The prosecution's case against former Finance Minister Samuel D. Tweah Jr. showed signs of strain on Tuesday after a key government witness testified that expenditures outside pre-approved budgetary allotments are "technically possible" under emergency conditions and not automatically illegal.
Madam Tanneh Brunson, Deputy Minister for Budget at the Ministry of Finance and Development Planning (MFDP), told Criminal Court "C" that bypassing standard allotment procedures may be lawful when exercised under emergency fiscal discretion.
Brunson was one of two subpoenaed witnesses called by the prosecution.
Citing the COVID-19 pandemic as an example, she explained that urgent national circumstances can compel governments to operate outside normal budgetary frameworks.
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"The budget is a projection," she told the court. "Funds are not always readily available, and the government may act swiftly under fiscal pressure."
Her testimony appeared to contradict a central claim made by the prosecution's first witness, Baba Mohammed Boika, Program Manager at the Liberia Anti-Corruption Commission (LACC).
Boika had testified that his investigation uncovered transactions exceeding L$1.05 billion and US$500,000, which he described as illegal because they bypassed standard budgetary allotment procedures overseen by Brunson's office.
However, Brunson's remarks suggested that such deviations are not inherently unlawful if they fall under emergency authorization, effectively challenging the prosecution's interpretation of the alleged financial irregularities.
The prosecution's second subpoenaed witness, Theophilus Lamin of the Central Bank of Liberia (CBL), also faced intense cross-examination.
Lamin testified that he did not personally receive funds on behalf of national security operations, but his statements raised questions regarding inconsistencies, particularly about his access to the bank's vault.
During cross-examination, defense counsel Cllr. Arthur Johnson illustrated the scale of the alleged cash movement, comparing it to approximately 25 bags of rice weighing 100 kilograms each, and questioned how a single individual could physically handle such an amount. The analogy prompted laughter in the courtroom.
Johnson further probed whether Lamin's testimony was influenced by concerns over national security protocols or his personal job security.
The case centers on allegations that Tweah and several co-defendants unlawfully diverted more than US$6.2 million from the Central Bank of Liberia to the Financial Intelligence Agency (FIA) without legislative allotment approval.
Tweah has consistently maintained that the funds were withdrawn for national security operations during the tense 2023 presidential and legislative elections.
The prosecution's case has been further complicated by missing documentation. Several witnesses, including officials from the FIA where the funds were allegedly transferred, testified that key subpoenaed financial records could not be located.
Without a complete paper trail, prosecutors have relied heavily on oral testimony, a challenge compounded by earlier CBL testimony indicating that no single official had unilateral authority to approve the disputed transactions at the center of the case.
During proceedings, defense counsel Cllr. Johnson pressed Boika to authenticate Brunson's alleged statement that the transactions were illegal.
Boika, however, could not provide further clarification. The prosecution objected, and Presiding Judge Ousman Feika sustained the objection, excusing Boika from answering.
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A senior Supreme Court lawyer, speaking on condition of anonymity, said the absence of documentary evidence and conflicting interpretations of fiscal law have raised the prosecution's burden of proof.
"The defense has seized on Brunson's testimony to argue that the transactions, while irregular, fell within emergency discretion available to the government," the lawyer said.
He added that Brunson's testimony represents a potential turning point in the proceedings.
"The case is shifting from an allegation of clear-cut illegality to a contest over how Liberia's financial rules are interpreted under emergency pressure. For prosecutors, the burden is now to prove criminal intent and violation of law beyond mere administrative deviation. For the defense, Brunson's words may be enough to establish reasonable doubt."
