A little fudging on the awarding of bonuses is distasteful
The part I do not like is that they set a possible point score for a given goal - say 10 points. If it is achieved they get 10 points. But how can you justify 130% or giving 13 points out of 10.
Allowing over 100% allocations for achieving the goal, in this situation defines "fudging".
So when you demonstrably fail on one goal and get zero you just say you should get 200% on the goal you achieved.