Which statement correctly describes the information IPP should include when associating NRs?

The statement that the IPP should include the number and date of the most recent previous associated NR is indeed the correct choice. This information is crucial for maintaining a comprehensive and accurate record of noncompliance issues within the inspection process. By documenting the most recent number and date, inspectors can effectively track patterns of noncompliance over time and establish context for the current nonconformance. This aids in determining whether the issue is recurring or if it has been previously addressed, allowing for better management of the facility's compliance history.

This information also plays a significant role in risk assessment and targeted inspections, as it helps IPP evaluate the effectiveness of previous corrective actions. Including such details ensures continuity and accountability in the inspection processes.

The other choices, while relevant in different contexts, do not provide the same level of essential historical context regarding noncompliance that would aid in managing current inspections. For example, the type of enforcement action, staff names, or inspection site location may be useful, but they do not directly tie to the history of noncompliance in the way that the number and date of the last associated NR do.