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Wed, 15 Apr 2026 Feature Article

Award Letter, Letter of Acceptance, or Notice of Acceptance of Tender? Ghana's Procurement System Must Get This Right

Award Letter, Letter of Acceptance, or Notice of Acceptance of Tender? Ghanas Procurement System Must Get This Right

Every day across Ghana, a procurement officer somewhere types a letter to a successful contractor. In one ministry, the letter says 'Award Letter'. In another, it reads 'Notification of Award'. In a third office, someone uses 'Letter of Acceptance' or 'Notice of Acceptance of Tender'. Different titles, same intention: to inform a bidder they have won a public contract. The trouble is that these documents are not legally interchangeable, and Ghana is bearing the cost of treating them as if they were.

What the Law Says
The law here is not vague. Section 65(1) of the Public Procurement Act, 2003 (Act 663, as amended by Act 914 of 2016) states plainly that once a tender is determined to be successful, notice of acceptance of the tender shall be given. Regulation 27(1) of the Public Procurement Regulations, 2022 (L.I. 2466) goes further, requiring procuring entities to issue a Notice of Acceptance using the exact format set out in the Second Schedule of those regulations. That format has been prescribed. There is no legal basis for Award Letters, Notification of Award Letters, or any improvised variation as the document that forms a contract with a successful tenderer.

Some practitioners have pushed back on this, arguing that what matters is the substance of the communication, not the label it carries. That reasoning does not hold where a statute has been this specific. Ghanaian courts have confirmed the principle repeatedly: where a law prescribes a procedure or format, that is the procedure or format that must be followed. Non-compliant forms are not legally effective substitutes.

Two Instruments, Two Purposes
Part of the confusion stems from a genuine misreading of the law. There is a document called the Notice of Contract Award, and it is indeed required. But its purpose is entirely different. Under Act 663 and L.I. 2466, the Notice of Contract Award is a publication instrument. It informs the public and the wider market that a contract has been given. It is a transparency tool, directed at civil society, not at the contractor. It does not form a contract. The Notice of Acceptance of Tender does.

When MDAs and MMDAs send Award Letters or Notification of Award letters directly to contractors as contract formation documents, they are conflating two distinct legal instruments. One creates a contractual obligation. The other announces the outcome of a procurement process. Treating them as the same thing is not a harmless administrative habit. It is a legal error with practical consequences.

What the Confusion Costs
Contractors mobilise workers and equipment on the basis of letters that may carry no binding legal weight. When disputes arise over whether a valid contract ever existed, those disputes consume time, money, and the credibility of the procurement system. The Ghana Audit Service has flagged contract formation weaknesses as a recurring source of procurement irregularities across public sector reviews. Cost overruns and delayed infrastructure projects often trace back, at least in part, to this kind of foundational uncertainty.

There is also a corruption dimension. When a contract's legal existence is ambiguous, that ambiguity creates room for manipulation. It allows an entity to acknowledge or disown a contractual commitment depending on convenience, and that is precisely the kind of grey zone that invites abuse. Standardisation removes that grey zone.

What Needs to Happen
The Public Procurement Authority should issue a binding directive requiring all MDAs and MMDAs to use only the Notice of Acceptance of Tender as the contract award instrument, formatted in line with the Second Schedule of L.I. 2466. The Standard Tender Documents need revising to embed this requirement. GHANEPS, Ghana's electronic procurement platform, should be configured to enforce it rather than permit variation. Compliance should become a specific parameter in audit reviews, and procurement training across public institutions should cover why this distinction matters.

The Bottom Line
Ghana is spending seriously on infrastructure. That investment needs a procurement system that knows, precisely and without dispute, when a contract has been made. The Notice of Acceptance of Tender is the answer the law has already provided. Everything else is improvisation, and Ghana's public finances can no longer afford it.

Acknowledgment of Contributions
This article is the product of independent professional reflection by three practitioners that converged on a shared conclusion.

Surv. Dr. Emmanuel Norgah Bukari (MCIPS, MGhIS, CMILT, MIET, GNAAP)

Chief Quantity Surveyor, Ministry of Roads and Highways (Procurement Directorate)

Dr. Bukari contributed the policy and governance analysis that forms the backbone of this article. Drawing on his professional experience at the Ministry of Roads and Highways, he examined the systemic consequences of terminological inconsistency across Ghana's public procurement architecture, proposed the hybrid formulation Notice of Acceptance of Tender (Letter of Acceptance) as the bridging instrument between Ghana's statutory procurement language and internationally recognised contract law practice, and developed the policy recommendations framework. His comparative analysis draws on World Bank, FIDIC, and UNCITRAL frameworks.

Surv. S. A. Razak Batong (PMP, MCIPS, CMILT, MRICS, MGhIS, PET.IET-Gh)

Homeland Resources Ltd., Accra, Ghana
Surv. Batong contributed to the practitioner's perspective, grounded in extensive field experience. He was among the first practitioners to publicly challenge the persistent misuse of Award Letters and Notification of Award instruments across MMDAs and MDAs, articulating the critical legal distinction between the Notice of Contract Award (a public disclosure instrument) and the Notice of Acceptance of Tender (the contract formation instrument). That distinction is central to this article.

Engr. George Kwame Nyame (Kramo), Esq.

Construction Law Practitioner, Ghana
Engr. Nyame contributed the statutory interpretation and case law analysis. He invoked the foundational legal principle that where a statute prescribes a specific procedure or format, only that procedure or format can validly be followed, and applied it directly to Section 65(1) of Act 663 and Regulation 27(1) of L.I. 2466. He also flagged the need for future professional dialogue on the substantive content of the Notice of Acceptance of Tender as currently prescribed in the Second Schedule of L.I. 2466.

Surv. Dr. Emmanuel Norgah Bukari
Surv. Dr. Emmanuel Norgah Bukari, © 2026

About the Author
Surv. Dr. Emmanuel Norgah Bukari is Chief Quantity Surveyor at Ghana's Ministry of Roads and Highways. Correspondence: [email protected]
Column: Surv. Dr. Emmanuel Norgah Bukari

Disclaimer: "The views expressed in this article are the author’s own and do not necessarily reflect ModernGhana official position. ModernGhana will not be responsible or liable for any inaccurate or incorrect statements in the contributions or columns here." Follow our WhatsApp channel for meaningful stories picked for your day.

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