Kranovich

MEMORANDUM **

We previously affirmed Kranovich’s conviction for theft involving a federally funded program, in violation of 18 U.S.C. § 666 (a)(1), and theft of government property, in violation of 18-U.S.C. § 641, see United States v. Kranovich, 401 F.3d 1107 (9th Cir.2005), and we now address his challenge to his sentence.

*547 Kranovich contends the district court’s imposition of a sentence enhancement for obstruction of justice, pursuant to U.S.S.G. § 3C1.1, constituted impermissible double counting of the same conduct. First, he argues the conduct which triggered the enhancement was “part of the manner of the commission of crime,” and “[t]he sentencing commission fully accounted for the embezzlement activities” separately from section 3C1.1. However, Kranovich’s effort to impede an investigation by local authorities and the Nevada Division of Investigation was not a requisite element of his convictions under sections 666 and 641, and the obstruction of justice that resulted from his efforts to impede any investigation is a harm distinct from the fraudulent conversion accounted for by U.S.S.G. § 2B1.1, the Guideline applicable to offenses involving embezzled property.…