PUBLIC LAWS-CH. 30-FEB . 16, 1938 Accounting. Annual audit. Report to Congress. Proviso. Prior examination. Crimes and offenses. False, etc., state- ments. Penalty. Speculating in any agricultural commod- ity, etc. Penalty. Embezzlement, etc. Penalty. Concealment, etc. , of property held by Corporation as secu- rity. Penalty. scribed by said Secretary; and it may also be employed as a financial agent of the Government; and it shall perform all such reasonable duties, as a depository of public money and financial agent of the Government, as may be required of it. ACCOUNTING BY CORPORATION SEC. 513. The Corporation shall at all times maintain complete and accurate books of account and shall file annually with the Secre- tary of Agriculture a complete report as to the business of the Cor- poration. The financial transactions of the Corporation shall be audited at least once each year by the General Accounting Office for the sole purpose of making a report to Congress, together with such recommendations as the Comptroller General of the United States may deem advisable: Provided, That such report shall not be made until the Corporation shall have had reasonable opportunity to examine the exceptions and criticisms of the Comptroller General or the General Accounting Office, to point out errors therein, explain or answer the same, and to file a statement which shall be submitted by the Comptroller General with his report. CRIMES AND OFFENSES SEC. 514. (a) Whoever makes any statement knowing it to be false or whoever willfully overvalues any security, for the purpose of influencing in any way the action of the Corporation, or for the purpose of obtaining for himself or another money, property, or any- thing of value, under this title, shall be punished by a fine of not more than $5,000 or by imprisonment for not more than two years, or both. (b) No person shall, while acting in any official capacity in the administration of this title, speculate, directly or indirectly, in any agricultural commodity or product thereof, to which this title applies, or in contracts relating thereto, or in the stock or member- ship interests of any association or corporation engaged in handling, processing, or disposing of any such commodity or product. Any person violating this subsection shall upon conviction thereof be fined not more than $10,000 or imprisoned not more than two years, or both. (c) Whoever, being connected in any capacity with the Corpora- tion, (1) embezzles, abstracts, purloins, or willfully misapplies any moneys, funds, securities, or other things of value, whether belonging to the Corporation or pledged or otherwise entrusted to it; or (2) with intent to defraud the Corporation, or any other body politic or corporate, or any individual, or to deceive any officer, auditor, or examiner of the Corporation, makes any false entry in any book, report, or statement of, or to, the Corporation or draws any order, or issues, puts forth, or assigns any note or other obligation or draft, mortgage, judgment, or decree thereof; or (3) with intent to defraud the Corporation, participates or shares in or receives directly or indi- rectly any money, profit, property, or benefits through any transaction, loan, commission, contract, or any other act of the Corporation, shall be punished by a fine of not more than $10,000 or by imprisonment for not more than five years, or both. (d) Whoever willfully shall conceal, remove, dispose of, or convert to his own use or to that of another, any property mortgaged or pledged to, or held by, the Corporation, as security for any obliga- tion, shall be punished by a fine of not more than $5,000 or by impris- onment for not more than two years, or both. 76 [52 STAT.
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