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.