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c. Treatment of Unallowable Costs Previously Submitted for Payment: <br /> Everett further agrees that within 90 days of the Effective Date of this Agreement it shall identify <br /> to applicable Medicare and TRICARE fiscal intermediaries, carriers, and/or contractors, and <br /> Medicaid and FEHBP fiscal agents,any Unallowable Costs (as defined in this Paragraph) <br /> included in payments previously sought from the United States, or any State Medicaid program, <br /> including, but not limited to,payments sought in any cost reports,cost statements, information <br /> reports, or payment requests already submitted by EFD or any of its subsidiaries or affiliates, and <br /> shall request, and agree, that such cost reports, cost statements, information reports, or payment <br /> requests, even if already settled, be adjusted to account for the effect of the inclusion of the <br /> unallowable costs. Everett agrees that the United States, at a minimum, shall be entitled to <br /> recoup from Everett any overpayment plus applicable interest and penalties as a result of the <br /> inclusion of such Unallowable Costs on previously-submitted cost reports, information reports, <br /> cost statements, or requests for payment. <br /> Any payments due after the adjustments have been made shall be paid to the United <br /> States pursuant to the direction of the Department of Justice and/or the affected agencies. The <br /> United States reserves its rights to disagree with any calculations submitted by EFD or any of its <br /> subsidiaries or affiliates on the effect of inclusion of Unallowable Costs (as defined in this <br /> Paragraph)on EFD or any of its subsidiaries or affiliates' cost reports, cost statements, or <br /> information reports. <br /> d. Nothing in this Agreement shall constitute a waiver of the rights of the <br /> United States to audit,examine, or re-examine EFD's books and records to determine that no <br /> Unallowable Costs have been claimed in accordance with the provisions of this Paragraph. <br /> 8. Everett agrees to cooperate fully and truthfully with the United States' <br /> investigation of individuals and entities not released in this Agreement. Upon reasonable notice, <br /> 5 <br />