Yes they can be. Managers also get evaluated the same way. But replacing a manager is usually more hassle, so it's not as common to push them out to meet your URA quota. I've seen it happen once, and they re-org'ed and abolished the entire team (distributed everyone to other teams).
Failing to meet URA targets is one sure way to get antagonize superiors.
Failing to meet URA targets is one sure way to get antagonize superiors.