This measure is calculated by identifying the number of recurring APA internal control findings published in APA audit reports for the previous fiscal year. This data can be found in the Comptroller's Quarterly Report in the 'Audit Reports' section. This measure may be adjusted for certain complex findings whose corrective action may involve multiple agencies and institutions and entail multi-year efforts. The Department of Accounts tracks and follows up with agencies to ensure they are resolving the recurring findings.