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This article analyzes the contribution of the monitoring and evaluation (M&E) system to the operational and strategic performance of development projects or programs in Burkina Faso. By relying on a mixed-method approach combining quantitative data from a questionnaire and qualitative interviews, the research explores the tension between administrative accountability toward donors and organizational learning for field actors. The results demonstrate that while the M&E framework is formally standardized, its actual effectiveness is constrained by a passive compliance bias, logistical constraints in rural environments, and a deficit in technical skills. The article proposes an optimization model focused on the simplification of indicators, the co-construction of tools, and decentralized digitalization to transform M&E into a genuine lever for territorial resilience.