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EACC investigations revealed that the two received the funds but did not provide any services. The funds were meant for the construction of Homa Bay MCA offices.
The project which started on August 12, 2019, was expected to take 78 weeks.
EACC established that the Homa Bay County Assembly Service Board paid the company over Sh66 million. However, the work which has been done by the contractors was worth around Sh30 million.
The EACC said failure to freeze the accounts would make the defendants dispose of or transfer all or part of the money.
The case will be mentioned on September 27.