The Supreme Court will hear oral arguments today Tuesday, June 1, over former Finance Minister Samuel Tweah and his co-defendants’ pursuit of absolute immunity from US$500,000 and L$1.06-billion-dollar corruption schemes.
During the final argument, the justices must decide whether Tweah and his co-defendants, who were at the time members and agents of the National Security Council (NSC) are immune from prosecution for actions within the scope of their official duties. And, they cannot be prosecuted for actions relating to the core powers of their office, and that they have immunity for their official acts.
The former Finance Minister and his co-defendants are seeking immunity from charges of conspiracy to defraud the government of US$500,000.00 and L$1.55 billion, by “withdrawing” from the Central Bank of Liberia, through the operational account of the Financial Intelligence Agency, and applied towards National Security purposes by the National Security Council of Liberia.
Oral arguments are scheduled for 11:00 a.m. in the Supreme Court Chamber Tuesday.
A grand jury in Montserrado County indicted Tweah and his co-defendants in September 2024. The indictment outlined eight felony criminal charges against the former Finance Minister and his co-defendants, as a result of an investigation of their actions that, between September 8th and 21st, 2023, the CBL transferred a total of L$1,055,152,540.00 (about US$5.6 million, at an exchange rate of L$190) into the Operational accounts of the FIA, upon the instruction of Tweah.
In addition to conspiracy to defraud the government, they include: Economic Sabotage (Fraud on the Internal Revenue of Liberia, Misuse of Public money, property, or record; Theft and/or illegal disbursement and expenditure of public money), Theft of Property, Money Laundering and Criminal Facilitation and Criminal Conspiracy.
According to the indictment, former Finance Minister Samuel D. Tweah, while serving in his official capacity, knowingly authorized the illegal transfer of L$1,055,152,540 (One Billion, Fifty-five Million, One Hundred and Fifty-two Thousand, Five Hundred and Forty Liberian Dollars) and US$500,000 (Five Hundred Thousand United States Dollars) to the operational accounts of the Financial Intelligence Agency (FIA). These funds were not requested by the National Joint Security.
The indictment claims that Tweah conspired with Cllr. Nyanti Tuan, then Acting Minister of Justice and Chairman of the National Joint Security, to facilitate the illegal transfer of these funds. The funds were later withdrawn from the FIA’s accounts by D. Moses P. Cooper, the then Acting Financial Controller of the FIA.
The indictment further alleges on September 22, 2023, US$500,000 was transferred to the FIA’s United States Dollar operational account at the Central Bank of Liberia (CBL) at the direction of Tweah. The same day, Cooper withdrew the full amount.
Additionally, between September 8 and 21, 2023, L$1,055,152,540 was transferred to the FIA’s Liberian Dollar operational account, also on Tweah’s orders. By October 17, 2023, Cooper had withdrawn all but L$7,500 of the funds.
Why hasn’t the case gone to trial?
The Liberia Anti-Corruption Commission (LACC) and the Ministry of Justice (MoJ) said upon the indictment’s release that they would seek a speedy trial in the Criminal Court ‘C’.
The case began to move, and Tweah and his co-defendants pleaded not guilty in February of 2024, at their arraignment before Judge Blamo Dixon.
However, March has come and gone, and proceedings have been on hold as the defendants legal team challenged their immunity challenge to the Supreme Court.
The defense motion to dismiss, which they filed in February 2024 and based on the argument of presidential immunity, was denied by Judge Roosevelt Willie.
The defense appealed the ruling before the Supreme Court.
On February 24, 2025, the defendants moved to dismiss the case, arguing they are protected under legislation that mandates their secrecy and immunizes them from prosecution due to their actions being in the interest of national security.
They had maintained that they were all members and agents of the National Security Council (NSC) of Liberia who were responsible for carrying out the functions of the National Security Council of Liberia, chaired by the President of Liberia, consistent with the NSRI Act of 2011. They relied heavily on Sections 3(f) and 11(d) of the acts to make their case.
The prosecution, in turn, argued that the defendants acted outside the privilege provided to agents of the President and must answer for their actions in court.
The prosecution provided evidence of financial transactions involving the defendants, alleging misuse of public funds. The case against the defendants will move forward in court.
The prosecution had repeatedly argued and provided evidence of financial transactions involving the defendants, alleging misuse of public funds, in the amount of US$1.61 million.
The prosecution had claimed that at some point in 2023, the total amount of US$500,000.00 and L$1.055 billion was withdrawn from the Central Bank of Liberia, through the operational account of the Financial Intelligence Agency, and applied towards National Security purposes by the National Security Council of Liberia.
The challenged ruling in favor of the prosecution team, Judge Willie stated that the case should proceed without dismissal.
Facing trial with the former Finance Minister are Cllr. Nyanti Tuan, former Acting Minister of Justice; Stanley S. Ford, former Director General of the Financial Intelligence Agency; D. Moses P. Cooper, former Financial Intelligence Unit Comptroller; and Jefferson Karmoh, former National Security Advisor.
The Evidence
The prosecution made a detailed case highlighting the incidence of fraud. Initially, the prosecution claimed the defendants illegally transferred funds into the FIA’s operational accounts (USD & LRD), which cannot be accounted for.
The indictment claims that, between September 8th and 21st, 2023, the CBL transferred a total of L$1,055,152,540.00 (about US$5.6 million, at an exchange rate of L$190) into the Operational accounts of the FIA, upon the instruction of Tweah. The prosecution presented as evidence transfer instructions from the MFDP, which the CBL submitted to the LACC.
On September 22, 2023, the CBL Management transferred US$500,000.00 into the FIA’s United States Dollar Operational account (A/C #: 1502021605) upon the Finance Minister’s instruction. The prosecution entered the Bank Statement of said account into evidence.
That same day, D. Moses P. Cooper, then FIA’s Acting Financial Comptroller, withdrew the US$500,000.00 from the CBL account.
But the cash is no more notable than the paper trail – or lack thereof.
The investigation did not establish any proof of documentary evidence from the National Security Council, the National Joint Security, or the FIA authorizing Tweah to approve and effect the transfer of the above-mentioned amounts to the FIA account.
The amounts of L$1,055,152,540.00 and US$500,000.00 were neither requested nor authorized. But Tweah allegedly conspired with Cllr. Nyenati Tuan, then Acting Justice Minister and Acting Chairman of the National Joint Security, causing the illegal transfer of the funds to the FIA’s operational accounts for subsequent withdrawal.
The Immunity Claim
The defense did not dispute the charges. According to their motion, Tweah and his associates admitted to transferring the funds in question, but contended they had expended them in keeping with Section 11, subsection (d) of the National Security Reform and Intelligence (NSRI) Act of 2011, which provides that “Funds made available to them may be expended for any purpose necessary to carry out its functions, and may be expended without regard to the provision of laws relating to expenditure of government funds if essential for vital National Security Interest, unless specifically prohibited by other law.”
They furthered that the LACC’s investigation concluded that at some point in 2023, the total amount of US$500,000.00 and L$1.55 billion was withdrawn from the Central Bank of Liberia, through the operational account of the Financial Intelligence Agency, and applied towards National Security purposes by the National Security Council of Liberia.
The defense emphasized that they were all members and agents of the National Security Council (NSC) of Liberia who were responsible for carrying out the functions of the National Security Council of Liberia, chaired by the President of Liberia, consistent with the NSRI Act of 2011. They relied heavily on Sections 3(f) and 11(d) of the acts to make their case.
According to section 3(f), “Trustees of State Secrets: Every member, personnel or employee of the NSC shall be deemed a trustee of the secrets of the Republic and when entering upon the duties of the Council shall be, in case of the members sworn by the Chair and in the case of the personnel and employees, by the secretary, not to divulge any information which has come to his or her knowledge by reason of such membership or employment with the Council except as required in the course of duty.”
The defense argued, therefore, that prosecuting them would cause them to violate the oath of secrecy stipulated in national security legislation, and, thereby, subject any offender(s) to a fine of one L$100,000 or up to ten years imprisonment or both.
The prosecution repeatedly argued that the defendants acted outside of the privilege provided to agents of the President in Article 61 of the 1986 Constitution of Liberia. On that basis, they argued the defendants cannot enjoy this privilege and must submit to trial in Criminal Court ‘C’, as the court of competent authority.
Judge Willie sided with the prosecution. “This case cannot be dismissed for lack of subject matter jurisdiction, based on the facts, circumstances and the laws cited hereinabove and, the prosecution must be given the opportunity to prove their case,” Willie’s judgement noted. “The Motion to Dismiss is hereby denied and the case is ordered proceeded forthwith.”
