The Commission on Human Rights and Administrative Justice (CHRAJ) has delivered a landmark ruling, finding the former Commissioner-General of the Ghana Revenue Authority (GRA), Reverend Dr Ammishaddai Owusu-Amoah, culpable of corruption, fraud, and severe procurement breaches.
The Commission has directed that Dr Owusu-Amoah be barred from holding any public office for five years and referred him to the Attorney-General for prosecution. The infractions, according to CHRAJ’s 157-page decision, resulted in a direct financial loss of GHS 8,971,933.43 (equivalent to $826,551) to the state.
Procurement Fraud and Financial Loss Uncovered
The investigation was initiated following an August 2022 complaint lodged by the civil society organisation Movement for Truth and Accountability (MFTA), which alleged fraudulent procurement practices regarding vehicle and logistics contracts.
CHRAJ’s comprehensive findings revealed that the GRA, under Dr Owusu-Amoah’s leadership, misled the Public Procurement Authority (PPA) into approving the single-source procurement method for contracts awarded on October 1, 2021, to three companies: Ronor Motors Ltd, Sajel Motors & Trading Company Ltd, and Telinno Ghana Ltd.
This action was found to be a violation of the Public Procurement Act, 2003 (Act 663) as amended. The Commission determined the contracts were “tainted with fraud and corruption”, citing inflated pricing of vehicles which directly caused the substantial financial loss to the state. Further scrutiny exposed that two of the contracting companies, Sajel Motors and Telinno Ghana, lacked verifiable business locations and had allegedly engaged in fraudulent separate contracts with Ronor Motors for the supply of the same vehicles. Compounding the issue, all three companies were discovered to be non-tax compliant at the time the transactions took place.
CHRAJ’s Directives and Accountability Measures
The ruling, signed by Commissioner Dr Joseph Whittal on October 28, 2025, held that Dr Owusu-Amoah, as the Entity Head, bore the ultimate responsibility, stating, “The Respondent, being the Entity Head, cannot escape liability as he supervised its execution.” Consequently, the Commission issued several strong directives.
Beyond the five-year ban from public office, Dr Owusu-Amoah, along with the directors of the implicated companies, has been referred to the Attorney-General for possible prosecution and the recovery of the lost funds. Additionally, CHRAJ has called upon the PPA Board to immediately debar Sajel Motors Ltd and Telinno Ghana Ltd from engaging in any future state business due to their capacity misrepresentation.
To prevent recurrence, the Commission urged the PPA to strengthen enforcement of the Public Procurement Regulations, 2022 (L.I. 2466), and create a centralised database of vetted and verified suppliers to ensure value for money in public contracts.
The former GRA boss, who served from 2019 until his departure in 2024, has not yet issued an official response to these significant anti-corruption findings.
