drop  table hr 

drop  table REQUIRED_AUDITS 

drop  table SCORE_ENTRY 

create table hr ( 
 id number, manager_email varchar2(30),      VP      varchar2(30) 
 )

create table REQUIRED_AUDITS ( 
 id number, manager_email varchar2(30),     employee_email   varchar2(30), audits_required number, audit_eligible varchar2(1) 
 )

create table SCORE_ENTRY ( 
 id number, manager_email varchar2(30),     employee_email   varchar2(30), score number 
 )

insert into hr values (  1 ,'john@com.com','jake@com.com')

insert into hr values (   2 ,'smith@com.com','kathleen@com.com')

insert into hr values (   3 ,'maria@com.com','james@com.com')

insert into hr values (   4 ,'linda@com.com','david@com.com')

insert into hr values (   5 ,'jess@com.com','kim@com.com')

insert into REQUIRED_AUDITS values (  1 ,'john@com.com','brad@com.com', 5 ,'Y' )

insert into REQUIRED_AUDITS values (   2 ,'linda@com.com','gloria@com.com',               2,'Y' )

insert into REQUIRED_AUDITS values (  3 ,'linda@com.com','susan@com.com',               7,'Y' )

insert into REQUIRED_AUDITS values (  4 ,'john@com.com','carmen@com.com',               5,'Y' )

insert into REQUIRED_AUDITS values (  5 ,'linda@com.com','aaron@com.com',              25,'N' )

insert into SCORE_ENTRY values (   1 ,'linda@com.com','gloria@com.com', 85.04 )

insert into SCORE_ENTRY values (  2 ,'linda@com.com','susan@com.com',   100 )

insert into SCORE_ENTRY values (   3 ,'john@com.com','carmen@com.com', 80.50 )

select hr.manager_email 
       , sum(ra.audits_required) as tot_audits_required 
       , count(se.score) as audits_performed 
       , (count(se.score) / sum(ra.audits_required)) * 100 as pct_complete       
from hr 
left outer join ( select * from  REQUIRED_AUDITS where audit_eligible = 'Y') ra on ra.manager_email = hr.manager_email 
left outer join SCORE_ENTRY se on se.employee_email = ra.employee_email 
group by hr.manager_email 
order by hr.manager_email 

Add a rogue SCORE_ENTRY record

insert into SCORE_ENTRY values ( 4 ,'linda@com.com','aaron@com.com', 80.50 )

re-run the query

select hr.manager_email  
       , sum(ra.audits_required) as tot_audits_required  
       , count(se.score) as audits_performed  
       , (count(se.score) / sum(ra.audits_required)) * 100 as pct_complete        
from hr  
left outer join ( select * from  REQUIRED_AUDITS where audit_eligible = 'Y') ra on ra.manager_email = hr.manager_email  
left outer join SCORE_ENTRY se on se.employee_email = ra.employee_email  
group by hr.manager_email  
order by hr.manager_email 

select 
RA.manager_email, 
sum(RA.audits_required) as ReqQty,
(select count(manager_email) from SCORE_ENTRY SE where SE.manager_email = RA.manager_email) as Compleated 
from REQUIRED_AUDITS RA
where audit_eligible='Y'
group by manager_email

insert into SCORE_ENTRY values (  12 ,'linda@com.com','susan@com.com',   100 )

insert into SCORE_ENTRY values (   11 ,'linda@com.com','gloria@com.com', 85.04 )

select hr.manager_email  
       , sum(ra.audits_required) as tot_audits_required  
       , count(se.score) as audits_performed  
       , (count(se.score) / sum(ra.audits_required)) * 100 as pct_complete        
from hr  
left outer join ( select * from  REQUIRED_AUDITS where audit_eligible = 'Y') ra on ra.manager_email = hr.manager_email  
left outer join SCORE_ENTRY se on se.employee_email = ra.employee_email  
group by hr.manager_email  
order by hr.manager_email 

WITH aud(manager_email,Total_audits) AS
  (SELECT manager_email,
    SUM (
    CASE
      WHEN audit_eligible = 'Y'
      THEN audits_required
    END )
  FROM REQUIRED_AUDITS
  GROUP BY manager_email
  ),  --Total_audits

  scores(manager_email,Audits_Performed) AS
  (SELECT manager_email,
    COUNT ( ID )
  FROM SCORE_ENTRY s
  GROUP BY manager_email
  )  --Audits_Performed

SELECT h.manager_email manager,
  a.Total_audits,
  s.Audits_Performed,
  100 * s.Audits_Performed / a.Total_audits percentage_complete
FROM HR h
LEFT OUTER JOIN aud a
ON h.manager_email = a.manager_email
LEFT OUTER JOIN scores s
ON h.manager_email = s.manager_email
ORDER BY 2 DESC NULLS LAST