Targets not measurable
Targets Failing SMART Specificity
A target that cannot be measured unambiguously cannot be audited — and vague targets are among the most common reasons performance information is found not useful.
Why SMART Specificity Matters
The National Treasury Framework for Managing Programme Performance Information requires targets to be specific, measurable, achievable, relevant and time-bound. Targets that fail the SMART specificity test leave both managers and auditors unable to determine whether they were met, producing findings on the usefulness of reported performance. AuditPro Core screens every target against the SMART criteria so weak indicators are fixed during planning, not flagged during the audit.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Targets assessed
298
Not specific
53
18%
Not measurable
41
14%
Fully SMART
204
68%
Target quality split
Non-specific target examples
| Target wording | Issue |
|---|---|
| Enhance community wellbeing | No measurable unit |
| Improve road network | No quantum or timeframe |
| Strengthen institutional capacity | Not specific |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Specificity in Practice
A specific target names exactly what will be delivered, to whom and by when, with no room for interpretation. Phrases like 'improve' or 'enhance' without a number or date fail the test.
Measurability and Audit
If a target cannot be measured against a defined data source, the auditor cannot conclude whether it was achieved. Unmeasurable targets are effectively unauditable and attract a usefulness finding.
Fixing Targets at Source
The cheapest place to correct a vague target is in the APP or SDBIP before the year begins. Re-engineering targets after reporting starts invites the suspicion of moving goalposts.
How AuditPro Core Bridges the Gap
- SMART screening: each target is tested against specificity and measurability criteria during planning.
- Exception workflow: targets failing the test are routed back to the owning programme for redrafting before tabling.
- Traceability: every target links to its indicator definition and intended data source.
- Audit-ready evidence: the screened target set documents that the plan was quality-assured before adoption.
Key Takeaways
- Targets must be specific and measurable to be auditable.
- Vague verbs without a number or date fail the SMART test.
- Unmeasurable targets attract usefulness findings on performance information.
- Correct weak targets during planning, not after reporting begins.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.