By Amos Harris
Former Finance Minister Samuel D. Tweah faced renewed legal pressure at Criminal Court “C” as the prosecution’s first witness delivered compelling testimony, alleging that the former official authorized the illegal transfer of millions in public funds outside of Liberia’s established financial protocols.
The case centers on approximately L$1.055 billion and US$500,000 that were allegedly moved through the Financial Intelligence Agency (FIA) under the guise of funding “joint security operations.” During the 51st day of the ongoing trial, prosecution witness Baba Mohammed Boika—a senior investigator with the Liberia Anti-Corruption Commission (LACC)—remained steadfast under a grueling cross-examination. Boika insisted that these transactions were both unauthorized and unlawful.
Testifying before the court, Boika asserted that as Finance Minister, Tweah was entrusted with the lawful custody and protection of the nation’s wealth. He argued that by transferring funds through the FIA and bypassing the legally mandated budget execution and approval framework, Tweah violated public finance laws. “Public funds are not personal property; they must be accounted for at all times,” Boika stated, characterizing the transactions as an illegal disbursement of state resources.
The courtroom atmosphere grew tense as defense lawyers repeatedly pressed Boika to produce direct evidence that Tweah personally profited from the transfers. The defense argued that the prosecution’s case relies almost entirely on signatures, approvals, and procedural lapses rather than concrete proof of theft or personal enrichment.
In response, Boika pointed to investigation findings, including statements from Deputy Finance Minister for Budget and Planning Tanneh G. Brunson. According to Boika, Brunson indicated that the transfers were not processed through the lawful budget framework and were unknown to her at the time they occurred. Boika maintained that treating government money as a discretionary resource outside of legislative appropriation constitutes the unlawful handling of public funds.
The defense challenged this stance, accusing the witness of relying on procedural violations while failing to present bank trails, receipts, or records showing the final destination of the money. Throughout earlier hearings, the defense has consistently attacked the prosecution for failing to trace how the funds were eventually utilized.
As the cross-examination concluded, the defense made a final attempt to undermine the witness’s credibility by asking if he stood by his statements before the court and jury. Boika responded directly, “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 the previous cross-examinations. While critical of the prosecution’s lack of preparedness, the defense did not formally object but urged the court to caution state lawyers against further delays. The court reluctantly granted the continuance in the interest of justice, though it noted that such delays are generally discouraged.
The trial was adjourned to Tuesday, April 14, 2026, at 9:00 a.m. The Clerk has been 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. Their upcoming testimonies are expected to be pivotal in clarifying the legality of the disputed transfers.
While the prosecution believes Boika’s unwavering testimony has bolstered the narrative that public funds were unlawfully moved under Tweah’s authority, the defense maintains that allegations of procedural errors, without proof of criminal intent or personal gain, are insufficient for a conviction. The next phase of the trial remains decisive for Samuel Tweah’s legal future.