Looking at the flags raised for my own posts on Drupal Answers, I found the following one.
The flag was handled by a Community Coordinator, but the flag is still shown as active.
Should not the flag be shown as helpful or declined? Since there isn't any post to close or delete, automatically handling the flag should not be possible; if that were the case, the Community user should be shown as deletion user. As this is not the case, a moderator should have manually handled the flag.