The conclusion of the investigation is that LO Prashant Kumar/SF0091130 has collected amount of pre closure and EIW and dposited it partally in compayny account but misappropriated the same.
Fraud details are as below - 
Total fraud amount - ₹ 23120.00
Recovered amount - ₹ 3350.00
Net Fraud amount - ₹ 19770.00