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The Early Childhood Development and Health Fund is divided into the following accounts:
 
The Program Account
The Administrative Costs Account
The Private Gifts Account
The Grants Monies Account, and
The Legislative Appropriations Account
 
Ninety percent of the monies deposited into the Early Childhood Development and Health Fund shall be deposited into the Program Account, with ten percent deposited into the Administrative Costs Account. Funds may be transferred from the Administrative Costs Account to the Programs Account, but no monies may be transferred from Programs to Administrative Costs.
 
In addition to 10% of the monies for administration, the funds are divided as follows: up to nine percent may be used to fund statewide grants, with the remaining eighty-one percent deposited into the Program Account to be used solely to fund approved Regional plans. The percent of total funds to be used for regional programs are further divided as follows:
28.4% of all funds must be provided to fund regional plans based on population of children aged five and      younger. 
32.4% of all funds must be provided to fund regional plans based on the population of children five and younger whose family income does not exceed 100 percent of federal poverty guidelines. 
20.2% of all funds may be used to fund regional programs without consideration of regional population.
         
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