-Prosecution rests, reserves right to call rebuttal witnesses
The prosecution in the US$6.4 million corruption case has concluded its cross-examination of former Minister of Finance and Development Planning Samuel D. Tweah, Jr., but says it is resting with "reservations" and will seek to present rebuttal witnesses to counter portions of his testimony.
On Monday, April 27, 2026, prosecutors said they had no further questions for Tweah after an extended cross-examination, and the court subsequently allowed jurors to pose questions before discharging the witness.
During the cross-examination, prosecutors pressed Tweah on what they described as an "excess payment" of about US$6 million to the National Elections Commission (NEC), asking whether he reported the over-expenditure to the National Legislature for endorsement or approval.
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Tweah, in response, argued that the question reflected "a lack of understanding" of the Public Financial Management (PFM) Law, contending that the law does not require the finance minister to seek prior legislative approval for excess expenditure.
"The law says where there is excess expenditure, the minister itemizes it and reports same in the financial management report at the end of the fiscal year," Tweah told the court. "The Minister of Finance is authorized to exceed budget expenditure under different pieces of legislation, not just Section 26, and that authority has been given by the National Legislature. So, with that understanding, you may pose the question correctly," he added.
Following his answers, prosecutors notified the court of their intention to call rebuttal witnesses--particularly on the issue of whether excess payments require legislative endorsement--before announcing they were resting with the witness.
At another point, Tweah was asked to confirm whether his testimony on direct and cross-examination was true and correct to the best of his knowledge. He responded: "Yes, I do confirm."
Prosecutors then told the court: "At this stage, the prosecution gives notice that it rests with this witness with the usual reservation on the cross, and submits."
After the court waived its questions, a juror queried Tweah about his repeated references to "national emergency," noting his former roles as finance minister and member of the National Security Council (NSC). The juror asked what factors characterize a national emergency and who has the authority to declare one.
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In response, Tweah said the Commander-in-Chief of the Armed Forces of Liberia--the President of the Republic of Liberia, who also chairs the NSC--has the authority to declare a public emergency.
He added that an emergency may be declared in circumstances requiring urgent government spending, triggering national security rules on expenditure. Tweah further claimed that details of certain national security spending may not be disclosed publicly when such funds are classified.
With jurors' questions exhausted and the court waiving its own, the witness was discharged "with thanks of court."
The court later adjourned the matter, citing technical issues beyond its control, and ordered the trial to continue on Tuesday, April 28, 2026, at 10:00 a.m. The court held that the parties' presence through their respective counsel constituted notice of assignment.
