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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / A / 300.16 / b

(b) Any State or local funds expended for programs that would qualify for assistance under any of the parts described in paragraph (a) of this section, but excluding any amounts for capital outlay or debt service. (See Appendix A to part 300 for an example of how excess costs must be calculated.)