M&E is a process that helps improve performance and achieve results. Its goal is to improve current and future management of outputs, outcomes and impact. It is mainly used to assess the performance of projects, institutions and programmes set up by governments, international organizations and NGOs. It establishes links between past, present and future actions. The credibility of any findings and assessment depends largely on the manner in which M&E is conducted. To assess performance, it is necessary to select, before the implementation of the project, the indicators which will permit the organization to rate the targeted outputs and outcomes.