By Prince Ahenkorah
The former Commissioner-General of the Ghana Revenue Authority (GRA), Reverend Dr. Ammishaddai Owusu-Amoah, has been found guilty of procurement breaches and administrative lapses that resulted in a financial loss of nearly GHS 9 million to the state.
This revelation was contained in a 157-page report released by the Commission on Human Rights and Administrative Justice (CHRAJ) and signed by its Commissioner, Dr. Joseph Whittal, on October 28, 2025.
The comprehensive document paints a troubling picture of how the country’s tax agency, under Dr. Owusu-Amoah’s leadership, allegedly engaged in irregular and fraudulent procurement practices.
According to CHRAJ’s findings, Dr. Owusu-Amoah personally presided over questionable contract awards to three private firms, Ronor Motors Ghana Limited, Telinno Ghana Limited, and Sajel Motors and Trading Company Limited, for the supply of vehicles and logistics to the GRA.
The contracts, valued at several millions of cedis, were found to have been inflated, duplicated, and in some instances, issued to nonexistent and untraceable companies.
The report explicitly stated that Dr. Owusu-Amoah, as the head of the entity, could not absolve himself of responsibility for the breaches that occurred under his watch.
“The respondent, being the Entity Head, cannot escape liability,” CHRAJ emphasized, concluding that his actions directly led to a financial loss of USD 826,551, approximately GHS 8,971,933.43.
The investigation revealed that some of the companies involved were not tax-compliant at the time the contracts were awarded, in clear violation of the Public Procurement Act.
Even more alarming, Telinno Ghana Limited and Sajel Motors and Trading Company Limited were found to have no traceable offices or operations at the addresses listed in their official documents.
CHRAJ noted that the GRA’s procurement team failed to perform adequate due diligence before awarding these contracts; an oversight that enabled inflated pricing and possible collusion between agency officials and suppliers.
The inquiry was triggered by a 2022 petition submitted by the Movement for Truth and Accountability (MFTA), a civic watchdog group.
Despite a last-minute attempt by the petitioners to withdraw the complaint, CHRAJ chose to proceed with the investigation, citing the public interest and commending MFTA for its public-spiritedness in uncovering irregularities in one of Ghana’s most vital revenue institutions.
CHRAJ made several policy recommendations aimed at preventing a recurrence of such breaches. The Commission urged the Public Procurement Authority (PPA) to strengthen its enforcement mechanisms and establish a centralized database of verified, tax-compliant suppliers to ensure transparency and oversight in future government contracts.
CHRAJ again recommended that Dr. Owusu-Amoah be sanctioned in accordance with relevant public service regulations and barred from holding public office for a specified period.
It further advised the Attorney General and the Office of the Special Prosecutor (OSP) to examine the findings for possible criminal prosecution.
Dr. Owusu-Amoah, who served as the Commissioner-General of the GRA from 2019 to 2024, has not yet issued an official statement in response to CHRAJ’s decision.