; (B) any research relationships the covered entity has considered with a Chinese entity of concern during the previous year and declined; and (C) any research relationships the covered entity has terminated with a Chinese entity of concern during the previous year because the relationship violates subsection (b) or as a result of related concerns. (2) Audit The Secretary of Defense may enter into a contract with an independent entity to conduct an audit of any report submitted under paragraph (1) to ensure compliance with the requirements of such paragraph. (f) Enforcement (1) In general Notwithstanding any other provision of law, a covered entity described in subparagraph (B) or (C) of subsection (a)(2) that violates a prohibition under subsection (b), or violates subsection (e), on or after the date of enactment of this Act shall be precluded from receiving any Federal financial assistance on or after the date of such violation. (2) Regulations The Secretary of Defense, in consultation with the Secretary of State, the Director of National Intelligence, the Director of the Federal Bureau of Investigation, the Secretary of Energy, the Secretary of Education, the Secretary of the Treasury, and the Secretary of Commerce, shall— (A) promulgate regulations to enforce the prohibitions under subsection (b), the auditing requirements under subsection (e), and the requirement under paragraph (1); and (B) coordinate with the heads of other Federal agencies to ensure the enforcement of such prohibitions and requirements.