Colorado's Public School Finance Act of 1988 directed all public school districts to implement state goals for improving achievement, graduation, and attendance rates. Districts and individual schools were required to develop accountability committees involving parents, staff, students, and community members in planning and evaluating school and district programs. Colorado Springs School District Eleven's implementation of the school reform legislation at the district and building levels is described in this paper, which presents a conceptualization of accountability at the building level as influenced by national, state, and central office contexts and implementation efforts. A conclusion is that the implementation process's slow start and limited success were due in part to the incompatibility of accountability activities with conducting "business as usual." Those aspects of "business as usual" that counteract accountability efforts include: (1) impatience with existing commitments; (2) untrained educators for effective implementation; (3) lack of financial support for reform efforts; (4) failure to solicit and apply constituents' input; and (5) a frustrated public. A conclusion is that Colorado's accountability program was well-intentioned but enacted without analysis of districts' and schools' implementation capacities. A recommendation is to set more realistic expectations. One figure is included. (LMI)