This guide explains Alberta's Program Unit Funding, a means to provide individual programs to supplement support for young children (ages 2.5 to 6 years) with severe disabilities. This program requires development of an Individualized Program Plan for each child and an individual budget plan submitted each school year. After an overview, sections of the guide explain the Early Childhood Services (ECS) context; basic requirements for Program Unit Funding (such as age of child, severe disabling conditions, and functioning level of child); completion of forms for Program Unit Funding (the declaration page, determining funding levels, and the budget page); ECS transportation funding; reporting of actual costs; and other ECS funding. Also included is an application form. Appended are a checklist for development of local special needs policies, a preliminary special needs screening profile, relevant excerpts from the "Funding for School Authorities Manual," the form for summarizing actual expenditures, and an example of a completed Program Unit Funding application. (DB)