By Amos Hsrris
Former Finance Minister Samuel D. Tweah, came under renewed legal pressure at Criminal Court “C” as the prosecution’s first witness delivered strong testimony alleging that he authorized the illegal transfer of millions in public funds outside Liberia’s established financial procedures.
Recent court reporting shows the case centers on about L$1.055 billion and US$500,000 allegedly moved through the Financial Intelligence Agency (FIA) for “joint security operations.”
During the 51st day’s sitting of the ongoing economic crimes trial, prosecution witness Baba Mohammed Boika, a senior Liberia Anti-Corruption Commission (LACC) investigator, remained firm under lengthy cross-examination, insisting that the transactions were unauthorized and unlawful.
Boika told the court that Tweah, as Finance Minister at the time, was entrusted with the lawful custody and protection of public funds.
Instead, he testified that the funds were transferred through the FIA under the stated justification of supporting joint security operations, a process he said bypassed the legally required budget execution and approval framework.
“Public funds are not personal property, they must be accounted for at all times.”
The witness said the transactions violated public finance laws and amounted to the illegal disbursement of state resources.
Throughout a tense courtroom exchange, defense lawyers repeatedly pressed Boika to provide direct evidence that Tweah personally benefited from the disputed transfers.
They argued that the prosecution’s case appears heavily dependent on signatures, approvals, and procedural lapses rather than concrete proof of theft or personal enrichment.
However, the witness pointed to findings from the investigation, including statements attributed to Deputy Finance Minister for Budget and Planning Tanneh G. Brunson, who reportedly indicated that the transfers were not processed through the lawful budget execution framework and were unknown to her when they occurred.
Boika maintained that such conduct constitutes the unlawful handling of public funds, stressing that government money cannot be treated as discretionary resources outside legislative appropriation and established state procedures.
The defense challenged that position, arguing that the witness relied too heavily on procedural violations without presenting bank trail evidence, receipts, or records showing how the funds were eventually used.
Similar courtroom reports from earlier hearings indicate the defense has consistently attacked the prosecution for failing to fully trace the final destination of the money.
As the cross-examination ended, the defense made a final push to test the witness’s credibility, asking whether he stood by every statement made before the court and jury.
Boika’s response was direct,
“Yes, I 100% confirm” following the witness’s discharge, the proceedings shifted to procedural matters.
The prosecution requested a continuance to secure additional witnesses, citing the unexpected length of previous cross-examinations.
Though critical of the prosecution’s preparedness, the defense did not formally object and instead urged the court to caution state lawyers against further delays.
In its ruling, the court reluctantly granted the continuance in the interest of justice, while noting that witness-related delays are generally discouraged.
The matter was subsequently adjourned to Tuesday, April 14, 2026, at 9:00 a.m. with the Clerk instructed to issue Writs of Subpoena Ad Testificandum for Theophilus Larmie of the Central Bank of Liberia and Tanneh G. Brunson of the Ministry of Finance
Whose testimonies are expected to be critical in clarifying the legality of the transfers.
For now, the prosecution believes the witness’s unwavering testimony has strengthened its narrative that public funds were unlawfully transferred under Tweah’s authority.
But the defense continues to insist that allegations alone, without proof of criminal intent or personal gain, may not be enough to secure a conviction.
With more key witnesses expected in the coming days, the next phase of the trial could prove decisive in determining Samuel Tweah’s legal fate.
