The indication of actual performance will be an analysed ageing report of debtors. A target for occupancy level is set at 85 per cent which will be indicated by the staff occupancy rate report from the PeopleSoft management system. The achievement of funding objective ascribes to interventions to debt collection and improvement of cash flow, generating sufficient surplus, limit the increases in audit tariffs, and evaluating and testing the appropriateness of implementing the planning and budgeting tool in the PeopleSoft Enterprise Resource Planning (PSERP). The predetermined objectives of the AGSA are presumed to be effective because they are specific, measurable, targeted and tied to a deadline.