ENOUGH FUNDS SHOULD BE BUDGETED TO INSURE A QUALIFIED STAFF, ADEQUATE EQUIPMENT, AND THE BEST EDUCATIONAL PROGRAM THAT CAN BE PROVIDED FOR YOUNG CHILDREN. IN TERMS OF FACILITIES AND CIRCUMSTANCES, COSTS WILL VARY. THEREFORE, THE SAMPLE BUDGETS APPENDED ARE ONLY APPROXIMATE AND SUGGESTIVE. SAMPLE BUDGETS COVER MINIMUM INITIAL OPERATING EXPENSES FOR A PROGRAM FOR 3-YEAR-OLDS OR FOR A KINDERGARTEN FOR 4-YEAR-OLDS IN A SESSION OF APPROXIMATELY 180 DAYS THAT COINCIDES WITH THE PUBLIC SCHOOL CALENDAR. SUCH ITEMS AS SPACE, RENT, LIGHT, HEAT, TELEPHONE, TRANSPORTATION, INSURANCE, JANITORIAL SERVICE, AND HEALTH SUPERVISION ARE NOT INCLUDED IN THE BUDGETS. A TEACHER AND AN ASSISTANT TEACHER ARE INCLUDED. ITEMIZATION OF ESTIMATED EXPENDITURES FOR INITIAL INDOOR AND OUTDOOR EQUIPMENT, EXPENDABLE EDUCATIONAL SUPPLIES, AND SLEEPING AND FOOD SERVICE EQUIPMENT FOR A PROGRAM FOR 15 3-YEAR-OLDS IS GIVEN.