The employee fills out their goals. The manager can edit their goals. Then the employee and manager meet. Then each party signs off on the goals.
"If I'm sending goals back to an employee to do some additional work on them, where do I enter the comments? Is that just in email?" Silence. "You want to send it back to the employee rather than just editing it yourself?" "Yes. Possibly iterating multiple times." "I don't think it supports iterative processes."
In fact, while this can be fixed in various ways, the current process has no way to edit the goals once the manager has saved. Yes, that's right: if during the meeting with the employee, you discover you want to change something, that's too bad. Or if you hit save accidentally.
How do people make these mistakes?