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complaints , as Required By Law. If permitted, without unreasonable delay and, in any event, no <br /> more than 48 hours of receipt of the request or notification, Business Associate will notify <br /> Covered Entity in writing of any request by any governmental entity, or its designee , to review <br /> Business Associate ' s compliance with law or this BAA , to pursue a complaint, or to conduct an <br /> audit or assessment of any kind involving Protected Health Information received from Covered <br /> Entity or created on Covered Entity ' s behalf. <br /> (h) Business Associate shall report to Covered Entity ( see Exhibit B ) any use or <br /> disclosure of Protected Health Information that is not in compliance with the terms of this <br /> Agreement as well as any Breach of which it becomes aware , without unreasonable delay, and in <br /> no event later than forty- eight (48 ) hours of such Discovery . Such notification shall contain the <br /> elements required by 45 C . F . R. § 164 . 410 . In addition, Business Associate agrees to mitigate , to <br /> the extent practicable , any harmful effect that is known to Business Associate of a use or <br /> disclosure of Protected Health Information by Business Associate in violation of the <br /> requirements of this Agreement, as well as to reasonably cooperate with Covered Entity should <br /> Covered Entity elect to review or investigate such noncompliance or Breach . Business Associate <br /> shall reasonably cooperate in Covered Entity ' s Breach analysis and/or risk assessment, if <br /> requested . Furthermore , Business Associate shall reasonably cooperate with Covered Entity in <br /> the event that Covered Entity determines that any third parties must be notified of a Breach, <br /> provided that Business Associate shall not provide any such notification except at the direction <br /> of Covered Entity . Business Associate shall indemnify and hold harmless Covered Entity for any <br /> direct injury or damages arising from any noncompliance with this Agreement or any Breach <br /> attributable to the negligence of Business Associate , including the failure to execute the terms of <br /> this Agreement . <br /> (1) Business Associate shall permit Covered Entity, after providing ten ( 10 ) business days ' <br /> written notice , to conduct an audit of Business Associate ' s compliance with this BAA and the <br /> HIPAA Rules , provided that such audit does not unreasonably interfere with Business <br /> Associate ' s operations . Such audit may consist of an onsite visit, a series of inquiries that <br /> requi re written responses , or both . Business Associate shall promptly and completely respond to <br /> Covered Entity ' s reasonable requests for information in support of the audit, which shall not be <br /> conducted more than once annually except in cases of an actual Breach or noncompliance with <br /> this BAA or the HIPAA Rules . Each Party shall bear its own costs associated with the audit . <br /> IV . AVAILABILITY OF PHI <br /> (a) Business Associate agrees to make available within ten ( 10 ) days of a request by <br /> Covered Entity Protected Health Information in a Designated Record Set to Covered Entity to <br /> the extent and in the manner required by 45 C . F . R . § 16405240 <br /> (b ) Business Associate agrees to make available Protected Health Information in a <br /> Designated Record Set for amendment and to incorporate any amendments to Protected Health <br /> Exhibit C - 5 <br />