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Nebraska · Heritage Health · Applied behavior analysis

Nebraska's auditor tore into ABA notes. The new service definitions answer, rule by rule.

In September 2025 the Nebraska Auditor of Public Accounts published an attestation report on ABA billing: session notes lacking detail, missing signatures, and signing times inconsistent with billed time. Effective July 1, 2026, DHHS reissued the ABA service definitions (Provider Bulletin 26-06), and the new text reads like a response: narrative substantiation, accurate start and end times, and a non-billable list that names naps, meals, and extended breaks. The matching rule set lives in the rules library in the Penguin Health app.

In the rules libraryNebraska Medicaid ABA · seven rules · maintained by Penguin · reviewed
Auditor report on ABASep 2025

Notes lacking detail, missing signatures, inconsistent times.

New service definitions effectiveJul 1, 2026

Provider Bulletin 26-06, with a companion requirements document.

Named non-billableNaps & meals

Plus extended recreational reinforcement and extended breaks.

Excluded settingSchools

No direct ABA billing in a school setting.

The definitions

What the July 2026 service definitions require

The service definitions and their companion requirements document, together with the progress-note regulation at 471 NAC 32-001.12A, set the note standard: each service substantiated through a narrative of activities and interventions, tied to treatment-plan goals, with the individual's response, and a list of what cannot sit inside billed time.

The note elementscompanion requirements; 471 NAC 32-001.12A
  • The client's name, the practitioner's name and title, the date of service, the type of therapy, and an accurate start and end time.
The narrativeservice definitions
  • A narrative summary of activities and interventions substantiating the service. The auditor found notes that did not.
Goals and responseservice definitions
  • The treatment-plan goals addressed, participation and any goal revision, and the individual's response to the session.
Non-billable timeservice definitions
  • Naps; extended recreational reinforcement; meals without active goals and treatment; extended breaks in active intervention.
  • No direct ABA billing in a school setting.
  • Supervision of technicians is documented in progress notes.
A cross-session requirement; supervision reporting covers it from data the organization supplies.

The checklist

What a Nebraska ABA note has to show

Each item below names its source and the Penguin rule that checks it. Nebraska sets no fixed note-completion deadline (it defers that to provider policy), so none is claimed.

The note showsWhat that means in practiceSourceRule
Client, practitioner with title, date, and type of therapyWho, by whom, when, and what service.companion requirementsNE-1
An accurate start and end time matching the billingThe auditor flagged times inconsistent with billed time.service definitionsNE-2
A narrative of activities and interventionsThe note substantiates the service, not just that it happened.service definitionsNE-3
Treatment-plan goals addressed, with participationThe session ties to the plan.service definitionsNE-4
The individual's response to the sessionHow the client responded, in the note.service definitionsNE-5
No non-billable time inside the billed windowNaps, meals without active goals, and extended breaks stay outside it.service definitionsNE-6
No direct billing in a school settingSchool place of service is excluded.service definitionsNE-7

In the rules library

Seven Nebraska rules, ready to turn on

Open the rules library in the Penguin Health app, choose Nebraska Medicaid ABA, and click Add to organization. Rules your organization already has are left alone, so adding the set twice only fills gaps. After adding, edit any rule or add your own alongside them.

Each rule runs only on notes billed to Nebraska Medicaid (Heritage Health) payers. Penguin checks the CentralReach payer name, so a Nebraska rule never fires on a commercial note in the same organization, and an organization whose payer names differ edits that match after adding the set.

Penguin reads signed session notes from CentralReach, read-only, after signature and before the claim, and runs the set on every note. Deterministic rules compare record fields. AI rules are read by the AI, which returns a pass or fail with a one-sentence reason.

Rules libraryPenguin Health app
Nebraska Medicaid ABAMaintained by Penguin

Seven rules for the July 2026 Nebraska ABA service definitions, written after the September 2025 state audit: note elements, accurate times, narratives, non-billable time including naps and meals, and the school-setting exclusion.

reviewed
Oct 26, 2026
runs on
Notes billed to Nebraska Medicaid (Heritage Health) payers
sources
NE DHHS ABA Service Definitions, effective Jul 1, 2026; companion requirements; 471 NAC 32-001.12A
watching
The service definitions and the companion requirements document
Add to organizationAdds all seven rules and their QA guidance. Edit any rule afterward, or add your own alongside them.

Every failure ships with QA guidance for that program code: an educational email, numbered action steps, and a QA email pre-filled with the date of service and a link to the note. Each reviewer action is written to a write-once audit log with seven-year retention. Billing Medicaid in more than one state? The rules library covers twenty-nine, including South Dakota and Missouri.

Maintained by Penguin

We watch the definitions so the rules never go stale

Nebraska just demonstrated how fast this text moves: an audit in September 2025, new service definitions ten months later. The Nebraska set is tied to the current definitions, not to the ones the auditor scored.

Watch

The service definitions and the companion requirements document. Penguin fetches the sources on a schedule and archives every revision.

Update

We rewrite the affected rule, cite the document that changed it, and date the review. The set shows its sources and review date in the library.

Re-run

An updated rule runs in the next scheduled validation and on demand against notes you have already reviewed, so a changed requirement shows you exactly which past notes it touches.

  1. The auditor's attestation report

    Session notes lacking detail, missing signatures, and signing times inconsistent with billed time.

  2. New service definitions take effect

    Provider Bulletin 26-06: narrative substantiation, accurate times, the non-billable list, and the school exclusion.

    LibraryNE-1 through NE-7 are built against this edition, not the one the auditor scored.

  3. Nebraska set reviewed

    Checked against the July 2026 definitions and companion requirements. Current.

  4. Watching
    The next revision

    When the definitions change again, the set is updated and every organization using it gets the change.

State alerts

Get an email when Nebraska changes its documentation rules

We fingerprint 56 official payer documents every week, Nebraska's among them. When one changes, a person verifies what changed and writes a short plain-language summary before anything is sent. A few emails a year, not a newsletter. Unsubscribe anytime.

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Next step

Run a month of Nebraska notes through Penguin

Bring one month of session notes. We add the Nebraska set from the rules library, run it, show every finding beside the source it maps to, and hand your QA lead the fix for each one. Or get a demo account and click through Penguin on your own time first.