Obstruction of Federal audit
Official text prohibited actmental stateif conditionpenaltylegal term
(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, entity, or program receiving in excess of $100,000, directly or indirectly, from the United States in any 1 year period under a contract or subcontract, grant, or cooperative agreement, or relating to any property that is security for a mortgage note that is insured, guaranteed, acquired, or held by the Secretary of Housing and Urban Development pursuant to any Act administered by the Secretary, or relating to any property that is security for a loan that is made or guaranteed under title V of the Housing Act of 1949, shall be , or imprisoned not more than 5 years, or both.
(b)
For purposes of this section—
(1) 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; and
(2) the term "in any 1 year period" has the meaning given to the term "in any one-year period" in section 666.
History: (Added Pub. L. 100–690, title VII, §7078(a), Nov. 18, 1988, 102 Stat. 4406 (PDF, 56 MB); amended Pub. L. 103–322, title XXXII, §320609, Sept. 13, 1994, 108 Stat. 2120 (PDF, 52 MB); Pub. L. 104–294, title VI, §604(b)(43), Oct. 11, 1996, 110 Stat. 3509; Pub. L. 105–65, title V, §564, Oct. 27, 1997, 111 Stat. 1420; Pub. L. 106–569, title VII, §709(b), Dec. 27, 2000, 114 Stat. 3018; Pub. L. 107–273, div. A, title II, §205(c), Nov. 2, 2002, 116 Stat. 1778.)
Simplified explanation
It is a federal crime to try to influence, block, or interfere with a federal auditor in order to deceive or cheat the United States. This applies to audits of people, businesses, or programs receiving over $100,000 a year from the federal government, and to certain property backing HUD or rural housing loans.