The count of "Feedback Requiring a Response" on the Dashboard, may differ to the number of rows in the Feedback requiring response report.  

The count on the dashboard is each piece of feedback that requires a response.  

The report contains one row for each Process, and it has a column with the count of the number of feedback items requiring response for that Process.  
 

If a Process has more than one piece of feedback requiring a response the number of rows in the report will be different to the count on the dashboard.