**GAO-03-377**                      Published: Feb 28, 2003. Publicly Released: Feb 28, 2003.                  

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## Highlights

New resources for education come at a time when states are struggling to address budget shortfalls. Two provisions in Title I--maintenance of effort (MOE) and supplement not supplant (SNS)--are designed to limit the extent to which federal funds could be used to replace state and local resources. To assess the quality of oversight of these provisions, GAO determined (1) how 6 states--Arizona, California, Florida, Indiana, Louisiana, and Massachusetts--conducted oversight of the MOE and SNS provisions and what factors affected their ability to do so; (2) what efforts were made by the U.S. Department of Education to enforce MOE and SNS; and (3) in the 6 states, what changes have occurred in the federal share of education funding from school year 1999-2000 to 2000-2001.

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## Topics

Auditing and Financial Management

Aid for educationEducation program evaluationFederal aid to statesFinancial managementFunds managementStrategic planningSingle auditSchool districtsSchoolsFederal funds