Predetermined Objectives
APP Targets Achieved vs Planned
Annual Performance Plan targets achieved against those planned across the financial year.
Why achievement of APP targets is audited every year
The Annual Performance Plan translates an entity's mandate into the targets it commits to deliver, and AGSA audits performance against predetermined objectives as a distinct audit area alongside the financials. Overstated or unsupported achievement undermines accountability to citizens and oversight bodies. AuditPro Core reconciles APP targets achieved against those planned so that performance reporting is reliable, evidenced and ready for audit of predetermined objectives.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Targets Planned
248
Targets Achieved
176
71% achievement
Not Achieved
72
29% of plan
YoY Improvement
+6%
vs prior year
Planned vs Achieved by Quarter
Programme Achievement Detail
| Programme | Planned | Achieved | Rate |
|---|---|---|---|
| Administration | 48 | 40 | 83% |
| Community Services | 64 | 42 | 66% |
| Planning & Development | 52 | 37 | 71% |
| Infrastructure | 84 | 57 | 68% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Predetermined objectives
Predetermined objectives are the planned targets set in the APP at the start of the year. They are predetermined precisely so that reported performance can be measured against a fixed, auditable baseline.
Achieved versus planned
The core measure is the proportion of planned targets actually achieved, supported by verifiable evidence. A reported achievement without a source document is an audit finding waiting to happen.
Usefulness and reliability
AGSA tests whether performance information is both useful, meaning relevant and well-defined, and reliable, meaning accurate and supported. Both qualities must hold for the reported result to survive audit.
How AuditPro Core Bridges the Gap
- Achievement reconciliation: compares reported achievement against planned APP targets.
- Evidence linkage: ties each reported result to its portfolio of supporting evidence.
- Exception flagging: highlights targets reported as achieved without sufficient evidence.
- Audit-ready export: assembles the performance information file for AGSA's audit of predetermined objectives.
Key Takeaways
- Predetermined objectives give a fixed baseline to audit performance against.
- Reported achievement must be backed by verifiable source evidence.
- AGSA tests performance information for both usefulness and reliability.
- Unsupported achievement claims are predictable audit findings.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.