The study responds to the New Hampshire School Administrators Association’s analysis and concludes that the NHSAA study leaves many areas open to more detailed examination. The estimates and assumptions of this study are very conservative. It addresses four potential cost areas and expects that the cost increases in these key areas are affordable with new federal funding. In fact, according to the authors, the report overstates the costs while underestimating both the funding commitment of the federal government and the flexibility afforded states under the new law. The authors estimated increased federal education aid to New Hampshire at $13.7 million and increased administrative costs of NCLB at $7.7 million for the 2002-2003 school year.