If an error relates to the extent of the coverage or the effective date of coverage,
the State must submit a new Modification in order to correct the error. The new Modification
must clearly explain the nature of the error and request its correction. The State
must provide evidence that establishes an error actually occurred. Acceptable evidence
may include a copy of the intrastate Agreement of coverage between the State and the
political entity, minutes of meetings documenting intended coverage, or statements
by appropriate officials clarifying the intended coverage at the time coverage was
requested. The entity's wage reporting practices and contribution history must be
consistent with the purported intended coverage.
Generally, an error in an Agreement or Modification which can be corrected by a subsequent
Modification results from a situation where all individuals or agencies concerned
took every action they believed necessary to effectuate the coverage desired, but
because of the error failed to accomplish the objective.
Corrections are not limited to errors made by the State itself as an error on the
part of a political subdivision may also be corrected.