This measure reflects the number of audit recommendations that are still unresolved after one year from the date the recommendation was made.  To be resolved, a recommendation must be implemented, determined that it no longer is applicable, or show justification for why it will not be implemented.

Some audit recommendations may take time to implement, and as such there is not an expectation for this measure to be zero.  The goal for this measure is to have five or less unresolved recommendations at a given time. If it exceeds this amount, a decrease over time towards the goal indicates improvement. There has been a net increase in the number this quarter which was comprised of four recommendations being resolved and six others being added.  There were 13 other recommendations that were appropriately resolved before ever hitting the one year mark.