SOLUTIONS has completed expansive cost surveys complete with recommendations related to reimbursement for Part C systems in the States of Georgia, Indiana, Kentucky, Louisiana, Missouri, New Jersey, New Mexico, Puerto Rico and West Virginia, with a new study now in process in Virginia (October 2003). These cost studies have assisted states in the examination of their reimbursement systems. A cost study often includes a concurrent examination of a state’s personnel standards and credential process, and may include considerations related to providing community based, family centered services emphasizing naturally occurring learning opportunities. It also can be used to understand the full cost of a state’s early intervention system. As such, SOLUTIONS has assisted many states in moving to a comprehensive fee for service system that helps to promote the desired outcomes of Part C of IDEA including qualified providers, provision of services in the natural environments, and compliance with the “payor of last resort” obligations as se forth in federal regulations.