Hartford, Conn. ? As a former high school teacher, Mark Boughton is all for the intent of President Bush’s sweeping education law known as the No Child Left Behind Act.

But Boughton is also mayor of Danbury, a cash-strapped city of 75,000 in western Connecticut that recently eliminated 17 jobs to save money. So when the schools superintendent asked for $500,000 and 14 new employees to help implement the new law, Boughton had to say no.

“It’s a great package, but it’s useless without money behind it,” said Boughton, who like Bush is a Republican. “In the absence of those dollars, we have to prioritize, and No Child Left Behind is not a high priority when we need to make sure our classrooms have textbooks and teachers.”

Around the country, state and local officials are trying to figure out how they will pay for the standardized tests and other requirements of the 2002 law. Some states are even thinking about ignoring the law and forgoing federal funding.

The problem is that many states and communities are struggling with an economic downturn and budget deficits so serious that some are trimming education services, not boosting them.

Among other things, No Child Left Behind requires annual tests for grades three through eight, beginning in 2005, and highly qualified teachers in every classroom. Schools that fail to improve must offer students supplemental tutoring and the chance to transfer to a higher-achieving school nearby. After six years, struggling schools can be shut down and reopened with new staffs.

The goal is to have all students proficient in math and reading by 2014. How much it will cost is the mystery.

“It’s impossible to put any type of fiscal impact on this,” said Scott Young, an education policy expert with the National Conference of State Legislatures. “There are too many variables at this point.”

A handful of states, including New Jersey, North Dakota, Washington and Tennessee, have passed resolutions urging Congress and the president to fully fund federal mandates, including No Child Left Behind.

A few others, including Hawaii and Utah, are considering ignoring the law and forfeiting federal education funds. New Hampshire is even considering a bill that would forbid the state from spending money to slated for No Child Left Behind.

The Education Department says the government is giving billions of dollars to states to pay for No Child Left Behind. Connecticut, for example, will receive $207.6 million for fiscal year 2003.

“I think a lot of this angst is caused by interest groups that don’t want to do this,” said Education Undersecretary Eugene Hickok.

States were required to tell the government by January how they would hold schools accountable for progress each year. Massachusetts, New York, Indiana, Colorado and Ohio submitted their plans early.

Still, lawmakers in Connecticut suggested beginning No Child Left Behind only if there was enough federal money. State Sen. Thomas Gaffey, co-chairman of the Legislature’s education committee, said he was concerned states would be left to pick up the costs, as they were for federal special education requirements.