Cephas Boyuo, lawyer for Strategic Mobilisation Ghana Limited (SML), has vehemently rejected various allegations made by the Office of the Special Prosecutor (OSP) concerning SML's revenue assurance contract with the Ghana Revenue Authority (GRA). Boyuo specifically dismissed the OSP's claim that GH¢125 million is to be recovered from SML, labelling it as "baseless and unsupported by evidence," "mere conjecture," and lacking factual and legal foundation. He argued this assertion only serves to fuel unnecessary public sentiment against the company.

In support of SML's position, Boyuo cited official correspondence from the GRA, particularly a letter dated October 14, which confirmed that SML had discharged all its contractual duties. He emphasized that the GRA's records verify SML undertook work related to transaction audits, external price verification services, and revenue assurance in the downstream petroleum sector, as stipulated in its contract. Furthermore, he noted that evidence of all payments made to SML between January 2019 and December 2024 is properly documented and has been submitted to relevant authorities, supported by payment schedules.

Boyuo also challenged the OSP's assertion that the SML-Government of Ghana contract required parliamentary approval under Section 331 of the Public Financial Management Act. He clarified that this claim is "factually incorrect and inconsistent with national practice," explaining that the GRA-SML contract did not create multi-year financial obligations, debt exposure, or contingent liability on the government, which are the only circumstances triggering parliamentary approval under the law. He further highlighted that SML fully funded the entire project from its own resources, importing, installing, operating, and maintaining all necessary equipment at its own cost. SML also paid over GH¢500 million in import duties, VAT, levies, and statutory charges, excluding actual investment, asserting that the government had "zero exposure" and paid "not a pesewa."

Addressing the OSP's claim of "no value for money," Boyuo firmly insisted that data from both the National Petroleum Authority (NPA) and the Bank of Ghana substantiate SML's significant positive impact. He revealed that before SML's deployment, Ghana lost 3.2 billion litres to leakages and under-declarations in the petrol, diesel, and LPG sectors over 16 months. Following SML's intervention in May 2020, this gap dramatically reduced to 260 million litres and was sustained for over four and a half years, directly attributable to SML's monitoring systems, not natural market growth as suggested by the OSP. He urged fact-checking, stating that official records confirm SML's role in closing loopholes.

Boyuo further refuted allegations that former Finance Minister Ken Ofori-Atta had an interest in SML, branding these claims as "untrue and misleading." He argued that it would be illogical, given that Ofori-Atta, during his tenure, allegedly denied SML tax exemptions on imported equipment, forcing the company to pay for everything. Boyuo stressed that SML is independently owned by its founder, Evans Adusei, and has no political ties. He also criticized the OSP for what he described as a pattern of speculative conclusions, urging the anti-corruption agency to base its investigations on facts and evidence rather than "insinuations and assumptions."

In light of President John Dramani Mahama's directive to terminate all contracts involving SML with the Ministry of Finance and the GRA, following the OSP's report citing procurement breaches and contractual overreach, SML has appealed for reconsideration. The company, through Boyuo, announced it had submitted a "detailed response" and "comprehensive documentary evidence" to the Presidency and the Attorney-General, directly addressing and countering each allegation in the OSP report. SML expressed confidence that a careful review of these submitted documents would lead to a fair, independent opinion and a re-evaluation of the termination directive, reiterating its commitment to cooperate with lawful investigations while defending its reputation.