What exactly is an "unfinished job"? If it's functionality that doesn't exist yet, it doesn't need to exist until there is something that requires it, in which

What exactly is an "unfinished job"? If it's functionality that doesn't exist yet, it doesn't need to exist until there is something that requires it, in which case a TODO is useless and your ticket will be a meaningful business requirement if and when that requirement exists. If it's "tech debt," then you have to ask yourself "can it ship like this?" If they answer to that question is "yes," then you should really be asking yourself "does this need doing?" If at that point the answer really is "yes" (unlikely) then hopefully your team has enough context and understanding of their codebase that they can do it when appropriate - if you really really have to, raise a ticket. TODOs are a symptom that something is wrong up the chain.