; (ii) if a management decision was made during the reporting period, the dollar value of disallowed costs and funds to be put to better use as agreed to in the management decision; and (iii) the total number of reports where a management decision was made during the reporting period and the total corresponding dollar value of disallowed costs and funds to be put to better use as agreed to in the management decision; and (B) with respect to final actions— (i) whether, if a management decision was made before the end of the reporting period, final action was taken during the reporting period; (ii) if final action was taken, the dollar value of— (I) disallowed costs that were recovered by management through collection, offset, property in lieu of cash, or otherwise; (II) disallowed costs that were written off by management; (III) disallowed costs and funds to be put to better use not yet recovered or written off by management; (IV) recommendations that were completed; and (V) recommendations that management has subsequently concluded should not or could not be implemented or completed; and (iii) the total number of reports where final action was not taken and the total number of reports where final action was taken, including the total corresponding dollar value of disallowed costs and funds to be put to better use as agreed to in the management decisions; (3) whether the establishment entered into a settlement agreement with the official described in subsection (b)(14)(A), which shall be reported regardless of any confidentiality agreement relating to the settlement agreement; and (4) a statement explaining why final action has not been taken with respect to each audit, inspection, and evaluation report in which a management decision has been made but final action has not yet been taken, except that such statement— (A) may exclude reports if— (i) a management decision was made within the preceding year