Rev. Dr. Ammishaddai Owusu-Amoah Disqualified for Fraud and Corruption
The Commission on Human Rights and Administrative Justice (CHRAJ) has taken a significant step by disqualifying former Commissioner-General of the Ghana Revenue Authority (GRA), Rev. Dr. Ammishaddai Owusu-Amoah, from holding any public office for five years. This decision was made due to acts of fraud and corruption that resulted in a financial loss of GH¢8,971,933.43 to the state.
This ruling came after an extensive investigation into a contract awarded to three companies—Ronor Motors Limited, Sajel Motors Limited, and Telino Ghana Limited—for the supply of vehicles to the GRA. The Commission has also referred Dr. Owusu-Amoah and the directors of these companies to the Attorney General for possible prosecution and the recovery of the lost funds.
The investigations were initiated following a petition filed by the Movement for Truth and Accountability, a civil society organization that uncovered fraud and irregularities in the contract. The Commission’s findings were alarming, revealing that the three companies lacked the capacity to meet the terms of the contract.
Key Findings of the Investigation
- Lack of Capacity: The Commission found that the three companies did not have the necessary capabilities to fulfill the contract requirements.
- Non-Existent Physical Locations: Sajel Motors Limited and Telino Ghana Limited had no physical locations and could not be traced to the addresses provided in their correspondences during the contract period.
- Fraudulent Contracts: These two companies entered into separate contracts with Ronor Motors Limited for the supply of the same vehicles to the GRA, despite Ronor being single-sourced for the supply of vehicles and logistics.
According to CHRAJ, Dr. Owusu-Amoah misled the Public Procurement Authority (PPA) in approving the request of GRA to award the contracts to the three companies using a single-source procurement method under dubious circumstances.
Violation of Procurement Rules
The Commission highlighted that the blatant disregard for procurement rules and regulations, fraudulent misrepresentations, and lack of due diligence in selecting suppliers went against the duty imposed on the Respondent under section 18(3)(e) of Act 663.
It further stated that the actions of disregarding procurement rules and omitting due diligence in selecting the three companies were done to result in the illicit enrichment of these companies at the expense of the state, constituting corruption.
Tax and SSNIT Compliance Issues
At the time of the contract in October 2021, the three companies were unqualified for public procurement as they lacked evidence of tax and social security contributions compliance. The evidence presented by them to show compliance was either issued after the contracts were awarded or had expired by the contract date.
Inflated Prices and Contractual Obligations
The Commission found that the prices at which vehicles were procured from Ronor Motors Limited were inflated. TGCL, from whom Ronor Motors purchased most of the vehicles for onward delivery to the GRA, had better price quotations that were more advantageous than those offered by Ronor Motors.
The report also noted that the impugned companies were unable to fulfill their contractual obligations due to a lack of capacity, not because of disruptions caused by the COVID-19 pandemic as claimed by Dr. Owusu-Amoah.
Unpaid Taxes and Logistics
As of the complaint date, the three companies had not paid the required taxes on the vehicles and other logistics supplied to the GRA.