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 was a significant net increase in the number this quarter which was comprised of two recommendations being resolved and 48 others being added.  This is due to multiple external audits in the prior year for which the recommendations are now coming due. There were 27 other recommendations that were appropriately resolved before ever hitting the one year mark.