An M&E system refers to the indicators, tools, and processes used to measure whether a program is implemented as planned (monitoring) and achieving desired results (evaluation). The objectives of an M&E system are to measure progress, improve accountability and resource management, efficiently collect complete and timely data, and improve partner coordination. An M&E system has three levels - enabling environment, data collection, and decision making. The enabling environment focuses on the people, partnerships, and planning needed to support data use.