Opinion OF THE COURT ROTH, Circuit Judge : Appellant Fitzroy Calvin Brann appeals a sentence imposed upon him under the United States Sentencing Guidelines (U.S.S.G. or Guidelines) after he pled guilty to one count of Theft Concerning Programs Receiving Federal Funds in violation of 18 U.S.C. ยง 666. Brann was sentenced to fourteen months imprisonment, three years of supervised release, restitution of $18,000, and a special assessment of $50.
