The No Child Left Behind Act (NCLB) established standardized testing requirements in US schools. There is controversy over whether standardized test scores should determine student placement and graduation. While NCLB costs $144.5 billion, the government only pays 56% of costs. NCLB is being replaced by the State Accountability Systems of Assessment program due to concerns it has failed US education by incentivizing teaching to tests. 34 states received waivers from NCLB requirements in 2012-2013.