The Central Bureau of Investigation (CBI) on Wednesday filed the third chargesheet in the alleged Rs 657-crore IDFC First Bank-AU Small Finance Bank scam, naming six Haryana-cadre IAS officers, including one retired officer.The IAS officers named are Mohammed Shayin, Vineet Garg, Dr Saket Kumar, Pankaj Agarwal, and Ram Kumar Singh. Retired IAS officer Pardeep Kumar has also been named as an accused.Along with them, three officers of IDFC First Bank, one officer of AU Small Finance Bank and nine other officials of the Haryana Government have been named. In all, the chargesheet names 19 persons.The chargesheet invokes offences of criminal conspiracy, cheating, destruction of evidence, forgery, using false documents as genuine, falsification of accounts, criminal breach of trust and abetment under the Bharatiya Nyaya Sanhita, along with offences of bribery and criminal misconduct under the Prevention of Corruption Act.Earlier, the CBI had chargesheeted 18 other accused and entities in the case. So far, 37 persons and firms have been named as accused in the case.The agency also conducted 54 searches in the case, seized gold worth approximately Rs 20 crore, and arrested 26 accused so far. Among those arrested are Pankaj Agarwal, Ram Kumar Singh and Pardeep Kumar. All three are in judicial custody.Modus operandiThe CBI alleged that the accused IAS officers, in connivance with bankers, opened accounts of Haryana Government departments at specific branches. In this process, the guidelines of the Finance Department, Haryana, on financial prudence and fraud prevention were violated.Funds from the accounts of eight Haryana Government departments and two Chandigarh Administration departments were fraudulently transferred to third parties. The amounts so transferred were layered across multiple bank accounts and converted into cash, thereby wrongfully enriching the accused, alleged the CBI.Eight Haryana departments included Panchayat Department, Municipal Corporations of Panchkula and Kalka, Haryana School Shiksha Pariyojna Parishad (HSSPP), Haryana Labour Welfare Board (HLWB), Haryana State Agricultural Marketing Board (HSAMB), Haryana State Pollution Control Board (HSPCB), and Haryana Power Generation Corporation Limited (HPGCL). According to the CBI, the alleged fraud involving these departments amounted to Rs 504 crore. The figure rises to Rs 657 crore after including Chandigarh Smart City Limited and the Chandigarh Renewable Energy and Science & Technology Promotion Society.’Role’ of IAS officersThe CBI took permission under Section 17A of the Prevention of Corruption Act to investigate the role of eight Haryana IAS officers. However, IAS officers Mani Ram Sharma and Dusmanta Kumar Behera have not been named. The investigation has been kept open.The 1991-batch IAS officer Vineet Garg and the 2011-batch IAS officer Pardeep Kumar (now retired) were allegedly involved in opening bank accounts of the HSPCB with IDFC First Bank, Sector 32, Chandigarh. The CBI claims that both officers continued to concentrate funds in the bank in breach of the Rs 50-crore ceiling imposed by the Finance Department. The HSPCB lost Rs 169.69 crore from two accounts.The 2002-batch IAS officer Mohammed Shayin was allegedly involved in opening HPGCL’s account at IDFC First Bank and depositing Rs 50 crore into it.The 2012-batch IAS officer Ram Kumar Singh was allegedly involved in opening a bank account of the Municipal Corporation, Panchkula. He allegedly issued cheques to the co-accused with full knowledge that they would be misappropriated. The total loss from the account is Rs 79.46 crore.The 2000-batch IAS officer Pankaj Agarwal was allegedly involved in opening bank accounts for the HSSPP and HSAMB with IDFC First Bank and depositing money. The loss was over Rs 60 crore from these accounts.Saket Kumar was allegedly involved in the opening of bank account of the Panchayat Department in IDFC First Bank. There was a loss of Rs 48.90 crore in the fraudulent transactions from the account.