This Quick Reference Document has been prepared by the Regional Resource Center Program ARRA/Fiscal Priority Team to aid RRCP State Liaisons and other (Technical Assistance) TA providers in understanding the general context of state questions surrounding excess cost. As a "first-stop" for TA providers in investigating excess cost questions on behalf of their states, this document is intentionally brief. For additional clarification or detail on a specific excess cost issue, TA providers are encouraged to contact the member of the ARRA/Fiscal Priority Team in their respective RRCP region or the ARRA/Fiscal Convener for additional information and resources.