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. The overall number had decreased for two quarters, but had a net increase in the most recent quarter as 17 recommendations were resolved, but 14 recommendations were added.