Report; Prima Facie Evidence; Burden of Proof

Section 912. Report; Prima Facie Evidence; Burden of Proof.--The accounts of the officer in question may be investigated de novo. The figures and facts found and stated by the auditors in their report of audit shall be taken as prima facie correct as against any officer, and the burden shall be upon each officer whose accounts are in question to establish the validity of the credits which he claims.