LUCKNOW, Aug. 24 -- The second Special Investigation Team (SIT) probing alleged theft and financial irregularities involving offerings at the Ram temple in Ayodhya has completed more than half of its investigation and is likely to conclude the exercise within the next month, police sources said. The investigation, being conducted in accordance with the directions of the Supreme Court, is progressing on two parallel tracks-re-examination of the evidence and findings gathered by the first SIT and investigation into fresh leads and material that have emerged subsequently. The second SIT has so far recorded statements of around 100 people and is collecting and scrutinising records relating to accused persons and others whose names have surfaced during the probe from around a dozen districts. The second SIT comprises Lucknow zone inspector general of police Kiran S, Ayodhya range deputy inspector general Somen Verma, Ayodhya senior superintendent of police Gaurav Grover and Barabanki additional SP Ritesh Kumar Singh. Police sources said the new team is not conducting the investigation afresh from the beginning. It has taken over and examined the documents, statements and other evidence collected by the first SIT, while independently verifying the findings and pursuing additional leads. The team is now working to bridge gaps, corroborate allegations with documentary and other evidence and establish the role, if any, of individuals whose names have emerged during the investigation. The probe has also expanded beyond Ayodhya, with investigators seeking records from around a dozen districts concerning accused persons and others whose names have emerged during the investigation. The first SIT, headed by Lucknow divisional commissioner Vijay Vishwas Pant, was constituted by the state government on June 13 and submitted its preliminary report through the home department on June 23. An FIR was subsequently registered at Ram Janmabhoomi police station on June 25 on the complaint of Trust member Krishna Mohan against eight named accused and other unidentified people under Bharatiya Nyaya Sanhita sections 306, 316(5), 317(4), 317(5), 61 and 3(5), relating to offences such as criminal breach of trust, cheating, theft and criminal conspiracy, along with Section 13(1)(a) of the Prevention of Corruption Act. Eight men- Anukalp Mishra, Lavkush Mishra, Ram Shankar Yadav 'Tinnu', Manish Yadav, Subhash Srivastava, Avinash Shukla, Ramashankar Mishra, and Karunesh Pandey - were arrested on June 26. Following the Supreme Court's directions, the second SIT was constituted to take the investigation forward. The team has retained the material gathered during the first inquiry while subjecting it to independent scrutiny and collecting fresh evidence. Sources said the investigation is now in its crucial phase, with the SIT focusing on corroborating the evidence, resolving discrepancies and establishing the sequence of events before drawing its conclusions. The team is expected to complete the remaining investigation within about a month and prepare its final report. The report will consolidate the findings of the first SIT, evidence gathered by the second team, and conclusions reached after re-examining the earlier material. The report is likely to be submitted in a sealed cover in accordance with the Supreme Court's directions....