The Office of the Special Prosecutor’s (OSP) arrest of Freeman Sarbah, Acting Head of Legal at the Ghana Revenue Authority (GRA), has intensified the already complex and politically charged controversy surrounding the GRA–Strategic Mobilisation Ghana Limited (SML) revenue assurance contract.
Mr. Sarbah’s arrest, announced in an official OSP statement, comes amid ongoing investigations into alleged corruption, procurement breaches, and obstruction of justice linked to the multi-million-dollar deal. The OSP says it suspects corruption-related offences and interference with its ongoing probe, though specific details of Mr. Sarbah’s alleged conduct remain undisclosed.
GRA Stands by Its Contractual Integrity
Ironically, the development comes barely a week after the GRA publicly defended the SML agreement, asserting that the company had indeed executed its contractual mandates in the petroleum downstream sector. In an official letter dated October 14, 2025 — and signed by none other than Mr. Sarbah — the Authority stated that SML Ghana “fully performed” its Transaction Audit, External Price Verification, and Revenue Assurance functions between January 2019 and December 2024.
“The Authority’s records and accompanying technical documentation confirm that SML Ghana Limited undertook work related to the assigned services,” the letter read, emphasizing that all payments to the company were made against verified deliverables.
The GRA’s position directly counters persistent public allegations that SML had been paid millions for “no work done.” Civil society organisations and opposition figures have long accused the deal of being opaque and wasteful, demanding a full cancellation and refund of funds.
OSP’s Investigation Widens
The OSP’s arrest of Mr. Sarbah signals an expansion of its inquiry beyond SML’s corporate operations to include senior public officers within the GRA who played key roles in the contract’s review and defense. Several other officials and company representatives have already been invited for questioning.
The Special Prosecutor’s office reiterated its resolve to pursue the matter “without fear or favour,” promising that its findings will guide further legal action.
Contradictions and Public Confusion
The timing of the arrest has fueled fresh debate over the credibility of both the GRA’s internal audit and the OSP’s ongoing investigation. Analysts say the two narratives — one portraying a legitimate contract with verifiable outputs and the other alleging deep-seated corruption — leave the public struggling to reconcile fact from perception.
While the GRA insists that SML’s work was measurable and documented, critics question the transparency of the review process, arguing that the findings cannot be deemed impartial since they were produced internally.
The Transaction Audit and External Price Verification component of SML’s engagement was terminated in November 2024, while its Downstream Petroleum Revenue Assurance contract remained active until June 2025, when it was suspended following the OSP’s intervention.
A Test Case for Institutional Accountability
The unfolding saga now stands as a crucial test of institutional accountability — pitting Ghana’s anti-corruption apparatus against one of its most powerful revenue agencies.
Observers say the outcome could have far-reaching implications for public trust in both the GRA and the OSP, as well as for how state contracts are awarded and monitored going forward.
For now, the OSP’s investigations continue, with Mr. Sarbah’s arrest marking a significant escalation in a case that continues to expose the tension between bureaucratic self-defense and public accountability.
