Athletics spends more on anti-doping than cycling, the sport's governing body has claimed after Chris Froome called for it to follow cycling's lead.
Britain's double Tour de France winner told BBC Sport the International Association of Athletics Federations should invest more in anti-doping.
But the IAAF said a World Anti-Doping Agency report showed athletics carried out more tests than cycling in 2014.
"Logic suggests athletics spends more than cycling," concluded the IAAF.
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Froome told BBC sports editor Dan Roan that the International Cycling Union (UCI) spent about four times what the IAAF spent on testing.
However, the IAAF statement said: "The IAAF spent $2.3m (£1.47m) in 2014 on our anti-doping programme but we should really include the cost of administrative support - 10 full-time members of staff - and litigation costs, which brings the expenditure up to $3m (£1.92m).
"This is, without doubt, the highest proportion of annual budget of any equivalent sporting federation or organisation.
"[The UCI] spends approximately $800,000 (£511,000) in total on anti-doping via what is known as the Cycling Anti-Doping Foundation. A further sum is paid by the pro-tour cycling teams, the event organisers and the riders themselves."
The IAAF also claimed that while its anti-doping budget was spent covering all aspects of the sport, including track and field, cross-country, road running, walking and mountain running - and both men and women - the vast majority of the budget in cycling was spent on male riders from professional tour teams.