Kentucky wanted to develop and validate estimates reflecting the cost of providing preschool and child care across Kentucky at various levels of quality. Cost of quality estimates will provide more detailed information to support sound budget decisions by state and local leaders. The Prichard Committee for Academic Excellence led the research in consultation with the Kentucky Early Childhood Cost of Quality Advisory Group (KY Cost Advisory Group), whose members included state agency leaders. Findings were used to inform policymakers responsible for determining budget allocations for preschool in school districts and reimbursement rates for child care. (author abstract)