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B-129066, DEC. 13, 1962

B-129066 Dec 13, 1962
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WELFARE: REFERENCE IS MADE TO LETTER DATED JUNE 22. THE AMOUNT OF THE CLAIM IS ALLEGED TO BE DUE UNDER THE PROVISIONS OF CONTRACT NO. SO AS TO INCLUDE TWO ITEMS WHICH IT IS ALLEGED WERE ERRONEOUSLY OMITTED FROM THE COMPUTATION OF THE HOSPITAL'S OPERATION AND MAINTENANCE COST FOR THOSE FOUR YEARS. IN THE BRIEF SUBMITTED IN SUPPORT OF THE CLAIM IT IS STATED THAT THE HOSPITAL'S ENTITLEMENT TO 2 PERCENT DEPRECIATION ON THAT PORTION OF THE COST OF THE BUILDING NOT PAID FOR WITH FEDERAL FUNDS HAS BEEN CLEARLY ESTABLISHED AND IS NOT IN DISPUTE ON THE GROUND THAT SUCH DEPRECIATION WAS CLAIMED BY THE HOSPITAL ON JOINT HOSPITAL FORM 1 FOR THE FISCAL YEAR JUNE 30. IT WAS ALLOWED BY THE CHIEF FISCAL OFFICER OF THE U.S.

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B-129066, DEC. 13, 1962

TO THE SECRETARY OF HEALTH, EDUCATION, AND WELFARE:

REFERENCE IS MADE TO LETTER DATED JUNE 22, 1962, FROM MARVIN W. BINGHAM, DIRECTOR, DIVISION OF FISCAL POLICY AND PROCEDURE, OF YOUR DEPARTMENT, WHICH TRANSMITTED TO THE CLAIMS DIVISION OF OUR OFFICE A CLAIM BY DANIEL A. EVATT, AS ATTORNEY-IN-FACT, ON BEHALF OF THE BERNALILLO COUNTY-INDIAN HOSPITAL, ALBUQUERQUE, NEW MEXICO, COVERING ADDITIONAL COMPENSATION IN THE SUM OF $65,718.49 FOR THE CARE AND TREATMENT OF INDIANS DURING THE YEARS ENDING JUNE 30, 1956, THROUGH JUNE 30, 1959, INCLUSIVE, WITH THE RECOMMENDATION THAT THE CLAIM BE DENIED BY OUR OFFICE.

THE AMOUNT OF THE CLAIM IS ALLEGED TO BE DUE UNDER THE PROVISIONS OF CONTRACT NO. I-1-IND-42562, ENTERED INTO JUNE 19, 1952, WITH THE COMMISSIONER OF INDIAN AFFAIRS, FOR FURNISHING HOSPITAL AND MEDICAL SERVICES FOR INDIANS ADMITTED TO OR TREATED IN THE HOSPITAL, PURSUANT TO THE PROVISIONS OF PUBLIC LAW 321, 81ST CONGRESS, APPROVED OCTOBER 5, 1949, 63 STAT. 705, AND PUBLIC LAW 438, 81ST CONGRESS, APPROVED OCTOBER 31, 1949, 63 STAT. 1049, AS AMENDED, RELATING TO THE CONSTRUCTION, OPERATION, AND MAINTENANCE OF THE HOSPITAL.

IT CONSISTS OF A RETROACTIVE ADJUSTMENT WHEREBY AN INCREASE WOULD BE MADE IN THE RATES ESTABLISHED UNDER THE CONTRACT AND THE PAYMENTS BASED ON SUCH RATES RECEIVED BY THE HOSPITAL FOR THE TREATMENT OF INDIANS DURING THE FOUR YEARS 1956 THROUGH 1959, SO AS TO INCLUDE TWO ITEMS WHICH IT IS ALLEGED WERE ERRONEOUSLY OMITTED FROM THE COMPUTATION OF THE HOSPITAL'S OPERATION AND MAINTENANCE COST FOR THOSE FOUR YEARS; NAMELY, (1) DEPRECIATION AT 2 PERCENT ON THAT PORTION OF THE COST OF THE HOSPITAL BUILDING NOT CONSTRUCTED WITH FUNDS SUPPLIED BY THE UNITED STATES AMOUNTING TO $20,102.38 PER ANNUM, AND (2) AMORTIZATION OF THE COST OF MINOR EQUIPMENT SUCH AS SCISSORS, SURGICAL TOOLS AND INSTRUMENTS, AND SIMILAR ITEMS AMOUNTING TO $9,778.34 PER ANNUM.

IN THE BRIEF SUBMITTED IN SUPPORT OF THE CLAIM IT IS STATED THAT THE HOSPITAL'S ENTITLEMENT TO 2 PERCENT DEPRECIATION ON THAT PORTION OF THE COST OF THE BUILDING NOT PAID FOR WITH FEDERAL FUNDS HAS BEEN CLEARLY ESTABLISHED AND IS NOT IN DISPUTE ON THE GROUND THAT SUCH DEPRECIATION WAS CLAIMED BY THE HOSPITAL ON JOINT HOSPITAL FORM 1 FOR THE FISCAL YEAR JUNE 30, 1960, AND IT WAS ALLOWED BY THE CHIEF FISCAL OFFICER OF THE U.S. PUBLIC HEALTH SERVICE AS AN ITEM OF EXPENSE IN DETERMINING REIMBURSABLE COST FOR THAT YEAR IN THE SAME AMOUNT NOW CLAIMED FOR EACH OF THE PRECEDING YEARS; AND THAT THE AMOUNT OF DEPRECIATION OF THE BUILDING FOR PRIOR YEARS IS NOT IN DISPUTE SINCE THE AMOUNT IS THE SAME AS THE DEPRECIATION ALLOWED FOR THE YEAR ENDING JUNE 30, 1960. THE COST OF THE BUILDING, IT IS STATED, WAS $2,505,119.21 FOR WHICH THE UNITED STATES SUPPLIED $1,500,000 AND THE BALANCE OF $1,005,119.21 WAS SUPPLIED BY BERNALILLO COUNTY FROM THE PROCEEDS OF THE SALE OF COUNTY BONDS; THAT UPON DETERMINING, IN CONNECTION WITH THE PREPARATION OF JOINT HOSPITAL FORM 1 FOR THE FISCAL YEAR ENDING JUNE 30, 1960, THAT DEPRECIATION HAD NOT BEEN CLAIMED ON THE FORM FOR FORMER YEARS, A JOURNAL ENTRY WAS MADE CHARGING THE FUND BALANCE WITH THE AMOUNT OF DEPRECIATION FOR PRIOR YEARS AND CLEARLY IDENTIFYING SUCH DEPRECIATION ON THE HOSPITAL'S RECORDS.

IT IS ALLEGED IN THE BRIEF THAT FOLLOWING THE REPORT OF THE AUDIT BY THE PUBLIC HEALTH SERVICE FOR THE FISCAL YEAR ENDING JUNE 30, 1960, A REPORT THEREON WAS RENDERED BY THE CHIEF FISCAL OFFICER OF THE PUBLIC HEALTH SERVICE AND EXCERPTS THEREOF WERE TRANSMITTED TO THE HOSPITAL BY THE AREA MEDICAL OFFICER BY LETTER DATED MAY 24, 1961, SET OUT AS EXHIBIT A.

WITH RESPECT TO THE SECOND ITEM IT IS STATED IN THE BRIEF THAT THE HOSPITAL HAD CLAIMED A WRITEOFF OF $58,670.06 OF SMALL MINOR EQUIPMENT EXPENSE FOR THE FISCAL YEAR ENDING JUNE 30, 1960, ALTHOUGH THE ACQUISITION HAD COVERED A PERIOD OF SIX YEARS; THAT THE CHIEF FISCAL OFFICER HAD STATED THAT "* * * ONE-SIXTH OF THE ACCUMULATED COST, OR $9,778.34, SHOULD BE INCLUDED IN THE REIMBURSABLE COSTS OF THE HOSPITAL FOR THE FISCAL YEAR ENDED JUNE 30, 1960," AND THAT THE REMAINDER OF $48,891.72 SHOULD BE ABSORBED BY THE EARNINGS OF PRIOR YEARS BY MEANS OF A CHARGE TO FUND BALANCES; THAT THIS WOULD BE CONSISTENT WITH THE TREATMENT APPLIED TO DEPRECIATION OF THE BUILDING IN WHICH DEPRECIATION HAD NOT BEEN TAKEN IN PRIOR YEARS. IT IS STATED FURTHER IN THE BRIEF THAT THE HOSPITAL IS IN ACCORD WITH THE FINDINGS OF THE CHIEF FISCAL OFFICER THAT THE SMALL MINOR EQUIPMENT EXPENSE SHOULD BE SPREAD OVER THE SIX-YEAR PERIOD AND IN ACCORDANCE WITH THESE FINDINGS HAS CLAIMED IN THE AMENDED JOINT HOSPITAL FORM 1 FILED FOR EACH OF THE PRECEDING YEARS ONE-SIXTH OF SUCH COSTS AS A PROPER ITEM OF COST IN DETERMINING REIMBURSABLE COST FOR EACH OF SUCH YEARS. IT IS ALLEGED THAT THE CHIEF FISCAL OFFICER APPARENTLY AGREES THAT SUCH ITEMS ARE PROPERLY EXPENSE RATHER THAN CAPITAL AS INDICATED BY HIS FINDING WITH RESPECT TO THE YEAR ENDING JUNE 30, 1960, AND ACCORDINGLY THE HOSPITAL HAS ADOPTED THE METHOD OF ACCOUNTING SET FORTH IN THE CHIEF FISCAL OFFICER'S FINDING WHICH METHOD OF ACCOUNTING WAS IN FACT NOT ONE ESTABLISHED BY THE HOSPITAL BUT RATHER A METHOD ESTABLISHED BY THE CHIEF FISCAL OFFICER. THE CALCULATION OF THE CLAIM AS SET OUT IN THE SCHEDULE IN EXHIBIT B OF THE BRIEF SHOWS THAT THE FOLLOWING ADJUSTMENTS WOULD BE REQUIRED:

TABLE. FISCAL YEAR PATIENT RATE ADJUSTED ADDITIONAL PAYMENT

DAYS PAID RATE DUE 7-1-55 TO 6-30 56 34,770 $20.00 $20.52 $18,080.40 7-1- 56 TO 6-30-57 14,010 22.71 23.19 6,724.80

19,408 21.83 22.31 9,315.84 7-1-57 TO 6-30-58 36,729 21.8487 22.29 16,208.51 7-1-58 TO 6-30-59 31,406 24.68 25.17 15,388.94

TOTAL AMOUNT CLAIMED DUE FROM THE GOVERNMENT $65,718.49

AS DISCLOSED BY THE COPIES OF THE MEMORANDA INCLUDED IN THE FILE THE HOSPITAL'S CLAIM WAS SUBMITTED BY THE CHIEF FINANCE OFFICER OF YOUR DEPARTMENT TO YOUR OFFICE OF GENERAL COUNSEL FOR CONSIDERATION PRIMARILY OF WHETHER THE CHANGES IN THE ACCOUNTING SYSTEM AND METHODS OF THE HOSPITAL PROPERLY COULD BE ACCORDED RETROACTIVE EFFECT UNDER THE CONTRACT. IT DOES NOT APPEAR, HOWEVER, THAT THE CLAIM HAS BEEN CONSIDERED BY THE SURGEON GENERAL NOR HAS THE HOSPITAL BEEN ADVISED THAT AN ADMINISTRATIVE DECISION HAS BEEN MADE PERTAINING TO ITS CLAIM.

THE ACTS OF OCTOBER 5 AND OCTOBER 31, 1949, SUPRA, PROVIDED IN SUMMARY FOR THE TRANSFER OF GOVERNMENT-OWNED LAND TO THE COUNTY OF BERNALILLO, NEW MEXICO, AND THE APPROPRIATION OF FEDERAL FUNDS FOR THE PURPOSE OF COOPERATING WITH THE COUNTY IN THE CONSTRUCTION OF A GENERAL HOSPITAL, WHICH WOULD AFFORD CARE AND TREATMENT FOR INDIANS. THE ACT OF OCTOBER 5, 1949, SUPRA, AUTHORIZED THE TRANSFER OF CERTAIN GOVERNMENT-OWNED LAND TO THE COUNTY UPON PAYMENT OF ONE-HALF OF ITS APPRAISED FAIR MARKET VALUE FOR THE CONSTRUCTION OF A GENERAL HOSPITAL BY THE COUNTY, WITH THE PROVISO THAT THE TRANSFER OF THE LAND COULD BE MADE WITHOUT SUCH PAYMENT IF THE COUNTY ENTERED INTO THE NECESSARY CONTRACTS WITH THE COMMISSIONER OF INDIAN AFFAIRS WHEREBY FACILITIES FOR THE TREATMENT OF INDIANS WOULD BE MADE AVAILABLE AT THE HOSPITAL CONSTRUCTED ON THE LAND OF A VALUE EQUAL TO OR IN EXCESS OF ONE-HALF OF THE APPRAISED FAIR MARKET VALUE OF THE PROPERTY SO TRANSFERRED.

THE ACT OF OCTOBER 31, 1949, SUPRA, AUTHORIZED AN APPROPRIATION OF $1,500,000 FOR USE IN THE CONSTRUCTION OF A GENERAL HOSPITAL ON THE LAND AUTHORIZED TO BE TRANSFERRED TO THE COUNTY "WHICH WILL PROVIDE AND MAKE AVAILABLE WHEN REQUIRED NOT LESS THAN ONE HUNDRED BEDS FOR INDIANS.' WAS ALSO PROVIDED IN THE LATER ACT, IN MATERIAL PART, THAT THE HOSPITAL WOULD BE CONSTRUCTED, OPERATED, AND MAINTAINED BY BERNALILLO COUNTY; THAT THE NECESSARY STEPS UNDER THE STATE LAWS WOULD BE TAKEN TO PROVIDE THE ADDITIONAL FUNDS REQUIRED FOR THE CONSTRUCTION AND EQUIPMENT OF THE HOSPITAL; AND THAT THE COMMISSIONER OF INDIAN AFFAIRS WOULD REIMBURSE THE COUNTY FOR THE CARE AND TREATMENT OF INDIANS ACT OF APRIL 16, 1934, AS AMENDED (U.S.C., TITLE 25, SECS. 452 454), AT RATES NOT IN EXCESS OF THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE ENTIRE HOSPITAL, BUT IN NO EVENT SHALL THE AMOUNT OF SUCH PAYMENT * * * BE LESS THAN THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR 80 PERCENTUM OF THE BEDS REQUIRED TO BE MADE AVAILABLE.' IT WAS PROVIDED ALSO THAT THE "METHOD OF DETERMINING AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE SHALL BE INDIAN AFFAIRS IN THE CONTRACT BETWEEN THEM RELATING TO SUCH HOSPITAL," AND THAT THE REQUIRED PAYMENTS WOULD BE MADE "IN THE MANNER AND AT THE TIMES AGREED UPON IN SAID CONTRACT.' WAS PROVIDED FURTHER, WITH TECHNICAL CHANGES MADE BY THE ACT OF JUNE 29, 1954, 68 STAT. 322,"THAT THE AUTHORITY OF THE COMMISSIONER OF INDIAN AFFAIRS TO MAKE SUCH PAYMENTS DECEMBER 31, 1956, THE SECRETARY OF THE INTERIOR IS AUTHORIZED AND DIRECTED TO REPORT TO THE CONGRESS HIS RECOMMENDATIONS WITH RESPECT TO THE AMOUNTS (TOGETHER WITH THE FORMULA USED IN ARRIVING AT SUCH JULY 1, 1955, HOWEVER, THE RESPONSIBILITY FOR MAKING PAYMENTS FOR THE CARE AND TREATMENT OF INDIANS WAS PLACED IN THE DEPARTMENT OF HEALTH,EDUCATION, AND WELFARE BY VIRTUE OF THE ACT OF AUGUST 5, 1954, 68 STAT. 674, WHICH TRANSFERRED ALL FUNCTIONS RELATING TO THE MAINTENANCE AND OPERATION OF HOSPITALS AND HEALTH FACILITIES FOR INDIANS TO THE PUBLIC HEALTH SERVICE AS OF THAT DATE.

CONTRACTS I-1-IND-42534 AND I-1-IND-42562 COVERING THE CONSTRUCTION AND THE OPERATION OF THE HOSPITAL, RESPECTIVELY, WERE NEGOTIATED BY THE COMMISSIONER OF INDIAN AFFAIRS WITH THE BOARD OF COUNTY COMMISSIONERS OF BERNALILLO COUNTY, NEW MEXICO, AND THE BOARD OF TRUSTEES OF THE BERNALILLO COUNTY, NEW MEXICO, AND THE BOARD OF TRUSTEES OF THE BERNALILLO COUNTY HOSPITAL ACTING UNDER EXPRESS AUTHORITY GRANTED BY SECTIONS 15-48-10 AND 15-48-11 OF THE NEW MEXICO STATUTES ANNOTATED 1953 COMPILATION. THE LAND WAS CONVEYED TO THE COUNTY AND FOLLOWING COMPLETION OF ITS CONSTRUCTION THE HOSPITAL WAS OPENED FOR OPERATION IN OCTOBER 1954, THE FIRST INDIAN PATIENTS BEING ADMITTED ON OCTOBER 27, 1954.

UNDER PARAGRAPH 8 OF CONTRACT I-1-IND-42562 PROVISIONS WERE SET OUT IN CONSIDERABLE DETAIL FOR DETERMINING THE RATES OF PAYMENT TO THE HOSPITAL FOR THE CARE AND TREATMENT OF INDIANS INCLUDING THE METHOD OF DETERMINING "THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE ENTIRE HOSPITAL.' IT WAS STIPULATED IN SUBPARAGRAPH 2 OF PARAGRAPH 8, AS FOLLOWS:

"AT LEAST SIX MONTHS BEFORE THE OPENING OF THE HOSPITAL THE ESTIMATED AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE OF THE ENTIRE HOSPITAL SHALL BE DETERMINED BY THE TRUSTEES AND THE COMMISSIONER. ON OR BEFORE THE 20TH DAY OF EACH MONTH DURING THE FIRST YEAR OF THE OPERATION OF THE HOSPITAL, THE COMMISSIONER SHALL PAY THE TRUSTEES AT SAID RATE FOR ALL AUTHORIZED INDIAN PATIENTS WHO OCCUPIED BEDS IN SAID HOSPITAL DURING THE PRECEDING MONTHS OR FOR EIGHTY PERCENTUM (80 PERCENT) OF THE BEDS REQUIRED TO BE MADE AVAILABLE FOR INDIANS DURING SAID MONTH, WHICHEVER IS HIGHER.'

THE FOLLOWING METHOD FOR DETERMINING THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE WAS PRESCRIBED IN SUBPARAGRAPH 5 OF PARAGRAPH 8:

"AFTER DEDUCTING ALL REVENUES RECEIVED BY THE HOSPITAL FOR OR ON ACCOUNT OF SERVICES TO NON-INDIAN PATIENTS, TO DETERMINE THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE, THE TOTAL COST OF OPERATING AND MAINTAINING THE HOSPITAL FOR ONE YEAR (WHICH TOTAL COST SHALL BE COMPOSED ONLY OF THOSE ITEMS OF COST WHICH SHALL BE APPROVED BY THE COMMISSIONER AND IN NO EVENT SHALL INCLUDE ANY INTEREST ON OR AMORTIZATION OF BONDS OR OTHER INDEBTEDNESS) SHALL BE DIVIDED BY THE NUMBER OF HOSPITAL DAYS ACCRUED DURING SAID YEAR. THE QUOTIENT THEREOF SHALL BE THE AVERAGE ANNUAL PER DIEM COST PER BED OF OPERATION AND MAINTENANCE OF SAID HOSPITAL.'

(THE FILE DISCLOSES THAT THE UNDERSCORED CLAUSE WAS FOUND TO BE INCONSISTENT WITH THE ACT OF OCTOBER 31, 1949, AND WAS ELIMINATED BY CONTRACT AMENDMENT NO. 1 DATED JANUARY 19, 1955, TO ASSURE COMPUTATION ON THE BASIS OF COST OF MAINTENANCE AND OPERATION RATHER THAN ON COST LESS REVENUE.)

PROVISIONS FOR THE SUBMISSION OF COMPLETE COST ACCOUNTING DATA AND FOR ANNUAL ADJUSTMENTS SO AS TO EFFECT PAYMENT ON THE BASIS OF "ACTUAL AVERAGE PER DIEM COST OF OPERATION AND MAINTENANCE" WERE STIPULATED IN SUBPARAGRAPHS 8 AND 9 OF PARAGRAPH 8 AS FOLLOWS:

"AT THE END OF THE FIRST YEAR AND SUBSEQUENT YEARS OF OPERATION OF THE HOSPITAL, OR AT ANY DATE WITHIN ANY YEAR FIXED BY THE COMMISSIONER, THE TRUSTEES SHALL SUBMIT TO THE COMMISSIONER COMPLETE COST ACCOUNTING AND OTHER DATA AS MAY BE REQUIRED BY HIM TO ENABLE HIM TO DETERMINE THE ACTUAL AVERAGE PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE ENTIRE HOSPITAL AND THE ACTUAL AMOUNT THAT WOULD BE DUE THE TRUSTEES FOR THE CARE AND TREATMENT OF INDIAN PATIENTS UNDER THIS CONTRACT. THE COMMISSIONER AT SAID TIME SHALL DETERMINE WHETHER ANY AMOUNTS ARE DUE TO OR FROM THE TRUSTEES UNDER THIS CONTRACT AND THE AMOUNT THEREOF. SAID AMOUNT SO FOUND BY THE COMMISSIONER SHALL BE PAID BY THE TRUSTEES TO THE COMMISSIONER OR BY THE COMMISSIONER TO THE TRUSTEES. "AFTER THE FIRST YEAR OF OPERATION THE PAYMENTS BY THE COMMISSIONER SHALL BE MADE ON THE BASIS OF THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE PRECEDING YEAR, AND AT THE END OF EACH YEAR THE COMMISSIONER SHALL DETERMINE THE ACTUAL AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR SAID YEAR, AND THE ACCOUNTS SHALL BE BALANCED BY PAYMENT TO OR BY THE TRUSTEES AS THE CASE MAY BE.'

IT MAY BE POINTED OUT WITH RESPECT TO THESE PROVISIONS OF PARAGRAPH 8 THAT THE ACT OF OCTOBER 31, 1949, SUPRA, PRESCRIBED MAXIMUM PAYMENTS BY THE GOVERNMENT, I.E., AT RATES NOT IN EXCESS OF THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE, AND MINIMUM PAYMENTS, I.E., IN NO EVENT LESS THAN THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR 80 PERCENTUM OF THE BEDS REQUIRED TO BE MADE AVAILABLE, WHEREAS THE CONTRACT FORMULA PROVIDED, IN EFFECT, FOR COST DETERMINATIONS AND ADJUSTMENTS WHICH REQUIRE PAYMENT BY THE GOVERNMENT AT RATES REPRESENTING THE ACTUAL AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE, AND GUARANTEED THE MINIMUM PAYMENT AS WELL.

PARAGRAPH 9 OF THE CONTRACT REQUIRED THE TRUSTEES TO KEEP ACCOUNTS AND RECORDS AS APPROVED BY THE COMMISSIONER, PROVIDED FOR SUBMISSION OF AN AUDIT BY CERTIFIED PUBLIC ACCOUNTANTS EACH YEAR, AND GAVE THE COMMISSIONER THE RIGHT TO PASS ON ALL ITEMS OF COST SUBJECT TO APPEAL TO THE SECRETARY AS FOLLOWS:

"9. THE TRUSTEES SHALL KEEP COST ACCOUNTING AND OTHER BOOKKEEPING ACCOUNTS AND RECORDS APPROVED BY THE COMMISSIONER. A FULL AND COMPLETE AUDIT BY CERTIFIED PUBLIC ACCOUNTANTS SHALL BE MADE ONCE EACH YEAR, OR AT ANY OTHER TIME ON REQUEST OF THE COMMISSIONER, THE COST OF WHICH SHALL BE PAID FROM THE OPERATION AND MAINTENANCE FUND. TWO COPIES OF EACH AUDITS SHALL BE FURNISHED THE COMMISSIONER WITHOUT COST TO HIM. THE COMMISSIONER MAY AT HIS DISCRETION AUDIT THE BOOKS, RECORDS AND ACCOUNTS OF THE TRUSTEES AND SAID HOSPITAL. THE COMMISSIONER SHALL HAVE ACCESS AT ALL TIMES TO THE BOOKS, RECORDS, ACCOUNTS, AND PAPERS OF THE TRUSTEES, THE COUNTY AND THE HOSPITAL RELATING TO SAID HOSPITAL AND ITS OPERATION.

"THE COMMISSIONER SHALL HAVE THE RIGHT TO PASS ON ALL ITEMS THAT ENTER INTO THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE AND TO DETERMINE WHETHER OR NOT ANY OF SUCH ITEMS ARE PROPER ITEMS TO ENTER INTO SUCH COST AND TO DISALLOW ANY OF THE SAME IF HE SHALL SO DETERMINE, BUT HIS DETERMINATION SHALL BE SUBJECT TO APPEAL TO THE SECRETARY WHOSE DECISION SHALL BE FINAL.'

PARAGRAPH 10 OF THE CONTRACT PRESCRIBED THE FOLLOWING PROCEDURE FOR THE SETTLEMENT OF DISPUTES INVOLVING QUESTIONS OF FACT ARISING OUT OF THE CONTRACT:

"10. IN THE EVENT OF DISPUTES BETWEEN THE PARTIES HERETO ARISING OUT OF THIS CONTRACT INVOLVING QUESTIONS OF FACT, AND INSOFAR AS THE PROVISIONS HEREIN REQUIRE A DETERMINATION OF FACT TO BE MADE, THE COMMISSIONER IS HEREBY DESIGNATED AS THE ARBITER OF SUCH QUESTIONS AND THE ONE REQUIRED TO MAKE SUCH DETERMINATION OF FACTS BUT HIS DECISION THEREON SHALL BE SUBJECT TO APPEAL TO THE SECRETARY WHOSE DECISION SHALL BE FINAL.

IT WAS STIPULATED IN PARAGRAPH 13 OF THE CONTRACT THAT THE "COUNTY AND THE TRUSTEES SHALL HAVE FINAL AUTHORITY AND RESPONSIBILITY FOR ADMINISTRATION OF THE HOSPITAL" AND THERE "SHALL BE A WELL QUALIFIED EXECUTIVE OFFICER DESIGNATED AS ADMINISTRATOR OR HOSPITAL MANAGER WHO, SUBJECT TO THE TRUSTEES, SHALL BE RESPONSIBLE FOR THE ADMINISTRATION OF THE HOSPITAL AND FOR CARRYING OUT ITS POLICIES IN ACCORDANCE WITH THIS CONTRACT" WHO SHOULD "BE ASSISTED BY COMPETENT PERSONNEL ADEQUATE TO THE NEEDS OF THE INSTITUTION.'

PROVISIONS RELATING TO THE OBLIGATIONS OF THE PARTIES TO THE CONTRACT IN GENERAL WERE STIPULATED IN PARAGRAPHS 18, 19, AND 20:

"18. NEITHER THE SECRETARY, THE COMMISSIONER NOR THE UNITED STATES SHALL BE LIABLE FOR ANY OBLIGATIONS INCURRED IN THE OPERATION AND MAINTENANCE OF SAID HOSPITAL NOR FOR ANY LIABILITY INCURRED BY OR ARISING OUT OF ANY ACT OF NEGLECT, OMISSION OR COMMISSION OF THE COUNTY, THE TRUSTEES, THE HOSPITAL OR ANY AGENTS, SERVANTS OR EMPLOYEES OF EITHER OF THEM.

"19. THE COUNTY AGREES THAT IT WILL AT THE EARLIEST LAWFUL DATE AFTER CONSTRUCTION OF THE HOSPITAL HAS BEEN COMMENCED AND CONTINUING EACH YEAR THEREAFTER LEVY AND COLLECT ANNUALLY SUFFICIENT TAXES TO PAY THE COST OF OPERATING AND MAINTAINING THE HOSPITAL INCLUDING THE FURNISHING OF MEDICAL TREATMENT PROVIDED FOR HEREIN.

"20. SAID HOSPITAL SHALL BE OPERATED AND MAINTAINED BY THE COUNTY AND TRUSTEES WITHOUT COST TO THE COMMISSIONER OR THE UNITED STATES OTHER THAN AS PROVIDED HEREIN.'

IT WAS STIPULATED IN PARAGRAPH 24 OF THE CONTRACT THAT "THIS CONTRACT SHALL BE PERPETUALLY BINDING UPON THE COUNTY, THE TRUSTEES AND THEIR SUCCESSORS, AND ANY AUTHORIZED SUCCESSOR OPERATOR OF THE HOSPITAL" AND IN PARAGRAPH 29 THAT "THE DEED FROM THE SECRETARY CONVEYING LAND TO THE COUNTY AS A SITE ON WHICH TO BUILD THE HOSPITAL, THE CONTRACT BETWEEN THE COMMISSIONER AND THE COUNTY FOR THE CONSTRUCTION OF THE HOSPITAL AND THIS CONTRACT SHALL BE EXECUTED AND DELIVERED AT THE SAME TIME AND SHALL CONSTITUTE A SINGLE TRANSACTION.'

THE OPERATION OF THE CONTRACT FORMULA AND THE OPERATION OF THE MINIMUM PAYMENT REQUIREMENT WERE REVIEWED BY SECRETARY FOLSON IN HIS REPORT DATED APRIL 11, 1957, SUBMITTED TO THE CONGRESS AS REQUIRED BY THE ACT OF OCTOBER 31, 1949, AS AMENDED, SUPRA. THIS REPORT DISCLOSES THAT ON JULY 6, 1954, THE ADMINISTRATOR OF THE HOSPITAL ESTABLISHED AN ESTIMATED PER DIEM COST OF $20.97 FOR THE FIRST YEAR OF OPERATION, SUBJECT TO ADJUSTMENTS UPON AUDIT OF BOOKS AND RECORDS AT THE CLOSE OF THE YEAR; THAT THE FIRST SUCH AUDIT FOR THE PERIOD FROM OCTOBER 27, 1954, THROUGH JUNE 30, 1955, INDICATED THAT THE ACTUAL PER DIEM COST WAS $20.76, AND THAT THE DIFFERENCE WAS CREDITED TO THE PUBLIC HEALTH SERVICE FOR THE FISCAL YEAR 1956. THUS THE COST OF $20.76 PER DAY BECAME THE RATE FOR FISCAL YEAR 1956 SUBJECT TO ADJUSTMENTS. BASED ON THE SECOND AUDIT FOR THE PERIOD JULY 1, 1955, THROUGH JUNE 30, 1956, AN ACTUAL AVERAGE COST OF $20 WAS ESTABLISHED FOR THE SECOND YEAR AND THE DIFFERENCE WAS CREDITED DURING THE FISCAL YEAR 1957, AND THE NEWLY ESTABLISHED RATE OF $20 BECAME THE RATE PAYABLE FOR 1957 SUBJECT TO ADJUSTMENTS FOLLOWING AN AUDIT AT THE CLOSE OF THAT YEAR. IT WAS POINTED OUT IN THE REPORT THAT INDIAN OCCUPANCY ON THE AVERAGE HAD EXCEEDED THE 80 PERCENT GUARANTEE, BUT IF THIS GUARANTEE WERE CONTINUED THE GOVERNMENT WOULD BE OBLIGATED TO PAY FOR AN INDEFINITE NUMBER OF YEARS FOR A MINIMUM OF 80 BEDS WHETHER OR NOT THEY WERE UTILIZED, AND ITS DISCONTINUANCE AFTER JUNE 30, 1957, WAS ACCORDINGLY RECOMMENDED. IT WAS STATED THAT THE METHOD OF COMPUTING THE ESTIMATED REIMBURSABLE COST BY USING THE STANDARD HOSPITAL STATEMENT OF REIMBURSABLE COST--- JOINT HOSPITAL FORM 1, WITH THE REQUIREMENT OF THE CONTRACT TO MAKE ADJUSTMENTS AFTER THE CLOSE OF THE FISCAL YEAR, FOLLOWING SUBMISSION OF THE AUDIT REPORT OR BOOKS AND RECORDS OF THE HOSPITAL WAS CONSIDERED PROPER AND ACCEPTABLE. IT WAS ACCORDINGLY RECOMMENDED THAT PAYMENTS TO THE HOSPITAL AFTER JUNE 30, 1957, BE MADE ON THE BASIS OF THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE ENTIRE HOSPITAL WHICH WOULD PERMIT CONTINUED USE OF THE METHOD FOR ESTABLISHING PER DIEM RATES FOR REIMBURSEMENT PURPOSES, WITH SUBSEQUENT ADJUSTMENT AFTER THE COMPUTATION OF THE ACTUAL PER DIEM COST OF OPERATION. FOLLOWING THESE RECOMMENDATIONS THE PERTINENT PROVISIONS OF SUBSECTION 1 (B) OF THE ACT OF OCTOBER 31, 1949, WERE AMENDED EFFECTIVE JUNE 30, 1957, BY PUBLIC LAW 85- 249, APPROVED AUGUST 31, 1957, 71 STAT. 566, TO READ, AS FOLLOWS:

"PROVIDED FURTHER, THAT THE SURGEON GENERAL OF THE PUBLIC HEALTH SERVICE SHALL REIMBURSE THE COUNTY OF BERNALILLO, OR ANY SUCCESSOR OPERATOR OF SUCH HOSPITAL, FOR THE CARE AND TREATMENT OF INDIANS ELIGIBLE UNDER THE REGULATIONS OF THE SURGEON GENERAL OF THE PUBLIC HEALTH SERVICE FOR HOSPITAL AND MEDICAL SERVICES WHO MAY BE ADMITTED TO OR TREATED IN SAID HOSPITAL UNDER THE PROVISIONS OF THE ACT OF APRIL 16, 1934, AS AMENDED (U.S.C., 25, SECS. 452-454), AT RATES NOT IN EXCESS OF THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR THE ENTIRE HOSPITAL. THE METHOD OF DETERMINING AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE SHALL BE AGREED UPON BETWEEN THE COUNTY OF BERNALILLO AND THE SURGEON GENERAL OF THE PUBLIC HEALTH SERVICE IN THE CONTRACT BETWEEN THEM RELATING TO SUCH HOSPITAL. SUCH PAYMENTS SHALL BE MADE BY THE SURGEON GENERAL OF THE PUBLIC HEALTH SERVICE IN THE MANNER AND AT THE TIMES AGREED UPON IN SAID CONTRACT: PROVIDED FURTHER, THAT, UNTIL JUNE 30, 1960, THE AMOUNT OF SUCH PAYMENT SHALL IN NO EVENT BE LESS THAN THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE FOR 80 PERCENTUM OF THE BEDS REQUIRED TO BE MADE AVAILABLE: AND PROVIDED FURTHER, THAT THE SURGEON GENERAL OF THE PUBLIC HEALTH SERVICE MAY FOR TEMPORARY PERIODS WAIVE THE REQUIREMENT THAT ONE HUNDRED BEDS ALWAYS BE AVAILABLE FOR INDIANS, IF FOR ANY TEMPORARY PERIOD SUCH A NUMBER IS NOT NEEDED OR REQUIRED, AND IF IN RETURN THE OPERATOR AGREES THAT THE MINIMUM CHARGE SHOULD BE PROPORTIONATELY REDUCED.'

FROM A REVIEW OF THE FOREGOING IT WOULD APPEAR THAT THE BALANCES STATED AND THE PAYMENTS MADE FOR THE FOUR YEARS FOR WHICH THE HOSPITAL NOW CLAIMS ADJUSTMENT WERE IN THE NATURE OF AN ACCORD AND SATISFACTION. THE QUESTION ARISES THEREFORE AS TO WHETHER THE HOSPITAL IS ESTOPPED THEREBY FROM RECEIVING CONSIDERATION OF THE ADDITIONAL ITEMS NOT INCLUDED THEREIN. THIS CONNECTION, IT SEEMS WELL ESTABLISHED AS A GENERAL RULE THAT A CONTRACT MADE UPON AN ASSUMED STATE OF MATERIAL FACTS AS TO WHICH THERE WAS A MUTUAL MISTAKE MAY BE RESCINDED AND THIS GENERAL RULE APPLIES TO EVERY FORM OF CONTRACT INCLUDING ACCORD AND SATISFACTION. SEE 1 AM.JUR., ACCORD AND SATISFACTION, SECTION 72, AND 1.C.J.S., ACCORD AND SATISFACTION, SECTION 42. IT WAS APPLIED TO AN OBJECTION RAISED TO THE REOPENING OF SETTLEMENTS MADE BY THE PARTIES IN PREVIOUS YEARS SO AS TO INCLUDE DEPRECIATION OMITTED THEREFROM DUE TO A MISTAKE ON THE PART OF THE BOOKKEEPER IN A DECISION BY THE COURT OF APPEALS OF NEW YORK, RENDERED JANUARY 15, 1895, CONVILLE V. SHOOK, 39 N.E. 405, THE COURT STATING AT PAGE 406 THAT "A SETTLED ACCOUNT MAY BE IMPEACHED AND READJUSTED BY PROOF OF UNFAIRNESS, FRAUD, OR MISTAKE IN LAW OR FACT.' CF. UNITED STATES V. GOLDEN, 10 C.C.A. 1929, 34 F.2D 367, AND THE AUTHORITIES CITED IN 35 COMP. GEN. 63 AND B-145815, FEBRUARY 5, 1962, 41 COMP. GEN. - .

AS OBSERVED BY DISTRICT JUDGE DIETRICH IN HIS DECISION OF AUGUST 22, 1922, IN NAMPA AND MERIDIAN IRR.DIST. V. BOND, 283 F. 569, AT PAGE 571, INVOLVING CONSTRUCTION OF A CONTRACT UNDER THE RECLAMATION ACT, THE TERMS "OPERATION AND MAINTENANCE" ARE OF ELASTIC AND OFTEN INDEFINITE IMPORT, AND IN SYSTEMS OF ACCOUNTING, ESPECIALLY OF PUBLIC SERVICE CORPORATIONS, WHAT SHOULD BE ENTERED AS CAPITAL OR CONSTRUCTION, AND WHAT AS OPERATION AND MAINTENANCE, IS NOT INFREQUENTLY A QUESTION OF DIFFICULTY WHICH IS SOMETIMES SUSCEPTIBLE OF ONLY AN ARBITRARY ANSWER. AND WHEN THIS CASE WAS REVIEWED BY THE SUPREME COURT, 268 U.S. 50, MR. JUSTICE SUTHERLAND POINTED OUT IN HIS OPINION OF APRIL 13, 1925, THAT THE SAME KIND OF WORK UNDER ONE SET OF FACTS MAY BE CHARGEABLE TO CONSTRUCTION AND UNDER A DIFFERENT SET OF FACTS MAY BE CHARGEABLE TO MAINTENANCE AND OPERATION. SPEAKING FOR THE SUPREME COURT IN HIS OPINION RENDERED APRIL 30, 1934, IN LINDHEIMER V. ILLINOIS TEL.CO., 292 U.S. 151, MR. CHIEF JUSTICE HUGHES STATED THAT BROADLY SPEAKING, DEPRECIATION IS THE LOSS NOT RESTORED BY CURRENT MAINTENANCE DUE TO ALL THE FACTORS CAUSING THE ULTIMATE RETIREMENT OF THE PROPERTY WHICH EMBRACE WEAR AND TEAR, DECAY, INADEQUACY AND OBSOLESCENCE, AND THAT IN DETERMINING REASONABLE RATES FOR SUPPLYING PUBLIC SERVICE IT IS PROPER TO INCLUDE IN THE OPERATING EXPENSES, THAT IS, IN THE COST OF PRODUCING THE SERVICE, AN ALLOWANCE FOR CONSUMPTION OF CAPITAL IN ORDER TO MAINTAIN THE INTEGRITY OF THE INVESTMENT IN THE SERVICE RENDERED. SEE ALSO THE AUTHORITIES CITED IN THIS OPINION AT PAGE 167, INCLUDING KNOXVILLE V. WATER CO; 212 U.S. 1, DECIDED JANUARY 4, 1909, TO THE EFFECT AT PAGE 14, THAT IT IS NOT ONLY THE RIGHT BUT THE DUTY OF A PUBLIC SERVICE CORPORATION TO MAKE SUCH A PROVISION, BUT WHERE IT FAILS TO DO SO AS THE RESULT OF OMISSION AND ERRORS OF MANAGEMENT WHICH HAVE BEEN COMMITTED IN THE PAST THE FAULT IS ITS OWN. IN THE OPINION OF THE SURROGATE'S COURT OF NEW YORK COUNTY, IN RE DAVIES ESTATE, FEBRUARY 3, 1950, 96 N.Y.S. 2D 191, A MEMBER OF AUTHORITIES WERE REVIEWED AND IT WAS STATED AT PAGE 6,"DEPRECIATION GENERALLY EXCLUDES COSTS CHARGEABLE TO MAINTENANCE.' CF. GRAND RAPIDS AND I. RY.CO. V. DOYLE, D.C. MICH. 1915, 245 F. 792, AND INTERNATIONAL RY.CO. V. PRENDERGAST, D.C. N.Y. 1932, 1 F.SUPP. 623, AND IN RE FIFTH MADISON CORPORATION, C.A. N.Y. 1948, 77 N.E. 2D 134.

WE ARE AWARE THAT PUBLICATIONS HAVE BEEN DISTRIBUTED BY THE AMERICAN HOSPITAL ASSOCIATION WHICH CONTAIN RECOMMENDATIONS RELATIVE TO THE DETERMINATION AND ALLOCATION OF COSTS FOR HOSPITALS WHICH INCLUDE CONSIDERATION OF DEPRECIATION. FOR EXAMPLE, SEE "UNIFORM CHART OF ACCOUNTS AND DEFINITIONS FOR HOSPITALS" AND "COST FINDING FOR HOSPITALS" ISSUED IN 1959 AND 1961. AND WHILE GENERAL RULES FOR DETERMINING COSTS ARE RECOGNIZED AND DESERVE CONSIDERABLE WEIGHT, IT SEEMS MANIFEST FROM THE PROVISIONS OF THE ACTS OF OCTOBER 5 AND OCTOBER 31, 1949, THAT THE INSTANT CASE IS UNIQUE IN MANY RESPECTS. REASONABLY CONSTRUED, THESE STATUTORY PROVISIONS MIGHT BE REGARDED AS PRECLUDING THE CHARGING OF DEPRECIATION ON THE BUILDING AND THE INITIAL COST OF THE MINOR EQUIPMENT TO THE GOVERNMENT SINCE THE COUNTY WAS OBLIGATED BY THESE STATUTES TO BEAR THE COST OF SUCH ITEMS AS A CONDITION TO THE TRANSFER OF THE LAND AND THE APPROPRIATION OF FEDERAL FUNDS TO ASSIST IN THE CONSTRUCTION OF THE HOSPITAL. CF. SECTION 13-1 28.4, NEW MEXICO STATUTES ANNOTATED, 1961 POCKET SUPPLEMENT, RELATING TO CONTRACTS FOR THE HOSPITALIZATION OF RECIPIENTS OF PUBLIC ASSISTANCE WHICH REQUIRES THAT "THE STATE BOARD OF PUBLIC WELFARE SHALL MAKE ITS DETERMINATION OF THE ALL-INCLUSIVE PER DIEM COST FOR ALL PATIENTS IN EACH HOSPITAL IN ACCORDANCE WITH A UNIFORM SYSTEM OF HOSPITAL ACCOUNTING AND COST ANALYSIS * * *.' HOWEVER THIS MAY BE, IT IS ABUNDANTLY CLEAR THAT UNDER THE STATUTORY PROVISIONS AND THE TERMS OF THE CONTRACT FOR APPLICATION HERE THE RESPONSIBILITY FOR DETERMINING THE AVERAGE ANNUAL PER DIEM COST OF OPERATION AND MAINTENANCE HAS BEEN VESTED IN THE SURGEON GENERAL AND THAT ONLY THOSE ITEMS OF COST WHICH ARE APPROVED BY THE SURGEON GENERAL MAY BE INCLUDED. ALSO, IT HAS BEEN EXPRESSLY AGREED THAT THE DETERMINATION AND DECISIONS OF THE SURGEON GENERAL ARE FINAL SUBJECT TO APPEAL TO THE SECRETARY OF HEALTH, EDUCATION, AND WELFARE.

THE GENERAL RULE IS WELL ESTABLISHED THAT WHERE A PARTICULAR PERSON IS DESIGNATED IN A CONTRACT TO ACT AS AN ARBITER OF DISPUTED QUESTIONS OF FACT ARISING THEREUNDER HIS DECISIONS ARE FINAL AND CONCLUSIVE ON THE PARTIES. SEE THE AUTHORITIES COLLECTED IN THE ANNOTATIONS 54 A.L.R. 1255, 110 A.L.R. 137, AND 137 A.L.R. 530. AND IN THIS CONNECTION, THE CONGRESS HAS ESTABLISHED A GENERAL POLICY PERTAINING TO THE REVIEW OF DECISIONS ON QUESTIONS OF FACT BY OFFICIALS UNDER GOVERNMENT CONTRACTS AS EVIDENCED BY THE PROVISIONS OF 41 U.S.C. 321 322, WHICH PROVIDE IN MATERIAL PART THAT "ANY SUCH DECISION SHALL BE FINAL AND CONCLUSIVE UNLESS THE SAME IS FRAUDULENT OR CAPRICIOUS OR ARBITRARY OR SO GROSSLY ERRONEOUS AS NECESSARILY TO IMPLY BAD FAITH, OR IS NOT SUPPORTED BY SUBSTANTIAL EVIDENCE.' AND IT HAS BEEN CONSISTENTLY HELD THAT AN AGREED ADMINISTRATIVE REMEDY MUST BE EXHAUSTED AS A GENERAL RULE BEFORE RESORT TO THE COURTS. SEE UNITED STATES V. CALLAHAN WALKER CO., NOVEMBER 9, 1942, 317 U.S. 56; UNITED STATES V. BLAIR, APRIL 10, 1944, 321 U.S. 730, AND UNITED STATES V. BEUTTAS, 1945, 324 U.S. 768. CF CONTINENTAL ILLINOIS NATIONAL BANK V. UNITED STATES, 1952, 121 CT.CL. 203 AND ACORN DECORATING CORPORATION V. UNITED STATES, 1959, 146 CT.CL. 394.

THE ADMINISTRATIVE ACTION IN THIS CASE HAS GIVEN RISE TO A DISPUTE AND SUBMISSION OF THE INSTANT CLAIM BY THE HOSPITAL WHICH WE BELIEVE FROM A CAREFUL CONSIDERATION OF THE FOREGOING COMES WITHIN THE PURVIEW OF THE SETTLEMENT PROCEDURE PRESCRIBED BY THE CONTRACT. THAT COMPLIANCE WITH THIS PROCEDURE IS MANDATORY UPON THE CONTRACTING PARTIES--- IN THIS CASE THE GOVERNMENT AS WELL AS THE HOSPITAL--- SEEMS BEYOND QUESTION. SEE THE AUTHORITIES CITED ABOVE. AND SINCE THE CLAIM WAS NOT CONSIDERED ADMINISTRATIVELY IN ACCORDANCE WITH THIS PROCEDURE PRIOR TO TRANSMITTAL HERE IT MAY NOT BE REGARDED AS A MATTER PROPERLY FOR DETERMINATION BY OUR OFFICE. CF. 37 COMP. GEN. 568 AND 38 ID. 749.

YOU ARE ACCORDINGLY ADVISED THAT UNTIL THE ADMINISTRATIVE REMEDY AGREED UPON BY THE PARTIES HAS BEEN EXHAUSTED WE WOULD NOT BE WARRANTED IN EXPRESSING AN OPINION ON THE MERITS OF THE CLAIMS.

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