Published: March 27, 2026
Samuel Tweah, former Minister of Finance and Development Planning
MONROVIA — A senior Central Bank of Liberia (CBL) official testified before Criminal Court “C” that former Finance Minister Samuel Tweah could not unilaterally authorize transactions from the government’s consolidated account, challenging a key element of the prosecution’s case.
William Grant Jlopleh, director of banking at the CBL, told the court that all disbursements from the government’s consolidated account must comply with established mandate requirements, including multiple authorized signatures.
Testifying as a subpoenaed witness, Jlopleh said no single official, including the finance minister, can independently instruct the CBL to process a withdrawal.
“Any instruction must conform to the mandate on file,” Jlopleh told the court. “The policy does not allow the minister to approve disbursements in a personal capacity.”
Mandate and Signatory Requirements
Jlopleh explained that transactions from the consolidated account require signatures from authorized officials, based on a pre-approved mandate submitted when the account is opened.
According to his testimony, the mandate defines who is authorized to sign and the combinations required for different transaction thresholds.
He identified former Comptroller General Janga Kowo, Deputy Minister for Fiscal Affairs Samora P. Z. Wolokolie, and former Finance Minister Samuel Tweah as designated signatories to the account.
“The mandate card, specimen signatures, and instruction forms determine how transactions are executed,” he said, adding that at least two authorized signatories are typically required before any transaction is honored.
Prosecution’s Case
The prosecution subpoenaed the CBL to produce and testify on three letters dated Sept. 8, Sept. 19, and Sept. 21, 2023, addressed to then-CBL Governor J. Aloysius Tarlue Jr.
Prosecutors allege that the letters, bearing Tweah’s signature or approval, led to the transfer of $6.2 million from the Government of Liberia’s consolidated account to the Financial Intelligence Agency (FIA) operational account for national security purposes.
The state argues that these transactions were executed based on instructions from Tweah, forming part of its case against the former minister and co-defendants.
Defense Implications
Jlopleh’s testimony introduces a critical procedural question: whether the transactions in question complied with the CBL’s mandate requirements or were processed outside established controls.
By asserting that no single official can authorize such transfers, the testimony may support the defense’s position that responsibility for the transactions cannot be attributed to one individual acting alone.
Legal Significance
At issue is whether the transfers adhered to institutional safeguards governing public funds.
If the court finds that the mandate procedures were followed, it could complicate efforts to establish individual liability. Conversely, any deviation from those procedures could reinforce the prosecution’s claims of irregularity.
The trial continues as the court examines documentary evidence and further testimony surrounding the disputed transactions.
Discussion about this post