Patrick, the newly hired HR manager, has lots of ideas about how to design a great subjective performance evaluation system. But first, Patrick asked Tanner the CEO about the company's current practice. Tanner replied, "I give each divisional manager a bonus pool to allocate to their employees, they send me a spreadsheet with the allocations to the individuals and we cut checks at the end of the year". Describe how Tanner's simplistic approach meets a key element of a sound subjective performance evaluation program.