PHOTO: Sacked State Enterprises Bureau DG, Arthur Massaquoi
TEMPLE OF JUSTICE, Monrovia- In another corruption case, the Liberian government through the Liberia Anti-Corruption Commission (LACC) has indicted the former Director General and six others of the Bureau of State Enterprises, Arthur Massaquoi another other top officials with fraud, economic sabotage and other crimes, as Garmah Never Lomo reports.
The multiiple counts range from Economic sabotage, FRAUD ON THE INTERNAL REVENUE OF LIBERIA, THEFT AND/OR ILLEGAL DISBURSEMENT AND EXPENDITURE OF PUBLIC MONEY, MISUSE OF PUBLIC MONEY, PROPERTY OR RECORD, THEFT OF PROPERTY, MISAPPLICATION OF ENTRUSTED PROPERTY, CRIMINAL CONSPIRACY AND CRIMINAL FACILITATION felonies of the first and second degrees respectively.
According to the INDICTMENT, the accused allegedly defrauded the country’s internal revenue.
The indicted officials are Defendant, Hon. Arthur Massaquoi, former Director General, Bureau of State Enterprise, Mr. Matthew F. Kotio Comptroller, Ms. Kathinal Mitchell, Hon. Varlee F. Sanor, Mr. Isaac C Kporkulah, Ms Jessephen Yah Dahu, Mr. Mohammed V. Fofana, Jarso M. Duwor Jallah, and Isaac C. Kporkulah, all of the Bureau of State Enterprise (BSE), Everest Investment Company, Ine by and thru Mis. Jandy Gnsy, the General Manager of Monrovia, Liberia, and others to be identified.
The indictment revealed that Defendants, Arthur Massaquoi and Mr. Matthew F. Kotio in the discharge of your duties as Director General and Comptroller of the BSE, by knowingly conspiring to defraud the Government of Liberia by authorizing the total payments of US$19,902.21 and LRD9942,758.00 in the names of Ms. Kathinal Mitchell, Filling Clerk, and Mr. Isaac C. Kporkulah, Accountant, all of the BSE under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff; and without any evidence of these activities been carried out and the funds cannot be accounted for, be charged named above and prosecuted on the following counts of the Penal Law of Liberia.
According to the government indictment, Defendant, Massatpioi approved payments totaling USD 71,510.53 and LRD 3,849,013.13 to various employees and contracted personnel of the Bureau without verifiable justification or evidence of work performed.
The indictment avers that Defendant Mansacquoi authorized payments intended for vendors were instead made in the names of staff, hired contractors, and other individuals amounting to USD168,961.66 and LRD 8,475,121.18.Contract Between Benefit Trading International and the BSE from 2024 to 2025:
It further states that on July 11, 2024 Benefit Trading delivered to the BSE printed and handed reports intended for submission to the office of the President of the Republic of Liberia for a total cost of USD1,050.00 referenced by the delivery note (8786).
Also the indictment stated that on July 18, 2024 the Bureau of State Enterprise (BSE) put up a Request for Quotations from potential vendors to supply the BSE stationery materials, cleaning materials and petroleum product as a result, the BSE received quotations from three vendors: Benefit Trading International, Inc, Africa Books & Stationery Store and Glory Enterprise
In furtherance of indictment, on July 22, 2024, the BSE raised a Purchase Order for Benefit Trading International Inc., to supply asserted cleaning materials for an amount of USD1000.00.
The indictment indicates That on July 23, 2024 in a bid evaluation panel report, Ms Jessephen Yah Dahn, Director of Administration, and Chairperson of the Bid Evaluation Panel along with two other members selected Benefit Trading International Inc as the most responsive bidder to be awarded the contracts for the supply of Stationery materials and cleaning materials respectively for FY2024.
That, the administration of the BSE had already prepared a purchase order in favor of Benefit Trading prior to the Bid Evaluation Panel selecting the company for the award of the contract to supply cleaning materials to the BSE.
That on August 1, 2024, Benefit Trading issued an invoice (#2857) to BSE for the supply of asserted stationery materials amounting to USD1,500.00
That on August 20, 2024 the BSE was represented by Hon. Massaquoi signed a Contract with Benefit Trading International for the supply of stationery materials and cleaning materials for the total Contract amount of USD9,000.00 and per the Contract agreement between the parties, Benefit. Trading shall pre-fituance the supply of stationery materials to the buyer, and that the buyer (BSE) will pay to Benefit Trading International Inc., after taking delivery of the materials in the following categories; USD2,500.00, inclusive of the USD1,500.00 of the 1 supply of stationery materials and USD1,000.00 for binding and printing.
Narrating further, on September 4, 2024 Benefit Trading International issued an invoice (#2871) to the BSE for the supply of binding and printing materials amounting to USD1,000.00
On September 9, 2024 of the indictment, Benefit Trading issued an invoice to the BSE for the supply of asserted cleaning materials amounting to USD1,000.00. And that on the same day (September 9, 2024), Benefit Trading supplied to BSE asserted cleaning materials amounting to USD1000.00 as referenced by the Delivery note.
That on September 17, 2024 a Request for Quotation was issued to supply cleaning materials for the amount of US$999.00 to Benefit Trading in favor the BSE
That on September 20, 2024 a voucher was raised for payment to Benefit Trading in an amount of USD999.00 for the supply of stationery materials in favor of the BSE for third quarter 2024.
That, on September 25, 2024 two separate payments (US$999 and US$999) amounting to US$1,998.00 was made to Benefit Trading for the supply of additional stationaries and cleaning materials in favor of the BSE
That on December 11, 2024, as per the delivery note, Benefit Trading supplied to the BSE stationery materials amounting USD580.00 under the Service Contract with Benefit Trading International Inc., for the supplies of stationery materials and cleaning materials to the BSE.
On January 21, 2025 That, you Defendants, Mr. Matthew Kotio and Hon. Arthur S. Massaquoi, Controller and Director General of the BSE, issued numerous check payments in the name of Ms. Kathinal Mitchell, Filling Clerk of the between October 8, 2024 to January 21, 2025, as shown in the table above totaling USD$11,317.35 and LRD$195,000.00 under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff, and without any evidence of these activities been carried out.
That, the investigation established that payments were made to Mr. Isaac C. Kporkulah, Accountant assigned in the Finance office of the Bureau of State Enterprises (BSE), as listed in the table below.
That on February 6, 2025, Ms Jessephen Yah Dahn, Director of Administration, BSE requested for approval from Hon. Massaquoi, Director General, BSE for the supply of stationery for the amount of USD1,300.00 under the Contract agreement with Benefit Trading.
That, on April 28, 2025, the mariagement of the BSE made additional payment of US$105.00 to Benefit Trading for the printing and Binding of fourteen (14) booklets of Financial Statement Reports for BSE.
That said payment in the amount of USD 1,300.00 was made to Benefit Trading on May 30,2025 as referenced a receipt (3021) Issued to BSE by Benefit Trading International Inc.
That, you the Defendants, Me. Matthew Kotio and Hon. Arthur S. Massaquoi, Controller and Director General of the BSE, issued numerous check payments in the name of Mr. Isaac C. Kporkulah, Accountant of the BSE between period October 2, 2024 to December 5. 2024 as shown in the table above totaling USD8, 584.86 and LRDS747,750.00 under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff, and without any evidence of these activities been carried out.
That, payments were made in the name of Madam Jarso Duwor Jallah, Budget Officer/Petty Cash Custodian, assigned in the Finance office of the Bureau of State Enterprises (BSE),
That, you Defendants, Mr. Matthew Kotio and Hon. Arthur S. Massaquoi Controller and Director General of the BSE, issued numerous check payments in the name of Madam JARSO DUWOR JALLAH, Budget Officer/Petty Cash Custodian at the BSE, between the period October 7, 2024 to January 27, 2025, as shown in the table above, totaling USD$4,300.00 and LRDS517,800.00 for the purpose of petty cash replenishment and expenditure.
That, you Defendants, Hon. Arthur Massaquoi and Mr. Matthew F. Kotio in the discharge of your duties as Director General and Comptroller of the BSE, by knowingly conspiring to defraud the Government of Liberia by authorizing the total payments of US$19,902.21 and LS942,750.00 in the names of Ms. Kathinal Mitchell, Filling Clerk, and Mr. Isaac C. Kporkulah, Accountant, all of the BSE under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff; and without any evidence of these activities been carried out and the funds cannot be accounted for, are in violation of the following provisions of the Penal Law of Liberia:
EVEREST/BSE CONTRACT
That on February 26, 2025, a Certification of Business Registration was issued to Everest Investment Company, Inc as a Management Consultancy business with a business registration number as 053566804 located on Benson Street, Snow Building, Monrovia, Liberia.
on June 27, 2025, the Bureau of State Enterprises (BSE) sent out a Letter of Intent for Public Corporate Governance and Regulations Consultancy Services to Ms. Jandy Gray. the General Manager for Everest Investment Company Inc., to oversee and strengthen the Governance, Performance, and Regulatory oversight of State-Owned Enterprise (SOE).
That on June 30, 2025, Ms. Jandy Gray in response to the BSE letter of Intent acknowledged receipt and attached copies of her business registration, Company profile and summary of relevant experience in the SOEs sector.
That on June 30, 2025, Everest Company, Inc under the signature of Ms. Jandy Gray, General Manager, issued a quotation to the BSE to provide services in following categories, Advisory and technical assistance in public corporate governance, SOES sector policy management and reform support, capacity building and institutional strengthening and other associated consultancy services as agreed.
That on July 3, 2025, a Consultancy Agreement was entered into between the Everest Investment Company Inc hereinafter referred to as the Consultant, represented by Mrs. Jandy Gray, General Manager, and the Bureau of State Enterprises herein referred to as the Client, represented by Hon. Varice F. Sanor. As per the Agreement term, the Consultant is to provide professional consultancy services related to the assessment, reform, and strategic advisory to the BSE for the regulation and supervision of state-owned enterprises (SOEs) and other areas as may be agreed.
That the scope of work of the Agreement as agreed by the parties, the Consultant shall provide professional consultancy services which may include but not limited to;
Institutional assessment and diagnostic review of SOES,Policy advisory on governance, performance monitoring, and restructuring of SOES:
Capacity building and technical assistance to the Bureau Preparation of reports, reform proposals, and strategic frameworks,
Any other related task mutually agreed upon in writing by both parties.
That the duration of the Consultancy Agreement is for the period of three (3) months commencing on the 3rd of July 2025 and shall be extended by mutual written agreement and that the Consultant shall be compensated by a monthly retainer fee of USD1,500.00.
That, on July 3, 2025, the management of BSE made payment of US$500.00 to Everest Investment Company, Inc. immediately upon signing of the consultancy contract.
That on July 12, 2025, Everest Investment Company, Inc issued invoice to deliver printed copies of 1. Strategic Work-plan 90 days WP90 (5 pieces), and 2. Employees Resource assessment survey (5 pieces).
That on July 16, 2025, Ms Jessephen Yah Dahn, Director of Administration, BSE, requested Hon. Sarnor for approval to pay US$450.00 for the printing and binding of 30 booklet copies towards 90 days work plan document for official use through Everest Investment Company, Inc; which was duly approved and paid to the company for the printing and bidding of the 30 copies of booklets by the company.
That on July 16, 2025 the administration of BSE also made a payment of US$75.00 to Everest Investment Incorporated as payment representing technical consultancy fees.
That on July 23, 2025, Everest Investment Company, Inc, raised an invoice (#17114) requesting payment in the amount of US$1000.00 for technical consultancy fee for the month of July 2025 in line with the Consultancy Agreement between the Everest & the BSE. On the same day (July 23, 2025), Everest received the amount of US$1000.00 and issued receipt to BSE Management.
That on July 24, 2025, Co-Defendant. Ms Jessephen Yah Dahn, Director of Administration requested Co-Defendant, Hon. Sarnor for approval to pay to Everest Company the full amount of US$1,500.00 based on a Service Consultancy Agreement between the BSE and Everest.
That, you Co-Defendant, Hon. Varlee F. Sanor approved and authorized the payment of US$1,320.00 on the same day (July 24, 2025) through a CBL check numbered 00000691 against the expressed advice of the Director of Internal Audit, Madam Beauty P. Koffah on ground that the transaction did not meet the relevant requirement. for Technical Consultancy Work.
That with the exception of US$450.00 paid by the administration of BSE to Everest for the printing and bidding of 30 copies of booklets for Strategic 90 days Workplan, the management made a total payment of US$2,895.00 as consultancy fee for the month of July 2025 contrary to the monthly consultancy fee of US$1,500.00 as stipulated in the contract, thus leaving a variance of US$1,395.00 without any evidence of additional work or service provided.
That you CO- Defendant, Hon. Varlee F. Sanor in the discharge of his duties as Acting Director General of the BSE by knowingly and unilaterally selecting and hiring Everest Investment Company, Inc. without any evidence of a procurement process put in place Payment to Mr. Mohammed V. Fofana in the name of Everest Investment Company, Inc.
That on July 18, 2025, you Defendant, Mr. Mohammed V. Fofana, Technical Assistant to the Acting Director General of the BSE received the total amount of LD$30,000.00 from the Comptroller, Mr. Matthew F. Kotio under the pretext of receiving payment on behalf of Everest Investment Company, Inc. without any evidence of the payment being made to Everest and that same cannot be accounted for.
That on July 21, 2025, you Defendant, Mr. Mohammed V. Fofana, Technical Assistant to the Acting Director General of the BSE received the total amount of US$300.00 from the Comptroller, Mr. Matthew F. Kotio under the pretext of receiving payment on behalf of Everest Investment Company, Inc. without any evidence of the payment being made to Everest and that same can’t be accounted for.
That on August 5, 2025, the investigation also established that you Co-Defendant, Mr. Mohammed V. Fofana, Technical Assistant to the Acting Director General of the BSE received the total amount of US$500.00 from the Comptroller, Mr. Matthew F. Kotio under the pretext of receiving payment on behalf of Everest Investment Company, Inc. without any evidence of the payment being made to Everest and that same can’t he accounted for.
That you Defendants, Mr. Matthew F. Kotio and Mr. Mohammed V. Fofana in the discharge of their duties as Comptroller and Technical Assistant of the Acting Director General of the BSE, by knowingly conspiring to defraud the Government of Liberia by receiving the total of US$800.00 (300 & 500) and LD$30,000.00 as stipulated in counts 7.5 to 7.7 as mentioned above under the pretext of receiving payments on behalf of Everest Investment Company, Ine and that same can’t be accounted for in violation of the following provisions of the Penal Law of the Republic of Liberia:
PAYMENTS TOWARD ACTIVITIES IN GANTA, NIMBA COUNTY
That on January 16, 2024 a voucher (#0184) in the amount of US$2,832.35 was raised as Daily Sustenance Allowance (DSA) for paytments to Hon. Arthur Massaquoi, Director General, Hon. Roosevelt Forh, Deputy Director General for Operation (DDGO) and Mr. Mathew Kotio, Comptroller, all of the BSE, along with their drivers to attend the funeral services of the late Senator, Prince Y. Johnson.
That on January 21, 2025 the Controller of the BSE, Mr. Mathew Kotio approved and instructed the payment of US$350.00 to facilitate his travel to Ganta, Nimba County
under the pretext of going to pay bills incurred by BSE Officials while attending the funeral service of the late Senator, Hon. Prince Y, Johnson in Nimba County, when in fact all officials (including himself) of the BSE who atternded the same funeral service were issued DSA far above the Government approved Domestic Travel Ordinance Rate at the time.
That, you defendant Mr. Mathew Kotio, in the discharge of his duties as Controller of the BSE, knowingly received the amount of US$350.00 with the approval of Hon. Arthur Massaquoi, Director General of the BSE, from the financial system of the BSE under the pretext of traveling back to Nimba County to settle arrears incurred by BSE officials without any evidence of proof of travel or debt incurred by the BSE Management, and that same cannot be accounted for.
That on January 25, 2025 Mr. Mathew F. Kotio, Comptroller, requested approval and payment of US$350.00 or its equivalent in Liberian Dollars to cover arrears and hotel bills owed by officials of the BSE while attending the funeral services of the late Senator, Prince Y. Johnson; after he had already authorized the withdrawal and taken receipt of the amount on January 21, 2025
That you Defendants, Hon. Arthur Massaquoi and Mr. Matthew F. Kotio in the discharge of their duties as Director General and Comptroller of the BSE, by knowingly conspiring to defraud the Government of Liberia by authorizing the payment of US$350.00 in favor of the Controller under the pretext of facilitating travel back to Nimba County to settle arrears incurred by BSE officials; and without any evidence of travel being made or arrears incurred by BSE officials.
That you the Defendants with criminal minds and intentions did do and committed the crime of Economic Sabotage: Fraud on the internal revenue of Liberia.
ECONOMIC SABOTAGE: FRAUD ON THE INTERNAL REVENUE OF LIBERIA: A person is guilty of a first-degree felony, if he:
Knowingly conspires or colludes to defraud the Government of Liberia; Knowing makes an opportunity for any person to defraud the Government of Liberia or another;
- c) Does or omits to do any act with intent to enable another to defraud the Government of Liberia;Makes or signs any fraudulent entry in any book or record of any Ministry or Agency of Government or signs any fraudulent certificate, return or statement;
That you are within the name Defendants, have no affirmative defense for your acts or conducts contrary to laws of the Republic of Liberia.
That, you Defendants, acts are contrary to the ECONOMIC SABOTAGE: FRAUD ON THE INTERNAL REVENUE OF LIBERIA LAW; SECTION 15.80 of the Penal Law, against the peace and dignity of the Republic of Liberia.
THEFT AND/OR ILLEGAL DISBURSEMENT AND EXPENDITURE OF PUBLIC MONEY
That you Defendants, of Hon. Arthur Massaquoi and Mr. Matthew F. Kotio in the discharge of their duties as Director General and Comptroller of the BSE, by knowingly conspiring to defraud the Government of Liberia by authorizing the payment of US$350.00 in favor of the Controller under the pretext of facilitating travel back to Nimba County to settle arrears incurred by BSE officials; and without any evidence of travel being made or arrears incurred by BSE officials, are in violation of the following provisions of the Penal Law of Liberia.
That, you Defendants, Hon. Arthur Massaqooi and Mr. Matthew F. Kotio in the discharge of their duties as Director General and Comptroller of the BSE, by knowingly conspiring to defraud the Government of Liberia by authorizing the total payments of US$19,902.21 and L.5942,750.00 in the names of Ms. Kathinal Mitchell, Filling Clerk, and Mr. Isauc C. Kporkulah, Accountant, all of the BSE under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff, and without any evidence of these activities being carried out and the funds cannot be accounted for.
That you Defendants, Hon. Varlee F. Sanor and Mr. Matthew F. Kotio in the discharge of their duties as Acting Director General and Comptroller of the BSE by knowingly making payment of US$2,895.00 us consultancy fee for the month of July 2025 contrary to the monthly consultancy fee of US$1,500.00 as stipulated in the contract, thus leaving a variance of US$1,395.00 without any evidence of additional work or service provided.
That the actions of Mr. Matthew F. Kotio and Mr. Mohammed V. Fofana in the discharge of their duties as Comptroller and Technical Assistant of the Acting Director General of the BSE, by knowingly conspiring to defraud the Government of Liberia by receiving the total of US$800.00 (300 & 500) and LD$30,000.00 as stipulated in counts 5.0, to 5.2 as mentioned above under the pretext of receiving payments on behalf of Everest Investment Company, Inc and that same can’t be accounted for
That on July 23, 2024 in a bid evaluation panel report, Ms Jessephen Yah Dahn, Director of Administration, and Chairperson of the Bid Evaluation Panel along with two other members selected Benefit Trading International Inc as the most responsive bidder to be awarded the contracts for the supply of Stationery materials and cleaning materials respectively for FY2024.
That you the Defendants with criminal minds and intentions did do and committed the crime of Economic Sabotage: THEFT AND/OR ILLEGAL DISBURSEMENT AND EXPENDITURE OF PUBLIC MONEY.
THEFT AND/OR ILLEGAL DISBURSEMENT AND EXPENDITURE OF PUBLIC MONEY: A person is guilty of a first-degree felony, if he:
Knowingly fails to render his account or accounts for public money or property as provided by law, said person being an officer, employee or agent of the Government of Liberia or of any Ministry or Agency thereof or public corporation, having received public money which he is not authorized to retain as salary, pay or emolument;
Knowing takes, misappropriates, converts, or exercises unauthorized control over, or makes unauthorized transfer of an interest in the property of another or the Government of Liberia, with the purpose of depriving the owner thereof or purposely deprives another of his property by deception, or by threat; or
Knowingly receives, retains or disposes of property of another or the Government of Liberia which has been stolen, with the purpose of depriving the owner thereof or the Government of Liberia [of such property).
That on July 23, 2024 in a bid evaluation panel report, Ms Jessephen Yah Dahn, Director of Administration, and Chairperson of the Bid Evaluation Panel along with two other members selected Benefit Trading International Inc as the most responsive bidder to be awarded the contracts for the supply of Stationery materials and cleaning materials respectively for FY2024.
That you the within name Defendants, have no affirmative defense for your acts or conducts contrary to laws of the Republic of Liberia
That, you Defendants, Hon. Arthur Massaquoi and Matthew F. Kotio in the discharge of their duties as Director General and Comptroller of the BSE by knowingly conspiring to defraud the Government of Liberia by authorizing the total payments of US$19,902.21 and L5942,750.00 in the names of Ms. Kathinal Mitchell, Filling Clerk, and Mr. Isaac C Kporkulah, Accountant, all of the BSE under the pretext of facilitating out-station activities of the BSE through the payments of DSA to staff, and without any evidence of these activities been carried out and the funds cannot be accounted for.