A Maintenance of Effort (MOE) provision for higher education was first adopted in the Higher Education Opportunity Act of 2008 and was included as a requirement for states to participate in the American Recovery and Reinvestment Act of 2009 (ARRA). The information in this article was presented before the U.S. House of Representatives Committee on Education and Labor on November 1, 2007, supporting the enactment of the maintenance of effort statutory language. This article focuses on two distinct areas--both of which have significant ramifications for collegiate costs and equal opportunity--(1) accountability and transparency, and (2) college costs, state appropriations, and "maintenance of state tax effort." It describes the existing problems and then offers policy recommendations that would help remedy some of the primary concerns of taxpayers and policymakers. (Contains 1 figure.)