# § 3497. Account as evidence of embezzlement
Upon the trial of any indictment against any person for embezzling public money it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Government Accountability Office.
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**Source Credit**: (June 25, 1948, ch. 645, 62 Stat. 836; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)
### Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., §§ 179, 355; , U.S.C., 1940 ed., Judicial Code and Judiciary (R.S. § 887; , §§ 93, 225, , 1133; , ).
This section is a consolidation of , U.S.C., 1940 ed., with similar provisions of , U.S.C., 1940 ed., and , U.S.C., 1940 ed., Judicial Code and Judiciary, with changes of phraseology only except that “General Accounting Office” was substituted for “Treasury Department”.
Other provisions of said , U.S.C., 1940 ed., are incorporated in .
Words in second sentence of said , U.S.C., 1940 ed., which preceded the semicolon therein and which read “Any failure to produce or to pay over any such money or property, when required so to do as above provided, shall be taken to be prima facie evidence of such embezzlement” were omitted as surplusage, because such failure to produce or to pay over such money or property constitutes embezzlement. (See sections 653 and 1711 of this title.)
## Editorial Notes
### Amendments
2004— substituted “Government Accountability Office” for “General Accounting Office”.