Here are some key points to remember regarding the plan of correction:

• The PoC is required.
• The agency must develop a PoC for each cited deficiency and violation on each survey report received.
• Preparing a PoC is not construed as an admission of wrong-doing.
• Not preparing a PoC opens the agency up to possible enforcement action.
• The agency must prepare a PoC even if it disagrees with the findings or is planning to request an informal review of deficiencies.
• The PoC must be typed or written legibly in blue or black ink.
• The PoC for a given violation or deficiency must be typed or written in the right column of the statement of violations or deficiencies next to the appropriate tag number and violation/deficiency.