Indicators not well defined
APP Indicators Missing Baselines
Annual Performance Plan indicators tabled without a prior-year baseline against which to measure progress.
Why missing baselines undermine the APP
A baseline is the prior-year starting point against which a target's progress is measured, and an Annual Performance Plan indicator tabled without one cannot demonstrate improvement or be properly audited. Missing baselines are a recognised usefulness finding because they leave targets floating with no reference for assessment. AuditPro Core identifies APP indicators lacking a baseline so the gap is closed before the plan is finalised.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators reviewed
312
Missing baseline
47
15% of plan
Estimated baseline
29
unverified
Audited baseline
236
76%
Baseline quality by programme
Indicators flagged without baseline
| Indicator | Programme | Baseline |
|---|---|---|
| Km of gravel roads bladed | Infrastructure | Missing |
| Households with refuse removal | Community | Estimated |
| Building plans approved <30 days | Planning | Missing |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Baseline defined
A baseline is the most recent reliable actual value for an indicator, establishing the point of departure. Without it, a target number conveys ambition but no measurable progress.
Usefulness implication
The FMPPI treats a missing baseline as a usefulness defect because the indicator cannot show whether performance improves. It is among the simplest findings to prevent and to incur.
Baseline reliability
A baseline is only as good as the prior-year data behind it, which must itself be reliable. Carrying forward an unaudited or estimated baseline imports risk into the new plan.
New indicator handling
Genuinely new indicators may have no prior actual, which must be stated explicitly rather than left blank. Disclosing the absence and rationale is the correct, auditable approach.
How AuditPro Core Bridges the Gap
- Baseline check: AuditPro Core scans APP indicators for a populated, reliable baseline before tabling.
- Omission flags: indicators without a baseline are flagged for completion or explicit disclosure.
- Source linkage: baselines tie to the prior-year actual and its evidence for reliability.
- Pre-tabling export: a baseline-completeness report supports internal and audit-committee review.
Key Takeaways
- Establish a reliable prior-year baseline for every measurable indicator.
- Treat a missing baseline as an avoidable usefulness finding.
- Ensure the baseline itself rests on reliable prior-year data.
- For genuinely new indicators, disclose the absence of a baseline explicitly.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.