According to a report issued by the Department of Health and Human Services (HHS), 94 percent of nursing homes received citations for violating federal health and safety standards in 2007. The Department noted that for-profit nursing homes were more likely to be cited than nonprofit or other types of nursing homes. Of the nursing homes cited, 17 percent had problems that caused residents actual harm or immediate jeopardy. Common problems included infected bedsores, incorrect medication, poor diet, and patient abuse and neglect. To help nursing homes improve patient care and regulatory compliance, and to address significant changes in the way nursing facilities operate, the HHS Office of Inspector General has issued a supplemental voluntary compliance guidance addressing issues of patient care, fraud and abuse, and billing.