Substantial differences between the latest findings and the benchmarks should be identified for later consideration and possible action. A note on setting targets, the second comparison listed above: For some programs, funders may require such targets as part of the grant application. Even if not required, setting targets is a good management practice. If the outcome indicator is new, for example, one whose data are to be obtained from a new client survey procedure, probably only a reasonable “guesstimate” can be made of what can be achieved. After the program has gained experience, however, more reasonable targets for the outcome indicators can be set