Former Youth Affairs principal secretary Lillian Mbogo Omollo on Monday pleaded with the High Court to change the orders freezing her accounts.
Through her lawyer Stephen Ligunya, Ms Omollo said she has not been convicted and that the directives obtained by the Assets Recovery Agency were punitive.
Mr Ligunya said Ms Omollo took out a mortgage that requires servicing, and needs cash for utility bills.
The bills, according to the papers filed in court, include Sh150,000 for a loan, school fees totalling Sh5.2 million, additional school fees for three dependants totalling Sh139,800 and domestic workers' salaries amounting to Sh219,000.
Other payments include Sh150,000 for Ms Omollo’s elderly parents, Sh102,079 in utility bills, Sh449,000 for servicing and maintaining vehicles, Sh150,000 for food and Sh210,000 for other bills.
Ms Omollo's accounts at Equity and Diamond Trust banks were frozen on October 29, 2018 when the agency filed an urgent application.
The Assets Recovery Agency then said it had reasonable grounds to believe that the Sh33 million in question was stolen from the National Youth Service.
The authority, through its lawyer Mohammed Adow, said Ms Omollo can service her loans and pay her bills because "as far as we are concerned, she is a farmer in Siaya County".
“Ms Omollo is still earning half her principal secretary salary, which is about Sh340,000 a month,” Mr Adow said.
The court will rule on the matter on February 14.