The Head Start National Reporting System (NRS) exemplified an assessment system where significant ambiguity existed regarding its purpose(s). This article considers the perceived purposes of the NRS from a local program perspective through observations and interviews with staff members during the 2004-2005 school year. This study found that a local program primarily viewed the NRS as providing accountability at the federal level. In comparison, the NRS provided limited accountability at the local level and was not used to help guide program development. The researchers also documented lessons learned through a collaborative research process that considered how assessment systems may be used for the purposes of development, in addition to accountability, at the local program level. (Contains 4 tables, 1 figure, and 5 footnotes.)