Monitoring and evaluation can be relatively straightforward processes within simple projects, and there are well established procedures that can be applied. However, as this Evaluation and Learning Brief highlights, M&E systems are much more difficult to design and implement at the level of complex organisations. The key here is to strive for balance between an M&E system with too much rigidity, which suits head offices but allows little room for flexibility at field level, and one with too much flexibility, which may lead to a loss of coherence throughout the organisation. Danish Refugee Council currently operates a system that has less central coherence than most similar-sized organisations; however with recent changes to the DRC MEL System the balance appears to be shifting.