This guide is intended to assist community-based providers in New York City who intend to blend universal pre-kindergarten funds with public child care funds, Head Start, preschool special education, or other funds to provide full or extended day early education programs for children. The guide provides information on how to allocate a programs costs for administration, staff, curriculum, equipment, and other program-related expenses across all funding streams with the intent to optimize the dollars available for program enhancement and expansion. The recommendations were developed based on an analysis of cost allocation procedures of the City of New York and the Board of Education as well as various education and care programs. The guide is organized into six sections. Following introductory remarks, the guide provides background information on the state legislation authorizing a funding mechanism to create the universal pre-kindergarten program in New York. General considerations in allocating costs across various funding streams are detailed, including information on the acceptable basis for allocating costs. The use of charts to document new accounting categories for universal pre-kindergarten programs is highlighted. The guide then provides a list of frequently-asked questions and answers on union compensation rates, fringe benefit administration, reimbursement for pre-kindergarten instructional space in direct lease sites, and private program participation in the universal pre-kindergarten program. The guide's five appendices include an administrative advisory from the Agency for Child Development on blending funds in various types of existing programs, and details of acceptable cost allocation categories for universal pre-kindergarten programs in ACD-contracted programs, Head Start programs, private day care, and preschool special education programs. (KB)