The Office of the Special Prosecutor (OSP) has arrested Freeman Sarbah, the Acting Head of Legal at the Ghana Revenue Authority (GRA), for his alleged involvement in corruption and obstruction of justice related to the controversial GRA–Strategic Mobilisation Ghana Limited (SML) revenue assurance contract.

In a statement issued by the OSP, Mr. Sarbah is said to be under investigation for suspected corruption and corruption-related offences, as well as obstruction of justice in connection with ongoing inquiries into the multi-million-dollar contract between the GRA and SML.

The contract, which was intended to improve revenue monitoring in the petroleum downstream sector, has been the subject of intense public scrutiny following revelations about its cost, scope, and procurement process.

According to the OSP, Mr. Sarbah’s arrest forms part of a wider probe into alleged irregularities and possible acts of corruption surrounding the agreement.

Details of his alleged conduct, however, have not been disclosed.

The OSP said investigations are ongoing and that appropriate action will be taken based on the findings.

The SML contract has in recent months drawn criticism from civil society organisations, anti-corruption campaigners, and sections of the public, who have questioned its value to the state and demanded greater transparency.

The arrest of Mr. Sarbah marks a major development in the OSP’s investigation into the deal, which has already seen several officials and corporate representatives invited for questioning.

The OSP has assured the public of its commitment to pursuing the case “without fear or favour” in accordance with its mandate to combat corruption and promote accountability in public institutions.

The Ghana Revenue Authority (GRA) last week officially confirmed that SML Ghana Limited fully executed its contractual obligations under its agreements with the Authority, countering widespread public and political claims that the company was paid for “no work done.”

In a letter dated October 14, 2025, and signed by Mr. Freeman Sarbah, Head of Legal at the GRA, the Authority detailed findings from its internal review of records covering January 2019 to December 2024.

The review verified that SML Ghana carried out Transaction Audit, External Price Verification, and Revenue Assurance in the Petroleum Downstream Sector in line with the stipulated terms of its contracts.

According to the letter, “the Authority’s records and accompanying technical documentation confirm that SML Ghana Limited undertook work related to the assigned services,” with all relevant reports and evidence available for inspection.

The clarification comes after months of intense scrutiny and political debate over the SML contracts, amid allegations that the company received significant payments without delivering measurable outcomes.

However, the GRA’s statement directly contradicts those claims, asserting that all payments made to SML were tied to verified deliverables.

The Authority further stated that all disbursements to the company within the period under review were properly documented, reconciled, and approved in line with standard financial procedures.

While the Transaction Audit and External Price Verification agreement was terminated in November 2024, the GRA confirmed that SML’s Downstream Petroleum Revenue Assurance contract remained operational until June 2025, when it was suspended pending investigations by the Office of the Special Prosecutor (OSP).

The GRA’s latest clarification significantly reshapes the public discourse around the SML matter, indicating that the company did in fact perform its assigned duties and provide verifiable documentation throughout its engagement.