 2003 (Act 663), as amended.
CHRAJ’s findings further revealed that two of the companies, Telinno Ghana Ltd and Sajel Motors Ltd, had entered into separate contracts with Ronor Motors Ltd for the supply of the same vehicles to the GRA, a move the Commission described as fraudulent.
The report stated that the arrangement amounted to double-billing and was indicative of collusion between the companies involved.
Investigations also revealed that the vehicles procured from Ronor Motors Ltd were significantly overpriced compared to those available from Toyota Ghana Company Limited, especially considering the specifications and the bulk nature of the purchase. This, CHRAJ concluded, was clear evidence of price inflation intended to defraud the State.
More troubling were revelations that both Sajel Motors Ltd and Telinno Ghana Ltd had no traceable physical offices or operational addresses at the time the contracts were awarded.
Despite presenting official correspondence with stated addresses, CHRAJ’s verification exercises showed that the companies could not be located.
“The contract for the award and supply of vehicles and logistics to the GRA was tainted with fraud and corruption,” the report stated, adding that as the head of the GRA, Reverend Dr. Owusu-Amoah could not escape liability since the contracts were executed under his supervision.
Companies not Tax-Compliant
The Commission also established that the three companies were not tax compliant at the time of the contract awards, having failed to fully meet their tax obligations on the vehicles and logistics supplied. This, CHRAJ noted, was a serious breach, especially for a transaction involving the country’s tax collection agency.
The total financial loss to the State, as determined by the Commission, amounted to $826,551.00, equivalent to GHS 8,971,933.43, calculated using the exchange rate as of October 27, 2025, the date of CHRAJ’s decision.
The findings stem from a 2022 petition filed by the Movement for Truth and Accountability (MFTA), which alleged that certain contracts awarded by the GRA were tainted with inflated prices, duplication, and, in some cases, nonexistent contractors.
Following a detailed investigation, CHRAJ, in a report signed by its Commissioner, Dr. Joseph Whittal, confirmed widespread breaches of Ghana’s procurement laws under Dr. Owusu-Amoah’s leadership. In its ruling, CHRAJ imposed a five-year disqualification on Reverend Dr. Owusu-Amoah from holding any public office.
The Commission explained that this sanction was appropriate given the respondent’s statutory responsibility as head of the entity under Section 17 of Act 663, which holds him accountable for the actions and instructions regarding procurement implementation within the GRA.
Criminal Prosecution and Recovery of Lost Funds
The Commission further directed that the matter be referred to the Attorney-General for possible criminal prosecution of both Reverend Dr. Owusu-Amoah and the directors of the three implicated companies. It also recommended that steps be taken to recover the $826,551.00 lost to the State.
Additionally, CHRAJ called on the Public Procurement Authority Board to debar Sajel Motors Ltd and Telinno Ghana Ltd from engaging in any future business with the State or its international partners.
The Commission cited Section 3(q) of Act 663, which empowers the PPA to bar companies found guilty of misrepresentation or fraudulent conduct from participating in public procurement processes.
CHRAJ also recommended that the PPA strengthen its supplier database and pricing records in accordance with Section 3(p) of the Procurement Act to help procurement entities verify market prices and ensure value for money in future transactions.
“This measure will prevent the recurrence of inflated pricing and make it easier for public institutions to identify legitimate suppliers.”
Commission on Human Rights and Administrative Justice (CHRAJ)
While commending the Movement for Truth and Accountability for demonstrating “public-spiritedness” in filing the petition, CHRAJ expressed appreciation to all witnesses and institutions that cooperated during the investigation.
The Commission also acknowledged the respondent and directors of the affected companies for their cooperation despite the gravity of the findings.
The decision marks one of CHRAJ’s most significant interventions in recent years, targeting procurement-related corruption in high-level public institutions.
By holding the former GRA Commissioner-General accountable, the Commission reinforces its commitment to promoting transparency, accountability, and integrity in public administration.
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