Youth and Gender Principal Secretary Lillian Omollo is to be charged with abuse of office for receiving and forwarding fake LPOs for the National Youth Service.
Sources have told the Star that the LPOs were later used for payment in the saga that has seen investigators arrest 47 people on Monday.
NYS Director General Richard Ndubai is accused of preparing and forwarding fake LPOs that were later used to pay fictitious suppliers.
Also read: How NYS suspects tried to block arrest
Businessman James Thuita and his wife Wanjiku Ngugi are being accused of backdating and faking LPOs.
Last week, Thuita lost a bid to block his arrest after the court rejected his application for anticipatory bail.
He and his wife are said to have received Sh115 million through their company – Firstling Supplies Limited.
Read: Court rejects bid by NYS suspects to block arrest
Others on the list are Sam Michuki who was acting Director-General at the time the fraudulent vouchers were transacted.
Police say in his file that efforts to trace him had failed before his arrest yesterday.
Senior NYS Deputy Director Nicholas Ochieng was the convenor of the second verification committee that approved the payment of the fraudulent vouchers.
Wellington Lubira is accused that, as the Incur Expenditure Holder (AIE), approved the payment to the fraudulent vouchers.
Clement Murage is accused of okaying the payment as the accounting officer.
Peter Muchuhi is said to have signed a number of suspect vouchers in the alleged scam.
Two internal auditors Stephen Ruringi and a Muguongo are also among of those arrests.
Also in custody is George Ouma who worked at Huduma Centre in the operations department.
More on this: List of suspects arrested over Sh9bn NYS scandal
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