what happens if the concurrent manager actual and target is not same ?

->If The actual and target is always different for any manager, 

->then it means something is going wrong For ICM. 

->The Internal manager may decrement the running manager processes. 

->this situation will happend when the respective OS process is still alive(while appling patches or any other activites doing in application when the application is in down status).

Ideally it should be same. 

->Bounce the manager and check after that and verify the corresponding rows in the FND_CONCURRENT_QUEUES table..