The High Court in Accra has given the Office of the Special Prosecutor (OSP) an additional four weeks to complete efforts to serve former Finance Minister Ken Ofori-Atta and his former Chief of Cabinet, Ernest Darko Akore, with court summons in the United States. The case, involving Ofori-Atta and seven others, has consequently been adjourned to October 29, 2026.
At Tuesday’s sitting, September 29, the prosecution told the court that a team that travelled to the United States to engage the US Department of Justice over the service of the summons was yet to return to Ghana. The prosecution therefore asked the court for additional time to enable it to complete the necessary processes, a request the court granted.
When the case was called, Special Prosecutor Kissi Agyebeng requested an in-camera hearing, prompting the trial judge, Justice Francis Apangabonu Achibonga, to usher the lawyers into his chambers. He returned moments later to announce the adjournment. All other accused persons were present in court.
Ofori-Atta is facing 28 counts of corruption and corruption-related offences arising from the OSP’s investigation into revenue assurance arrangements between Strategic Mobilisation Ghana Limited (SML) and the Ghana Revenue Authority (GRA). He was initially charged alongside seven other persons on 78 counts in November 2025, before the charges were subsequently amended.
The other accused persons are former GRA Commissioners-General Emmanuel Kofi Nti and Ammishaddai Owusu-Amoah; former Commissioners of the Customs Division Isaac Crentsil and Kwadwo Damoah; Ernest Darko Akore; SML Chief Executive Officer Evans Adusei; and SML itself.
The OSP alleges that the accused persons were involved in corruption and corruption-related offences connected to the SML-GRA revenue assurance arrangements, which allegedly resulted in financial losses of more than GH¢1.4 billion. Those accused persons who have been served with summons and have appeared before the court have pleaded not guilty to the charges, except Ofori-Atta and one other.
Background: The SML Contract Controversy
The case stems from a revenue assurance contract awarded to SML by the previous government, which became the subject of intense public scrutiny over its legality, procurement process, and financial benefit to Ghana.
By December 2024, SML had reportedly received over GH¢1.4 billion in payments from the state, many of which were processed automatically, without proper oversight or verification of performance. The contracts were also deemed unlawful, having been awarded without approval from the Public Procurement Authority (PPA) and lacking parliamentary approval for their multi-year structure.
The contracts included several components: a Transaction Audit and External Price Verification (AEVS) service agreement, a Measurement Audit for Downstream Petroleum Products contract, and later agreements for Upstream Petroleum and Minerals & Metals audit services. The fees SML was receiving were reported to be about $1.5 million per month, with the multi-year contracts estimated to be worth over $100 million.
In May 2024, the GRA—acting on directives from former President Nana Akufo-Addo—terminated the AEVS contract with SML and suspended the Upstream Petroleum and Minerals Revenue Audit aspects of the agreement pending a thorough review. The suspension followed a KPMG audit report that raised concerns about the deal.
Following the OSP’s investigation, President John Dramani Mahama ordered the immediate cancellation of all agreements between the Government of Ghana and SML in October 2025. In June 2026, the Measurement Audit for Downstream Petroleum Products—the main SML contract—was completely terminated, saving Ghana over GH¢1.2 billion. The OSP later announced that Ghana had saved more than GH¢2.6 billion and US$173 million in total, with additional savings arising from avoided payments tied to crude oil and gold export monitoring services that were never implemented.
The Special Prosecutor, Kissi Agyebeng, described the SML contracts as secured through “self-serving official patronage, sponsorship, and promotion based on false and unverified claims.” The OSP also concluded that SML lacked the tools and technical expertise to deliver the audit and revenue assurance services it was contracted to provide, and that there was “no genuine need” for engaging the company.
The Criminal Enterprise Allegation
According to the OSP’s case filed at the Criminal Division of the Accra High Court under case number CR/0106/2026, the accused persons conspired to set up and did perform acts in furtherance of a “criminal enterprise” of directly and indirectly influencing the procurement process to obtain unfair advantage for SML.
The OSP alleges the criminal enterprise was commenced in 2017 by Ofori-Atta, Emmanuel Kofi Nti, Evans Adusei, and SML, with the other accused persons joining at various times. The charges include conspiracy to influence the procurement process to gain an unfair advantage in the award of contracts, violating Section 23(1) of the Criminal Offences Act, 1960 (Act 29), and Section 92(2)(b) of the Public Procurement Act, 2003 (Act 663).
Other charges include causing financial loss to the state, using public office for profit, wilful oppression, and entering into agreements with financial commitments binding the government for more than one financial year without prior authorisation by Parliament.
The Extradition and Fugitive Saga
Ofori-Atta, 66, has been in the United States since January 2025 to receive medical treatment, including prostate cancer surgery. He was declared a fugitive by Ghanaian authorities in February 2025 and formally charged with corruption in November 2025.
In January 2026, he was arrested by US Immigration and Customs Enforcement (ICE) while applying to extend his stay in the country. In June 2026, a US Immigration Court granted his Green Card (Form I-485) petition for permanent residency. The court considered issues including the decision to declare Ofori-Atta a fugitive at a time when he was reportedly undergoing medical treatment in the United States while his legal team remained in communication with investigators in Ghana. His lawyer, Justice Kusi-Minkah Premo, said the court found the criminal charges in Ghana “not credible,” though he clarified that the ruling was focused on whether Ofori-Atta met the legal requirements for adjustment of status.
The OSP has maintained that the US immigration decision does not affect the merit of the criminal case pending against Ofori-Atta in Ghana.
In February 2026, the OSP informed the court that two proceedings were pending in the United States against Ofori-Atta—one relating to alleged immigration violations and another concerning Ghana’s extradition request. The US Department of Justice confirmed receipt of the extradition package, and the summons and charge sheet were transmitted to Ofori-Atta.
Regarding Akore, a dual US-Ghanaian citizen, the DOJ sought advice from the OSP on whether to arrest him before serving him with a summons or to serve the summons prior to any arrest. The OSP said it advised US authorities to adopt the most expedient and legally appropriate approach under their laws. The Government of Ghana has also submitted an extradition request for Akore to US authorities.
Supreme Court Clears OSP to Prosecute
The case is part of a wider set of prosecutions by the OSP that had been affected by legal challenges to the Office’s prosecutorial powers. Proceedings in a number of OSP cases had been stalled since April 2026 following a High Court ruling that questioned the Office’s authority to prosecute independently of the Attorney-General.
The challenge was originally posed by private legal practitioner Noah Adamtey, who questioned whether the prosecutorial powers granted to the OSP under Act 959 aligned with Ghana’s 1992 Constitution. Adamtey contended that Parliament overstepped its authority by creating the OSP with independent prosecutorial powers, arguing that Article 88 of the Constitution assigns prosecutorial powers exclusively to the Attorney-General.
The Supreme Court, in a unanimous decision delivered on July 29, 2026, upheld the constitutional validity of the Office of the Special Prosecutor Act, 2017 (Act 959). The apex court concluded that Parliament acted within its constitutional mandate in establishing the OSP as an independent anti-corruption institution. However, the court also determined that the Attorney-General, in accordance with Article 88 of the Constitution, retains the ultimate authority over criminal prosecutions and possesses the power to discontinue any prosecution initiated by the OSP through a nolle prosequi.
Following the Supreme Court’s ruling, the OSP announced the resumption of its prosecutions, including the Ofori-Atta case, which was scheduled for hearing on August 27, 2026.
Bail and Other Developments
At a December 11, 2025 hearing, five of the accused persons who were present in court—Nti, Owusu-Amoah, Crentsil, Adusei, and SML—pleaded not guilty to their respective charges. The court granted them bail in the sum of GH¢50 million each with two sureties to be justified. They were ordered to report to the Special Prosecutor’s office once every week and deposit their travel documents.
The case was subsequently adjourned for Kwadwo Damoah’s plea to be taken after the charge sheet was amended to reflect his designation as Col. (Rtd) Kwadwo Damoah, following his application to have his official title included. The broader charge sheet was also amended, reducing the number of counts from 78 to 75, though the substance of the allegations remained unchanged. Affected accused persons had their pleas retaken, with all maintaining their not guilty pleas.
SML Denies Allegations
SML has strongly refuted any allegations of misconduct, asserting that its operations were lawful, transparent, and advantageous to the state. In a statement released on October 31, 2025, the company declared that it had “fully cooperated with all lawful investigations” and urged that public discussions be based on verified facts rather than conjecture.
“We will present all relevant documents before the appropriate authorities. We remain proud of the work done, the controls that governed it, and the measurable value created for Ghana,” said the company’s Lead Counsel. SML asserted that it is entirely a Ghanaian-owned entity with no political ties and that its agreements with the GRA were designed under a “risk-and-reward” framework to improve national revenue mobilisation through quantifiable outcomes.
The company also rejected the OSP’s report as “misinformed, speculative, and prejudicial,” stating that its services—which include transaction audits, external price verification, and downstream petroleum measurement—were carried out under the supervision of the GRA, with payments being made only after the results were independently verified.
What Happens Next
The latest adjournment means the OSP now has until October 29, 2026, to complete the service of summons on Ofori-Atta and Akore in the United States. The case is being closely watched as a test of Ghana’s ability to prosecute high-profile corruption cases involving suspects residing abroad and of the OSP’s capacity to pursue cross-border legal processes in collaboration with US authorities.
