Based on the evidence, Loan Officer Rohit Vishwakarma was found involved in the collection amount misappropriation of Rs. 19,300/-. He has collected the amounts from the 3 affected borrowers but the same was not posted in the FIMO. Total Fraud Amount = Rs. 19,300/- Amount Recovered and Accounted in Fimo = Rs. 0/- Net Fraud Amount (To be recovered) = Rs. 19,300/-