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Targets not measurable

Targets Not Specific or Time-Bound

APP and SDBIP targets failing the specific, measurable and time-bound criteria.

📖 6 min read🎯 Intermediate✍️ Updated 2026

Why immeasurable targets fail at the gate

A target that is not specific, measurable or time-bound cannot be audited and almost always produces an AOPO usefulness finding regardless of actual delivery. The National Treasury FMPPI requires targets to be concrete enough that achievement is unambiguous at year-end. AuditPro Core screens APP and SDBIP targets against the specific, measurable and time-bound criteria so deficient targets are corrected before tabling.

The Numbers

AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.

Targets Reviewed

248

Not Time-Bound

34

14%

Not Measurable

27

11%

Remediated

19

before tabling

SMART failures by programme

Flagged targets

TargetCriterion failedProgramme
Improve road networkNot measurableTechnical
Reduce service complaintsNot time-boundCommunity
Support local businessNot specificPlanning

Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.

Specific targets

A specific target states exactly what is to be achieved without vague or open-ended language. Terms like improve or enhance without a quantified endpoint fail this test.

Measurable targets

A measurable target attaches a quantity or clear yes/no condition that can be objectively assessed. Without measurability, achievement becomes a matter of opinion rather than evidence.

Time-bound targets

A time-bound target specifies the period within which it must be met, aligning to the reporting cycle. Missing time frames make it impossible to assess in-year or annual performance.

Auditability link

These three properties together make a target auditable, which is precisely what the AGSA assesses. A target failing any one is a finding waiting to happen.

How AuditPro Core Bridges the Gap

  • Criteria screening: AuditPro Core tests each target for specific, measurable and time-bound properties at plan stage.
  • Deficiency flags: targets failing any criterion are flagged before the APP or SDBIP is tabled.
  • Improvement prompts: the platform indicates which property is missing so drafters can correct it.
  • Pre-tabling export: a target-quality report supports internal and audit-committee review before tabling.

Key Takeaways

  • Quantify targets so achievement is unambiguous at year-end.
  • Replace vague verbs with measurable endpoints.
  • Bind every target to a clear time frame matching the reporting cycle.
  • Screen targets before tabling, since defects are cheapest to fix early.

See This on Your Own Data

AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.