Performance management systems are complete within themselves but when used incorrectly, ineffectiveness can result. Sometime the system is more focused on form instead of substance. The culture of the organization requires that the objectives be developed but the objectives are only revisited at the end of the operating year (this is not unique to nonprofit organizations). If this is true for your organization, then the system will not be evaluated on an ongoing basis and the performance expectations will not reflect the present conditions but rather the conditions that existed when the performance exercise was completed. If conditions have changed during the year and the performance expectations have not changed, your organization will be operating at some level of inefficiency.