This paper identifies key steps in designing and implementing a monitoring and evaluation (M&E) system for ministries and individual government agencies that provide services. These suggestions are intended to apply whether the ministry or agency is in health, education, social welfare, environmental protection, transportation, economic development, public safety, or any other sector. The system might have been ordered or requested by the president or prime minister's office, by a minister, or by any agency head who wants to implement an M&E process. M&E development should focus on providing a process that will yield regular outcome data (in addition to data on the organization's outputs) that can be used by the designing agency and upper-level officials for accountability and, particularly, for managing these organizations, thereby helping officials improve their accountability and services to their citizens.