, it was observed that fraud amounting to Rs. 4,480/- has taken place. Specifically, the Loan Officer, Bhura lal Maida (SF0093393), collected amounts from borrowers but failed to perform the following actions: The collected amount was not posted in FIMO. The collected amount was not deposited in the branch. Additionally, it was observed that the Loan Officer collected EMI payments from two borrowers, amounting to Rs. 4,480/- and again failed to record these transactions in FIMO.