A state witness in the high-profile economic sabotage trial at Criminal Court 'C' testified Tuesday that more than L$1.05 billion and US$500,000 earmarked for Joint Security operations during the 2023 elections cannot be accounted for, with investigators finding no credible evidence the funds reached their intended use.
Testifying on direct examination, Baba Mohammed Boika, program manager at the Liberia Anti-Corruption Commission (LACC), outlined a trail of conflicting testimonies, undocumented transactions and institutional denials that have become central to the prosecution's case.
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Boika said the investigation was triggered by media reports of a US$500,000 transaction involving the Financial Intelligence Agency (FIA). When summoned by the LACC, former FIA Director Stanley Ford admitted the publicly reported figure was inaccurate, stating the amount exceeded US$500,000.
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According to Boika, Ford told investigators the funds were intended for Joint Security operations, not the FIA. However, he declined to disclose how the money was used or who received it, citing national security concerns.
The witness said investigators later uncovered inconsistencies in multiple accounts and an absence of documentation to support claims that the funds were transferred for security purposes.
Boika testified that the FIA's involvement in Joint Security operations was purportedly established through a July 5, 2023, communication signed by then-National Security Adviser Jefferson Karmoh. A subsequent letter dated Sept. 5, 2023, from then-Acting Justice Minister Cllr. Nyanti Twan instructed the FIA to receive and disburse funds on behalf of Joint Security.
He said Ford told investigators that the Ministry of Finance transferred the funds into the FIA's operational account, from which the money was withdrawn and handed over to Joint Security. However, Ford provided no documentation or identification of recipients.
The court also heard testimony implicating former FIA Comptroller Sam D. Cooper, who admitted withdrawing the funds through checks issued in his name on Ford's instructions.
Boika said Cooper initially claimed he handed the cash to unidentified security personnel at a bank. In a later statement, Cooper changed his account, saying he left the money at the Central Bank of Liberia in the office of an official identified as Theophilus Lamie. He acknowledged no receipts were issued and he could not provide proof of delivery.
Central Bank officials, including Lamie, denied receiving the funds, according to Boika. The officials maintained that standard procedures were followed--checks were processed and cash disbursed--but no funds were retained or redistributed by the bank.
Boika further testified that Twan confirmed selecting the FIA to handle the funds following consultations with Karmoh but failed to justify why established institutions, including the Ministry of Justice, Liberia National Police or National Security Agency, were bypassed.
Twan, the witness said, claimed Joint Security received the funds and promised to provide receipts, but none were produced by the end of the investigation.
Karmoh, for his part, denied independently authorizing the FIA's inclusion in Joint Security and said he only became aware of the arrangement after being copied on correspondence. Boika said Karmoh also failed to provide documentation confirming the funds reached their intended destination.
Finance Ministry's Role
Boika testified that the transactions were authorized by former Finance Minister Samuel D. Tweah, who did not respond to LACC inquiries and remains unreachable.
According to the witness, three separate transfer instructions issued between Sept. 8 and Sept. 21, 2023, moved funds from government accounts, primarily the Health and Social Sector account, into the FIA.
Former Comptroller General Janga A. Kowo and Deputy Minister Samarial P.Z. Wolokollie told investigators they acted on the minister's instructions and did not question the purpose of the transactions, citing standard administrative practice.
Central Bank Distances Itself
Former Central Bank of Liberia Gov. Aloysius J. Tarlue and Deputy Gov. Numalay Pearson told investigators the bank's role was limited to executing authorized transactions after verifying signatures and fund availability.
They emphasized that control over government accounts rests with the Ministry of Finance and that the bank does not oversee how withdrawn funds are ultimately used.
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Bank records confirmed that between Sept. 11 and Oct. 17, 2023, the full amount--L$1,055,152,540 and US$500,000--was withdrawn from the FIA account by Cooper, Boika testified.
However, he said the LACC found no credible evidence that the funds were delivered to or used by Joint Security.
Case Background
The testimony comes as Criminal Court 'C' resumes jurisdiction over the case involving former Finance Minister Tweah and four other defendants, following a mandate from the Supreme Court of Liberia.
Prosecutors allege the defendants authorized and managed public funds in violation of Liberia's financial management laws, raising concerns about transparency and accountability in the use of state resources.
Defense lawyers have argued that the expenditures were tied to national security and should be shielded from criminal scrutiny, contending that actions taken under executive authority should not expose officials to prosecution.
The Supreme Court rejected that argument, ruling that while a sitting president enjoys immunity for official acts, that protection does not extend to cabinet ministers or other appointed officials.
