, Based on the information provided by the CSS team, the internal audit conducted in April 2025 identified a case of collection fraud involving Rs. 2,400/-, which needs to be recovered. According to the records from Borrower and Digital Payment: Borrower: Rup Kanwar LAN: 349986385 Instalment Amount: Rs. 2,400/- Paid To: BM Malkhan Singh Saini (SF0082487) Payment Date: 5th November 2024 However, it has been observed that the Branch Manager (BM) did not post the collected EMI amount of Rs. 2,400/- into FIMO under the borrower's respective Loan ID.