CCTV footage from the Westgate Mall attack confirms that some soldiers took part in looting.
Virtually all the shops in the mall were looted except the Bata shoe shop. Jewellery, watch and mobile shops were emptied. ATMs, banks and a casino also lost funds.
Amateur video shows bottles of alcohol all over Artcaffe after a drinking spree.
Now the CCTV footage indicates that some soldiers looting started after the army took over the Westgate operation from the police on Saturday night.
Three soldiers are seen walking out of the Nakumatt supermarket with plastic shopping bags filled with cash.
With his back to the camera, one is seen at 9.12 pm on Saturday, September 21 emptying a cash register into a plastic Nakumatt bag while another soldier holds the bag open. The soldier then collects another cash register which he empties into the bag.
The faces of the two soldiers, bareheaded and not wearing their berets, are clearly visible in the CCTV footage.
The footage is currently being reviewed by the police shows the first soldier walking into the mall starting at 7.08 pm on Saturday as the GSU Recce squad officers left the building and KDF took over the rescue operations.
Another KDF officer is seen walking out of the Nakumatt supermarket with two big plastic shopping bags in the direction of the basement parking. He returns after about ten minutes and is seen walking around the supermarket looking at the shelves.
From 7.08 pm until 10.30 pm, there are no gunshots coming from the mall. The footage shows different soldiers walking in and out with some stopping to chat. They did not appear to be taking cover from any danger and seemed unaware of the CCTV cameras.
Three other soldiers can be seen picking items from the shelves of the supermarket.
At 10.30pm, more CCTV footage shows four attackers in a corner office on the second floor. They were sweating and seem to have panicked. One had an injury on his right foot and was limping.
At 10.36, one attackers dropped his gun to attend to his injured colleague and wipe his injured leg with a handkerchief. Another attacker is seen holding his weapon facing the door while the fourth attacker is seeking peering out of the window.
After this, the three men pray as the fourth man keeps watch. Occasionally, the lookout man is heard firing shots in the direction of the staircase.
After their prayers, the other attackers join in the shooting before one looks ups, sees the CCTV camera, and reaches up to flip the camera towards the wall.
The footage shows four attackers walking into the mall at 1.03 pm.
Two attackers armed with AK47 rifles start climbing the stairs to the main door and open fire killing and injuring security personnel and shoppers. Two others are seen entering the mall from the parking area also shooting.
Police sources said they are splicing together all the footage from the different cameras in the mall to help them reconstruct what happened.
It is not clear how the roof of Westgate collapsed as KDF switched off all power to the building and the lights and CCTV stopped working.