The Dakar Criminal Court held a special hearing on April 30th in the case between former Energy Minister Samuel Sarr and businessman Cheikh Amadou Amar. In this dispute, Samuel Sarr accuses Cheikh Amar of forgery and use of forged documents related to commerce and banking, while Amar has filed a complaint against him for breach of trust involving 2 billion CFA francs. Only Samuel Sarr appeared in court. Cheikh Amar's lawyers submitted a medical certificate, indicating four days of sick leave (from April 27th to 30th), to justify his absence. Cheikh Amar was tried in absentia, with the proceedings deemed to be adversarial.

The Facts – According to the committal order issued by the investigating judge of the 2nd chamber on October 15, 2021, Cheikh Amar filed a complaint with the Dakar prosecutor's office against Samuel Sarr for breach of trust. He stated that Sarr had received 2,000,000,000 CFA francs from him to deliver to former President Abdoulaye Wade, in his name and on his behalf. However, Samuel Sarr failed to provide the receipts concerning Mr. Wade. According to Cheikh Amar, after several interrogations, Samuel Sarr eventually claimed that the sum had been distributed among various religious, political, judicial, and other authorities, without producing any supporting documents to substantiate his allegations.

When questioned by investigators from the Dakar Research Brigade, Cheikh Amar explained that, sometime in 2013-2014, he had been approached by Samuel Sarr, who told him about President Abdoulaye Wade's financial difficulties before offering to assist him due to their prior relationship. Believing him, Amar gave him two billion CFA francs, which Samuel Sarr claimed to have delivered to President Wade. According to Amar, when he confronted President Wade, the latter maintained that he had received nothing from Samuel Sarr.

When questioned, Samuel Sarr stated that he had not given the money directly to President Wade, but had redistributed it according to his instructions. He even produced a list of beneficiaries, validated by his two witnesses and lawyer Seydou Diagne. Samuel Sarr specified that Cheikh Amar owed President Wade 7,935,000,000 CFA francs and that in 2013, the latter had given him a mandate to recover this sum. However, Cheikh Amar then cited financial difficulties and requested a payment plan. An agreement was thus reached for an initial repayment of two billion CFA francs. Amar was to provide four bank drafts as guarantees: three for five hundred million (500,000,000) CFA francs each, one for four hundred million (400,000,000) CFA francs, and one hundred million CFA francs in cash.

According to Samuel Sarr, the 100 million CFA francs had been handed over to President Wade against a receipt. The drafts, however, had never been deposited, as Amar always gave him the money in cash, and as soon as the amount of a draft was reached, it was crossed out. According to Samuel, he then transferred the funds to President Wade or spent them according to his instructions. In 2018, the latter returned to Senegal to claim his remaining 5,935,000,000 CFA francs and filed a lawsuit against Amar, seizing, by forced mortgage, his 127,807 m² plot of land located in Dakar Ouakam, registered under land title number 1447/NGA of Ngor Almadies.

In court – Charged with breach of trust, Samuel Sarr contested the charges. Calm and collected in court, he proclaimed his innocence, producing documents and email exchanges between himself and Karim Wade, son of former President Wade. “I have worked with Mr. Abdoulaye Wade since 1989. And I have spent several billion CFA francs on him. I am surprised and regrettable that this case is being discussed during Abdoulaye Wade’s centenary,” stated Samuel Sarr. He continued: “What happened is that Cheikh Amar owed Mr. Abdoulaye Wade 7.9 billion CFA francs. President Wade wanted to recover the sum. In fact, Cheikh acknowledged the debt. He gave us four drafts. After that, he gave me sums of money, and the total amounted to 2 billion CFA francs,” he explained.

“You received the money, but you didn’t hand it over to Abdoulaye Wade,” the judge charged. Samuel Sarr brandished a document showing a table of expenses. “I received a total of 2 billion and, on the instructions of Mr. Abdoulaye Wade, I used the money wisely. I carried out his instructions by email. I have witnesses like Mr. Madické Niang and Mr. Omar Sarr. And the exercise was carried out by Mr. Seydou Diagne to send it to Karim Wade at the time. I have all the receipts,” Samuel Sarr asserted.

The prosecutor asked him if he had received a mandate from Abdoulaye Wade to act. "Yes, the document was given to the Gendarmerie. It's exhibit 3 in the file," replied Samuel Sarr. The prosecution pressed him further: "Cheikh Amar said that you informed him of the financial difficulties Abdoulaye Wade was facing. That's how he gave you 2 billion." Samuel Sarr raised his voice: "With all due respect to Mr. Cheikh Amar, history shouldn't be falsified. If Cheikh Amar became Cheikh Amar, it's thanks to Abdoulaye Wade. It was Serigne Saliou who recommended him to Abdoulaye Wade," declared Samuel Sarr.

The prosecutor: “Do the 7 billion that Abdoulaye Wade loaned to Cheikh Amar belong to the State of Senegal or to Mr. Wade?” the public prosecutor asked. “I am a statesman; I cannot go into details. What I can tell you is that the money belongs to Abdoulaye Wade,” said S. Sarr. When questioned by Mr. Bachir Lo, Cheikh Amar’s lawyer, Samuel confirmed that he had been mandated by Mr. Abdoulaye Wade to recover the debt owed by Cheikh Amar.

Then, when questioned by his lawyer, Baboucar Cissé, Samuel Sarr asserted that Abdoulaye Wade had never complained about the embezzlement of 2 billion CFA francs. He specified that when Cheikh Amar made the first payment of 100 million CFA francs, Wade was in Abidjan. "He had taken all the necessary steps to bring him to justice. That's why he gave me 100 million to calm him down," the defendant revealed, before showing the receipt for the first 100 million, which he said he had scanned and sent to Wade. "I gave this sum in Paris to his bodyguard, Diène, who gave me a receipt," he said.

A question from the prosecutor irritates the defense

Taking the floor again, the public prosecutor asked Samuel Sarr a question. Mr. Baboucar Cissé, the lawyer, insisted, "You need to read your file before the hearing." Mr. Bachir Lo, counsel for Cheikh Amar, spoke of missing documents. "I reviewed the file, but I didn't see the document. Why are you getting so worked up, Mr. Cissé?" the public prosecutor asked. "There's a slip attached," Mr. Cissé replied. Samuel Sarr added, "It's been in the file from the beginning," the defendant argued. The defense finally showed the prosecutor a copy of the warrant.

Sheikh Amar demands 3 billion from Samuel Sarr

In his civil suit for breach of trust, Mr. Khadim Kébé, representing Cheikh Amar, maintains that the facts are undisputed. According to Mr. Kébé, the money was never given to Abdoulaye Wade. Samuel Sarr abused his position as agent to embezzle the funds and is unable to justify his expenditures. The lawyer argues that the table he presented cannot serve as evidence. Mr. Kébé is claiming 3 billion CFA francs in damages for all causes and losses combined.

In his closing argument, Mr. Bachir Lo revealed that Cheikh Amar met with Abdoulaye Wade, who stated that he never authorized Samuel Sarr. "If he took your 2 billion, you must file a complaint. This is why Cheikh Amar filed a complaint against Samuel. Regarding the mortgage seizure, which he claims was to recover a debt, he doesn't know that Mr. Wade's lawyers had filed a counterclaim demanding 10 billion. Ultimately, Mr. Wade withdrew his claim because he had neither a check nor a wire transfer," explained Mr. Lo.

Samuel Sarr is demanding 2 billion FCFA

Regarding the civil action for the false discharge produced by Cheikh Amar, Me Cheikh Amadou Ndiaye declares: "The document is false with gross errors. Samuel Sarr cannot make a mistake by writing his name. The most serious thing is the intellectual forgery," says the lawyer, before demanding 2 billion FCFA in damages.

The prosecutor is requesting a six-month prison sentence for Samuel and a suspended sentence for Cheikh Amar.

In his closing argument, the public prosecutor cited the provisions of Article 445 of the Code of Criminal Procedure. According to the prosecutor, Samuel Sarr is unable to justify the expenses, and no supporting documents have been submitted to the case file, especially since he has not produced a warrant. "No document proves that Cheikh Amar owes nearly 8 billion CFA francs to Abdoulaye Wade. He used a false identity. He was never authorized by Mr. Wade. The payments are ongoing," stated the prosecution, which is requesting that the charge of breach of trust be changed to fraud. "You need to know Samuel Sarr. Several proceedings concerning him are pending. He has a love of money," the prosecutor emphasized. The prosecution requested a six-month prison sentence and an immediate arrest warrant, as well as a fine of one million CFA francs against Samuel Sarr.

Regarding Cheikh Amar, the public prosecutor emphasized that, knowing Samuel Sarr's character, Cheikh Amar falsified a document with a forged signature to produce evidence. He asked the court to find him guilty of the charges. He requested a two-year suspended sentence and a fine of 500,000 FCFA.

Defense attorney Dionewar Soumaré argued that the offense of breach of trust had not been committed. Worse still, he contended that even the elements constituting the offense were not present. He pleaded for the dismissal of the case, or failing that, the application of the provisions of Article 383, paragraph 2. Mr. Soumaré raised an objection regarding the statute of limitations and the inadmissibility of the civil action.

Attorney Cheikh Amadou Ndiaye stated, “This debt exists between Cheikh Amar and Abdoulaye Wade. You don't give someone money on credit,” the defense explained. He continued, “In 2013, Wade contacted the Ivorian Bar Association, Mamadou Koné, to say, ‘I am forwarding you Cheikh Amar's file; he owes me more than 7 billion CFA francs.’ Cheikh Amar cannot be Samuel's principal,” declared Ndiaye, who requested the dismissal of the case. Following him, Attorney Abou Dialy Kane argued, “It is illusory to speak of breach of trust, and the offense of fraud has not been committed.”

Attorney Boubacar Cissé, who concluded the case, delivered a masterful plea. His lawyer demonstrated his client's innocence. According to Cissé, Samuel Sarr acted on behalf of Wade, who had provided significant assistance to Cheikh Amar. Amar, he argued, owed the former president 7.9 billion CFA francs, and presented supporting documentation.

On the exceptions

Speaking on the objection concerning the statute of limitations, Mr. Bachir Lo, representing the civil party, argued that there was confusion regarding the statute of limitations. "Theft is an instantaneous offense, while breach of trust is a matter of discovery," he stated. Making his observations, the prosecutor declared: "The defense counsel cannot demonstrate that Cheikh Amar was unaware of the commission of the offense. Nothing in the file attests that the civil party was aware of the commission. The three-year statute of limitations has not yet expired." The defense countered this argument. Regarding the admissibility of the civil party's claim, Mr. Khadim Kébé maintained that their claim was indeed admissible.

The case is adjourned for deliberation until July 9, 2026.