Two children of a Philippine businesswoman charged with stealing nearly $21 million from an emergency fund participated in the scheme, whistle-blowers say. The son and daughter were among a group of people, including family servants, who allegedly forged signatures on checks intended to aid formers flooded out by two tropical storms, the Philippine Daily Inquirer reported Monday. Jo Christine Napoles and James Christopher Napoles were named as accomplices in the thefts, said Levito Baligod, a lawyer for witnesses in the case. Baligod said he would an amendment to charges already filed by the National Bureau of Investigations against the children\'s mother, Janet Lim-Napoles. Some 24 people have been charged in the case, including former president Gloria Macapagal-Arroyo and three members of her cabinet. Baligod said the Napoles children would be charged with \"direct involvement in the falsification and liquidation of documents\" involving the fraudulent acquisition of funds from the Malampaya Fund. Intended for farmers impacted by back-to-back tropical storms, money from the fund is alleged to have ended up in non-government organizations set up by Janet Napoles. Baligod described a mass forging of checks by the siblings, their mother and others at Lim-Napoles\' office. The forging allegedly continued at the mother\'s home, where \"house help, drivers and security [guards]\" became involved.