OK, then why are you asking. The concept came from Walt Disney the drawing could have been anybody that was following the direction of Walt Disney. If you are going to get all boggled down in who physically drew the character on paper and make that be when it was created fine. It's incorrect, but, physically if you stretch definitions that is when it was created and cleaned up for publication. However, in the absolute sense of the word "Created", the idea came well before the drawing. Ub did not pull the concept out of thin air.
I'm out of this discussion because I get the feeling I am talking to someone that is trying to prove a point that no one can even find a reason to care about. Move on please. Do you get a prize of some sort if you can prove that Walt had nothing to do with it? Won't happen by the way!
Remember in the early years, Walt took credit for everything that came out of his studio. Many believed that he did it all himself. He never gave credit, he took credit for it all. That changed later on, but, this particular topic is just plain foolishness. It has been documented and confirmed by Walt's wife how and when this all happened and truthfully it doesn't matter. Ub was on Walt's payroll. He was not bankrolling the ideas, Walt was. Without Walt's pushing for better and better, Ub would be the sound you make when you burp, not the name that we all recognize that follow the Disney legion.