OSD Execution Benchmarks
OSD analysts expect to see at least 80% of Procurement funds obligated by the end of the first year of execution of those funds. For RDT&E appropriations, they expect expenditures of at least 55% of the amount appropriated by the end of the first year of execution. 
These benchmarks are derived from historical information in the official accounting records. Thus, common delays inherent in the accounting process are automatically accounted for in these benchmarks, and will not generally be accepted as an explanation of why the program appears to be lagging in its funds execution.
However, if the program can present credible evidence that unusual delays or errors have occurred in the processing of its obligations or expenditures (such as postings to the wrong fund cites), this will often be accepted and considered by the analyst in making recommendations for the program.
Programs that over several years consistently execute their funds at rates below the benchmarks will find it very difficult to defend themselves against funding adjustments.
AcqLinks and References:
-  Website: DAU – Program Execution: Evaluating Budget Execution