The accused were identified as M Siva Kalaiselvan, E Varadharajan, S Prakash Babu, V Sundar and T Natarajan (all former BDOs of Lathur Panchayat Union, Kancheepuram), S Shamimunisa, Dy BDO (MGNREGS), Lathur Panchayat Union, P Arivazhagan, Formerly Block Engineer, Lathur Panchayat Union, Mugaiyur Panchayat, RGThirulogachandar, Formerly Block Overseer, Lathur Panchayat Union, Mugaiyur Panchayat, and T Venugopal, formerly Panchayat Secretary, Mugaiyur Panchayat. 

During the tenure of the accused officers, works were not implemented properly but records showed that they were completed. It was also found that many of the records were missing, which leads to the suspicion of whether they were maintained. 

The FIR stated that payments have been credited wantonly into the bank accounts of the workers who have not done the said work. Later the former Panchayat secretary had pressurised them to return the amount under the pretext that the amount has been wrongly credited. While some of the workers returned the amount, others refused to pay. Thus, the accused officers misappropriated government funds to the tune of Rs 60.84 lakh without any social responsibility and welfare to Panchayat under their control, FIR said.