MONROVIA, Liberia — The Ministry of Justice has intensified its investigation into alleged financial mismanagement at the Liberian Senate by petitioning Criminal Court “A” for a Writ of Subpoena Duces Tecum to compel senior Senate officials to produce key financial records.
The petition, filed before Resident Circuit Judge Roosevelt Z. Willie during the February Term A.D. 2026, names as respondents Senate Secretary J. Nanborlor Sengbeh; the Senate Comptroller/Accountant; the Finance Officer/Accountant in the Office of the President Pro-Tempore; and all personnel operating under their authority.
The action follows the release of a General Audit Commission (GAC) System Review of the Senate’s Financial Management System and Accounting Processes covering Fiscal Years 2018/2019 through FY2023, concluding March 31, 2024. The audit, published in July 2024, reportedly flagged significant budgetary irregularities, potential financial statement manipulation, and possible misappropriation of public funds.
Audit Findings Under Scrutiny
In their filing, Special Independent Counsels Cllr. Aloysius Toe, Cllr. Tommy Dogba, Cllr. George D. W. Sagbeh, and Cllr. Elisha T. J. Forkeyoh outlined a series of alleged discrepancies, including:
- Diversion of “Grants” funds to cover salaries and operational costs already budgeted under separate line items.
- Operational expense allocations allegedly used for activities funded elsewhere in the approved budget.
- A reported FY2022 variance of US$7,511,193 between Ministry of Finance outturn figures (US$7,730,897) and the Senate’s IFMIS ledger (US$15,242,090).
- Total over-expenditure of US$26,944,040 between FY2018/19 and FY2023, beyond the approved cumulative budget of US$88,984,262.
- An additional unexplained variance of US$2,055,867 when compared to Ministry of Finance outturns totaling US$91,040,129.
- A FY2023 discrepancy of US$2,699,497 between Senate financial statements and IFMIS ledger records.
- Alleged non-remittance of NASCORP employee and employer contributions and failure to withhold or remit Goods and Services Tax (GST).
- Payments exceeding US$4.2 million reportedly executed without supporting contracts, vouchers, invoices, or delivery documentation.
- Disbursements allegedly routed through third parties rather than directly to service providers.
Records Sought by Prosecutors
The Ministry of Justice is asking the court to compel the production of:
- All supporting financial documentation, including bank statements, contracts, vouchers, checks, receipts, completion certificates, and detailed records of the source and application of the questioned funds.
- Personnel information identifying all individuals who authorized, processed, disbursed, or received the funds.
- Documentation establishing responsibility for the preparation and approval of the financial statements referenced in the GAC report.
According to the petition, the requested materials are necessary to determine whether public funds were misapplied or misappropriated and whether probable cause exists to initiate criminal proceedings.
Potential Legal and Political Implications
If granted, the writ would require senior Senate financial officers to produce comprehensive records as part of what appears to be one of the most significant fiscal oversight actions involving the Legislature in recent years.
The pending decision by Criminal Court “A” could mark a critical turning point in efforts to strengthen financial accountability within Liberia’s governance framework. Legal analysts note that the case may set an important precedent regarding transparency and prosecutorial authority in reviewing legislative financial operations.
Follow The Liberian Post on Facebook and X (formerly twitter)
