OBSTRUCTION OF FEDERAL AUDIT.

SEC. 7078. OBSTRUCTION OF FEDERAL AUDIT. (a) Offense.—Chapter 73 of title 18, United States Code, is amended by adding at the end thereof the following new section: “§ 1516. Obstruction of Federal audit “(a) Whoever, with intent to deceive or defraud the United States, endeavors to influence, obstruct, or impede a Federal auditor in the performance of official duties relating to a person receiving in excess of $100,000, directly or indirectly, from the United States in any 1 year period under a contract or subcontract, shall be fined under this title, or imprisoned not more than 5 years, or both. “(b) For purposes of this section the term ‘Federal auditor’ means any person employed on a full- or part-time or contractual basis to perform an audit or a quality assurance inspection for or on behalf of the United States.”. (b) Clerical Amendment.—The table of sections at the beginning of chapter 73 of title 18, United States Code, is amended by adding at the end thereof the following new item: “1516. Obstruction of Federal audit.”.