But Mr. Mubarak’s conviction could create problems for other high-ranking Egyptians. Under the embezzlement scheme, prosecutors said, public funds were diverted with the complicity of the state-run construction company the Arab Contractors. Its chairman at the time was Ibrahim Mehlib, who is now prime minister of the government Mr. Sisi installed. And a corruption investigator who built the case has filed a lawsuit that contends his former boss — Gen. Mohamed Farid el-Tohamy, once a high-ranking corruption watchdog — suppressed the inquiry and covered up the evidence. General Tohamy, a mentor to Mr. Sisi during his army career, is now the new government’s chief of general intelligence.

The court on Wednesday found Mr. Mubarak and his sons guilty of embezzling more than $17 million over an eight-year period that ended in 2011. In court filings, the prosecutors accused the Mubaraks of fraudulently billing the government for personal expenses — including utility bills, interior design, landscaping, home furnishings, refrigerators, other electrical appliances and even kitchen supplies — for a variety of private homes as well as a public palace that was fraudulently transferred to their ownership.

Many expenses related to five vacation homes that the family owned near the seaside resort city of Sharm el-Sheikh as well as a farm east of Cairo. The family also billed the state to design and furnish a private office in a luxury hotel complex for Mr. Mubarak’s wife and an office that the sons used to run an investment business. Other expenses included the renovation of a villa and the installation of an elevator to the roof of one home and a Jacuzzi for another. The government paid for a new palace wing to accommodate the birth of a Mubarak granddaughter and for a mausoleum for a grandson who had died.

All the expenses were fraudulently recorded as the costs of work on a special presidential telecommunications system that is maintained by the Arab Contractors. The prosecutors named two low-level Arab Contractors employees as collaborators; the court declined to rule on their guilt or innocence on Wednesday for technical reasons.

But the initial investigation into the case also found that Mr. Mehlib, a close ally of the Mubaraks, knowingly approved of the diversion, according to court papers reviewed by The New York Times and described in the online publication Mada Masr. In depositions, witnesses said Mr. Mehlib had supervised work on some of the personal projects, although there is no documentation showing that he knew how the work was paid.