Intended as a conceptual framework within which to analyze accountability and governance, this paper by a joint task force of the Chief Executive Officers of the California Community Colleges and the California Community College Trustees offers a model for establishing a new system of accountability for the colleges. Part I presents a statement on the common purposes of the community colleges, highlighting the importance of community and the centrality of learning, and tracing the evolution of the two-year colleges. Part II focuses on governance and accountability, putting forth two central principles for a new accountability model; i.e., build on strengths and emphasize accountability for results. Part III poses the questions of accountability to whom and for what reason, pointing out that while California's community colleges have been and should be community based and locally controlled, they are also a part of the public school system, and as such exercise a state function. Part IV presents the proposed accountability model, outlining the roles of the legislature and governor, the board of governors, and the district boards of trustees. Finally, part V gives closing comments on forging new partnerships to ensure accountability. (EJV)