I don’t keep track. Every time I see a flag come in, I read through the thread containing the flagged post, and then decide whether or not the flag was reasonable or out of spite or something, and depending on that determination, I then decide what the most appropriate course of action is:
• agree (flag counts against the flagged person)
• disagree (flag counts against the flagger, but in a different way than getting flagged does–the system tracks “helpful flags” for everyone, making it easy for us to see at a glance how trustworthy the flagger is)
• defer (nothing happens)