In December 2016, the Education Assessment and Accountability Review Subcommittee (EAARS) requested that the Office of Education Accountability (OEA) study Kentucky’s preschool program, including a review of funding, expenditures, enrollment, and preschool program characteristics at the state and district levels. The committee also requested that OEA examine preschool attendance rates, along with outcomes measured by the Brigance Kindergarten Readiness Screener. In addition, this review includes a comparison of Kentucky’s preschool program characteristics to those of the nation and of surrounding states. Finally, OEA was asked to examine the costs districts incur, above the half-day Support Education Excellence in Kentucky (SEEK) funding that districts receive for each student who attends kindergarten. This examination was also to include a comparison to surrounding states in regard to funding and instructional time. If data were available, this report would also explore the relationship between enrollment in full-day kindergarten and academic achievement. (author abstract)