IDEA 2004, NCLB 2001, and Idaho law require that all students have the opportunity to learn grade level content standards. As part of the statewide accountability system, the Idaho alternate assessment, referred to as the ISAT-Alt, meets the federal and state requirements that provisions must be made for students with severe cognitive disabilities who, even with appropriate accommodations, are unable to participate in the regular statewide accountability assessments (e.g., ISAT). The ISAT-Alt is administered by teachers who work closely with each student, and scores are determined based on alternate achievement standards rather than grade level achievement standards.