Former Finance Minister, Seth Terkper, provided a clear account before an Economic and Financial Court in Accra, affirming that he had granted full authorization to his then Deputy, Dr. Cassiel Ato Forson, to formally request the Bank of Ghana to set up Letters of Credit in favor of Big Sea General Trading Ltd of Dubai.

These Letters of Credit were specifically for the procurement of 30 ambulances.

Mr. Terkper, who took the stand as the key witness for the Defense in a legal case involving 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 issued during a special management meeting under his chairmanship at the Finance Ministry.

The meeting was convened in response to a legal opinion received from the Attorney General and the Ministry's legal department, aiming to facilitate the execution of a government contract with Big Sea.

This contract was intended to secure the delivery of 200 ambulances, thereby averting potential liability in the form of a judgement debt if Big Sea pursued legal action against the government due to prolonged delays and contract violations.

He said claims by the Attorney General that Dr. Forson caused the LCs to be set up without due cause and authorization were untrue.Minority Leader Dr Cassiel Ato Forson, has been charged with two counts of willfully causing financial loss to the state by causing Letters of Credit to be established in favour of Big Sea for the supply of ambulances "without due cause and authorization".

Mr Terkper elaborated further in his witness statement that he received an opinion from the Attorney General in 2014 which said that failure to execute the contract with Big Sea would result in judgement debt if the latter went to court over undue delays in the execution of the contract for the supply of ambulances and breaches by the government of Ghana.

Mr Terkper indicated that the AG's opinion to him was emphatic that "all governmental approvals had been obtained" for the contract and that the opinion was binding on all goverment agencies engaged in the transaction.

He further said that the LCs in question were set up on an "approval basis" which meant that the Ministry of Health had to indicate their approval of documentation from Big Sea proving the shipment of the ambulances and then proceed to authorize the Bank of Ghana to make payment under the LC if they were satisfied that Big Sea had met all conditions.

He said the establishment of the LC, which fell within the purview of the Finance Ministry, was distinct from payment, which had to be approved by the Ministry of Health, and wondered how the Ministry of Finance could be blamed for any defects in the ambulances when the responsibility for ascertaining their state and condition rested with the Ministry of Health.

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