Developed as part of a three-year project funded by the Library Services and Construction Act (LSCA), this manual is designed to present librarians in the State of California with an alternative, "sense-making" approach to assessing the information needs of patrons and potential patrons and to assessing accountability, i.e., whether patron needs have been met. Meant to enlarge options and supplement available approaches, this alternative approach focuses on the translation of library experience and potential into human terms. Following a brief introduction, the project history is discussed, the sense-making approach is introduced, and an overview of 11 research modules for assessing accountability and need is provided. The modules themselves are then presented, and the results of 20 test applications of the modules by 19 libraries are discussed. Finally, a "debriefing" section presents general concerns and questions about the sense-making approach that were expressed by librarians involved in the module testing applications. The text is supplemented with nine tables as well as numerous illustrations and graphs. Eight appendices include a listing of 19 librarians who will serve as a consulting network; guidelines for questionnaire development, interviewing, sampling, content analysis, and data analysis; suggestions for interpreting results; and a 43-item annotated bibliography. (KM)