Luy claims the money siphoned by the Napoleses from public funds went to buy expensive cars, real properties here and in the US, and to support a lavish lifestyle.
Napoles has denied involvement in the scam and has claimed that their money came from legitimate business ventures and inheritance.
Have you seen any of these vehicles possibly being used by fugitives Janet Lim Napoles and Reynald Lim?
For those who might spot these cars, call the National Bureau of Investigation (NBI) Hotline 524-1141 or text 0917-583-8612.
Infographic by Diana Marie Madelo, ABS-CBN News
As the search for fugitives Napoles and Lim continues, ABS-CBN took outside shots of the houses they own and the condominiums where they are believed to own units.
|Eton Residences, Greenbelt|
The Court of Appeals on Friday, August 16, ordered all bank accounts of Napoles, family members, relatives, and staff to be frozen.
Napoles has 107 bank accounts covered by a court freeze order, Justice Secretary Leila de Lima said.
Asked to provide details of the report that the Anti-Money Laundering Council (AMLC) submitted to the Court of Appeals (CA), De Lima said a total of "more than 400 accounts" were covered by the freeze order, 107 of which belonged to "Mrs Napoles alone."
Less than a mile away from Disneyland is the Anaheim Express Inn. Valued at about $7 million, the listed owner is Western Investment Corporation which according to Anaheim Public Records lists Reynald Lim, and James and Jo Christine Napoles as owners.
The hotel's general manager refused to reveal who the owners were and said she worked at the hotel through a management company.
The company purchased the hotel for $7 million in 2006, and is currently valued at $7.4 million.
Napoles is believed to own at least 20 more properties and condominiums throughout the Philippines.