Many states use a statewide assessment strategy to evaluate districts on common measures. Because districts in Nebraska are not measured on common instruments, comparisons of district performance are difficult. The accountability model described in this paper contains three components related to school district performance on academic content standards: (1) student performance on district assessments; (2) technical quality of district assessments; and (3) challenge adjustments based on district demographic characteristics. The model is proposed based on a previous study that examined the appropriate component contributions of the model, the utility of creating composite scores for accountability, and the stability of district classification decisions. The current accountability model does not include a component for improvement over time and is suggested as a strategy for low stakes accountability systems. (Contains 23 references.) (Author/SLD)