Chandigarh, Feb. 25 -- The Haryana Anti-Corruption Bureau (ACB) has booked employees of IDFC First Bank and AU Small Finance Bank, alongside unidentified public servants and private persons, primarily in connection with alleged unauthorised financial transactions and suspected forgery involving government accounts maintained by the two banks under the Mukhya Mantri Gramin Awas Yojana 2.0. The agency's probe will though expand to suspected fraudulent transactions worth Rs.590 crore involving certain other government department accounts also. ACB director general AS Chawla said FIR, registered at bureau's Panchkula police station on the basis of a report of an in-house inquiry committee set up by director, development panchayats department, invoked Section 13(2) of the Prevention of Corruption Act which provided for punishment in cases of criminal misconduct by a public servant. The ACB has also applied several provisions of the Bharatiya Nyaya Sanhita (BNS), including Section 316(5) (criminal breach of trust by a banker or agent), Section 318(4) (cheating), Sections 336(3), 338, and 340(2) (forgery and using forged documents) and Section 61(2) (criminal conspiracy). The in-house inquiry committee set up on February 11 had inquired into IDFC First Bank accounts related mismatch. The probe revealed a tale of alleged forged signatures, unexplained money transfers and procedural lapses by the two private banks, officials said. According to the inquiry report, two bank accounts were opened on September 26, 2025 in IDFC First Bank and AU Small Finance Bank. An initial sum of Rs 50 crore was transferred to IDFC First Bank and Rs 25 crore to AU Small Finance Bank in accordance with Finance department instructions of July 12, 2024. The office record presented before the committee showed that no approvals was ever taken for the utilisation of funds in these accounts from the competent authority and the entire amount of Rs 50 crore and Rs 25 crore remained parked in the accounts for the entire duration. Office record showed that a request was made to update the signature of the incumbent director for operation of these accounts on December 10, 2025 to the two banks. "However, when on January 13, 2026 the development and panchayat department directed the two banks to close the accounts and transfer the full amounts along with accrued interest to Axis Bank, discrepancies surfaced. While AU Small Finance Bank transferred Rs 25.45 crore and closed the account, IDFC First Bank reportedly transferred only Rs 1.27 crore before closing the account, despite instructions to transfer Rs 50 crore plus interest. Upon receiving this information, the department registered its disagreement with the status of the account and the statement provided by IDFC First Bank,'' the FIR registered by the ACB said. The committee found that multiple cheques and debit notes had been processed by IDFC First Bank. Prima facie, many of these cheques bore forged signatures of the then DG DK Behera who had relinquished charge on October 28, 2025. Debit notes attached to the cheques allegedly lacked memo numbers and appeared to carry forged signatures. Bank records also revealed that transaction alerts were sent to a mobile number registered in the name of a superintendent in the office of the director, panchayats. The committee has placed his statement on record. The inquiry also noted that the department exclusively uses debit notes for fund transfers under the scheme and does not operate through cheques. Yet, transfers amounting to Rs 46.56 crore were allegedly made from IDFC First Bank to AU Small Finance Bank based on cheques and debit notes. The committee observed that AU Small Finance Bank had not fully cooperated with the inquiry, as complete transaction records were not furnished despite official communications. Certain transactions were also reportedly made to accounts linked to the Haryana State Pollution Control Board, Panchkula municipal corporation, and an entity named Swastik Desh Projects, the details of which are not known, the FIR said. It has also been observed that one of the cheques processed by the bank mentions the amount in figures as Rs 2,50,00,000 (two crore fifty lakhs), whereas the amount in words is written as "Rupees Twenty-Five," which has been honoured and processed by the bank indicating a serious discrepancy The bank has also produced call and SMS logs indicating that transaction-related alerts and confirmations were sent to the registered mobile number "9812433350" linked with the said account. It has been verified that the aforesaid mobile number is registered in the name of a superintendent in the office of director(panchayats), Prince. The scheme in charge categorically mentioned that the department does not use cheques as a mode of payment in this scheme accounts and exclusively operates through Debit Notes. The account statement provided by IDFC First Bank showed that various transfers totalling to R. 46,56,00,000 (Forty-six crores fifty six lakhs rupees) were made to AU Small Finance Bank Account on the basis of cheques and debit notes, the FIR said....