When possible, United States Attorneys should require an explicit stipulation of all facts of a defendant's fraud against the United States when agreeing to a plea bargain, including acknowledgement of the financial consequences or damages to the government. A good example of this approach and its usefulness in ensuing civil litigation may be found in United States v. Podell, 436 F. Supp. 1039, 1042-1044 (S.D.N.Y. 1977),aff'd 572 F.2d 31, 36 (2d Cir. 1978). Concerning such pleas, USAs should also be aware of JM 9-2.159; 9-27.641 (Multi-District (global) Agreement Requests); 9-42.010 (Coordination of Civil and Criminal Fraud Against the Government); 9-42.451 (Plea Bargaining in Medicare/Medicaid Cases); and 9-16.030 (Investigative Agency and Victim to be Consulted).