BOGGS, Circuit Judge.
Kathy Klingler appeals her conviction for converting money of the United States pursuant to a conditional guilty plea, claiming that the district court erred in denying her motion to dismiss the indictment. We reverse the district court's decision because the misappropriated funds never became "money of the United States" or a "thing of value of the United States," as required by 18 U.S.C. § 641 and 649.
I
Kathy Klingler...
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