The Unexecuted Procedures report contains the following information for each unexecuted procedure:
You might want to check that your program does not contain any procedure names that are not referenced explicitly by the program. Such procedures are not necessarily redundant as they might be executed without your knowledge as a result of unexpected PERFORM ranges.
You should not assume that any procedure listed in an Unexecuted Procedures report is never executed. Instead, you should investigate whether control passes into the procedure. You could do this using a breakpoint or producing statement count information.