Former president late Bingu wa Mutharika has been named has having taken a US$124,000 loan in Zimbabwe for the purchase of tractors which he did not repay.
According to documents, Mutharika was the beneficiary of the Zimbabwe government funded Farm Mechanisation Scheme.
The documents showed that he took US$124,111 for his farm in Zimbabwe.
Mutharika was married to a Zimbabwean and had a farm in the once basket of Africa land.
There was no immediate comment from the family of the deceased president.
Gerald Mlotshwa, a lawyer and son in law of president Emmerson Mnangagwa owes the scheme US$59,605