Kirinyaga Governor Ann Waiguru is in custody after detectives arrested her.
They accused Waiguru of misappropriating funds intended for the Kirinyaga people.
They also charged some of her county officials and members of the county assembly alongside her.
This after the anti-corruption commission announced last week that their investigation into her case was complete.
They handed the case over to the director of public prosecutions for review.
The DPP will prosecute her before the anti-corruption court.
According to EACC, former Kirinyaga Central MP Joseph Gachoki Gitari run GeoAcres Survey Limited.
This is the company which was to receive the millions.
Neither the Kirinyaga County government nor the defunct Kirinyaga Municipal Council had a contract with the company.
The company did not qualify at the time it won the bidding.
The bidding was to be at a cost of ksh4,500 per acre, but the Land Survey Board had not yet registered it.
EACC also claims the payout of ksh52.8 million is exaggerated and that the tender was only worth ksh20.4 million.
According to the anti-graft bureau, Waiguru received ksh10 million in travel expenses for visits that never happened.
She is said to have traveled to the United States, the United Kingdom, France, Morocco, India, Germany, and Abu Dhabi during this time.
According to the EACC, the governor and county officials did not take the trips despite receiving around ksh20.9 million in allowances.
Waiguru and the co-accused can only account for about just roughly ksh12 million of the total.
According to EACC, there were no letters of invitation, the purpose of the travels was unknown, no approved work plans were available.
There was also no itinerary of the governor that was available for the alleged trips.
The trips were the charge levied against the governor by MCAs during the impeachment motion that was successful.
Governor Waiguru made a seismic political move last week that could mark the end of her political career.
She switched to UDA after ditching the handshake team that had helped her survive the impeachment motion.
The United Democratic Alliance (UDA) is the political party of Deputy President William Ruto, who is at odds with his employer, President Uhuru Kenyatta.
Waiguru believes her tribulations stems from replacing President Uhuru with William Ruto.