Performance Management
SDBIP Mid-Year Revision Scale
Revising SDBIP targets downward at the mid-year adjustment is sometimes legitimate, but a large scale of revision can be a way to manufacture achievement rather than deliver it.
Why Mid-Year Revision Scale Matters
The mid-year budget and performance assessment allows the SDBIP to be adjusted, but the extent of revision is itself a control indicator. Wholesale lowering of targets to match expected results inflates year-end achievement and is a recognised red flag for the AGSA on the integrity of performance reporting. AuditPro Core quantifies the scale of mid-year target revision so legitimate adjustment is distinguished from goalpost-moving.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Targets
312
Revised mid-year
74
24%
Revised downward
58
78% of revisions
Revised upward
16
22%
Revision direction by KPA
Largest downward revisions
| Indicator | Original | Revised |
|---|---|---|
| Households electrified | 1800 | 1100 |
| Km roads paved | 42 | 24 |
| Sites serviced | 950 | 610 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Legitimate Adjustment
The mid-year process genuinely accommodates changed circumstances, funding shifts and the adjustment budget. Modest, justified revisions are a normal and proper part of in-year management.
Revision as Achievement Engineering
When many targets are revised downward to where the entity already sits, the year-end achievement rate is engineered rather than earned. The scale and direction of revision expose this pattern.
Transparency of the Change
Each revision should be documented, approved through the adjustment process and disclosed. Undocumented or undisclosed changes are treated as a reliability and consistency concern.
How AuditPro Core Bridges the Gap
- Revision measurement: the scale and direction of mid-year target changes are quantified per indicator.
- Exception workflow: large downward revisions are flagged for justification and approval review.
- Traceability to source: each revision links to the adjustment budget and council approval.
- Audit-ready evidence: the revision register documents that changes were justified and properly sanctioned.
Key Takeaways
- Mid-year revision is legitimate but its scale is a control indicator.
- Wholesale downward revision engineers achievement rather than earning it.
- Every revision must be documented, approved and disclosed.
- Quantifying revision separates proper adjustment from goalpost-moving.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.