This handbook is written specifically for Early Childhood Services (ECS) operators in Alberta, Canada, applying for Program Unit Funding for students with severe disabilities. It is also designed to enhance the understanding of how assistance is provided to ECS children with severe disabilities by teachers, special needs assistants, parents, and supporting agency personnel. Program Unit Funding is provided in addition to basic instruction funding to offset the costs of providing educational services for children with severe disabilities. Following an overview of Program Unit Funding and a list of ECS principles of early childhood education, sections of the handbook cover: (1) "Basic Requirements for Program Unit Funding," which includes information on approved operator status and local ECS special needs policies; (2) "Completion of Program Unit Funding Application Form"; (3) "ECS Transportation Funding," which addresses special transportation, in-home transportation, and field trips and other transportation; (4) "Reporting of Actual Costs"; and (5) "Other ECS Funding," which addresses basic instruction funding, funding for children with mild or moderate disabilities, and Program Enhancement Projects. Appendices include a checklist for development of local special needs policies, a special needs profile, and a summary of documentation for eligibility. (CR)