<P> Many international organizations such as the United Nations, USAID, the World Bank group and the Organization of American States have been utilizing this process for many years . The process is also growing in popularity in the developing countries where the governments have created their own national M&E systems to assess the development projects, the resource management and the government activities or administration . The developed countries are using this process to assess their own development and cooperation agencies . </P> <P> The M&E is separated into two distinguished categories: evaluation and monitoring . An evaluation is a systematic and objective examination concerning the relevance, effectiveness, efficiency and impact of activities in the light of specified objectives . The idea in evaluating projects is to isolate errors not to repeat them and to underline and promote the successful mechanisms for current and future projects . </P> <P> An important goal of evaluation is to provide recommendations and lessons to the project managers and implementation teams that have worked on the projects and for the ones that will implement and work on similar projects . </P> <P> Evaluations are also indirectly a means to report to the donor about the activities implemented . It is a means to verify that the donated funds are being well managed and transparently spent . The evaluators are supposed to check and analyse the budget lines and to report the findings in their work . </P>

Which of the following is not a part of the evaluation and control of performance