Institutional factors affecting implementation of policies are a reflection of the larger political context and setting of money in education. This has an impact on implementing accommodations for English Language Learners in standardized testing under No Child Left Behind. To see if this is true, four states: Indiana, New York, Tennessee and Wisconsin were chosen as examples of state policy adoption and their test contracts were collected from a test company. State accommodations for ELL in testing policy and state costs for standardized tests were analyzed in a comparative review. The diversity of methods in accommodation and lack of correlation between state standardized test costs to product illustrates institutional factors affecting NCLB implementation. Therefore it becomes essential for professional development to support states in implementing NCLB within an institutional context. Addressing these factors will lead to greater educational progress in U.S. federal policies.