audacity resampling
At the bottom left of the main Audacity screen when you're editing the audio is a drop-down menu labelled "Project Rate (Hz)". If you import, for example, a 96k audio file, the project rate automatically adjusts to 96000. When you resample the track though, say to 48k, the project rate remains 96000. You need to manually lower the project rate with the drop-down menu after resampling the tracks to 48000 (or whatever). When you export the finished audio it does so at the project rate, not the track rate, so you effectively resampled the thing down and back up again. The project rate setting is there for when people are creating multi-track projects, importing from audio files with disparate sample rates.
Well there is a bug in audacity so that's why this is happening. In order to change the sample rate you need to use a different program.