Terkper confirms in court: "I granted Ato Forson permission to initiate the establishment of Letters of Credit."

Former Finance Minister, Seth Terkper, testified in an Economic and Financial Court in Accra, affirming that he fully authorized his then Deputy, Dr. Cassiel Ato Forson, to correspond with the Bank of Ghana for the establishment of Letters of Credit in favor of Big Sea General Trading Ltd of Dubai, for the procurement of 30 Ambulances.

Mr. Terkper, appearing as the star witness for the Defense in a case against Minority Leader, Dr. Cassiel Ato Forson, and two others, informed the court presided over by Justice Afua Serwaa Asare Botchwey, that this authorization for Dr. Forson was given during a special management meeting he chaired at the Finance Ministry. This meeting was convened following the receipt of a legal opinion from the Attorney General and the Ministry's legal department. The purpose was to ensure the execution of a contract between the Government of Ghana and Big Sea for the supply of 200 ambulances, in order to prevent potential payment of a judgment debt in case Big Sea sued the government due to prolonged delays and breaches of the contract.

Mr. Terkper stated that allegations by the Attorney General that Dr. Forson caused the Letters of Credit to be set up without due cause and authorization were unfounded.

He explained further in his witness statement that in 2014, he received an opinion from the Attorney General which emphasized that failing to execute the contract with Big Sea could lead to a judgment debt if Big Sea took legal action over delays and breaches by the government.

Mr. Terkper stressed that the Attorney General's opinion explicitly stated that "all governmental approvals had been obtained" for the contract and that this opinion was binding on all government agencies involved in the transaction.

He also clarified that the establishment of the Letters of Credit was done on an "approval basis," meaning that the Ministry of Health had to indicate their approval of documentation from Big Sea confirming the shipment of the ambulances. Only then would they authorize the Bank of Ghana to make payment under the Letters of Credit if they were satisfied that Big Sea had met all conditions.

Mr. Terkper pointed out that the setting up of the Letters of Credit, which fell under the jurisdiction of the Finance Ministry, was separate from the approval of payment, which was the responsibility of the Ministry of Health. He questioned how the Ministry of Finance could be held responsible for any defects in the ambulances when it was the Ministry of Health's duty to assess their condition.

Dr. Cassiel Ato Forson, Dr. Sylvester Anemana, a former Chief Director of the Ministry of Health, and businessman Richard Jakpa are currently on trial in connection with the importation of the 30 ambulances.