45 C.F.R. § 182.60
(a) Violations requiring a corrective action plan. If CMS determines a provider's noncompliance with the requirements of this part continues after a warning notice, a corrective action plan may be required. A violation may include, but is not limited to, the following:
(c) Compliance with corrective action plan requests and corrective actions.
(2) A provider's corrective action plan must specify elements including, but not limited to:
(d) Noncompliance with corrective action plan requests and requirements.