The Annual Performance Report submitted by each state to the Office of Vocational and Adult Education was used to monitor what states have developed and how and to what extent states have implemented their accountability system. The following findings of this analysis are synthesized in this report: (1) 32 states require evaluation of all programs and 17 states require annual evaluation of only Perkins Act-funded programs; (2) almost all states reflect vast differences in secondary and postsecondary measures, standards, assessment, and data collection methodologies; (3) significant factors influencing system development include state leadership philosophy and available technology and resources; (4) about half of the states separate measures of enrollment, completion, and placement for special populations; (5) approximately 38 states receive performance measure data from local education agencies; (6) approximately half of the state agencies are involved in local evaluation processes; (7) the next step for most states is to link performance measures to program improvement; and (10) nine school-to-work (STW) states plan to use Perkins Act measures to evaluate the success and progress of STW. The appendix contains summaries of each state's performance measures and standards system, describing some or all of the following: type of system; measures and standards for secondary, postsecondary, and special populations; the evaluation process; incentives, adjustments, and modifications; and future actions. (KC)