Children can benefit in many ways by participating in a quality kindergarten program before starting formal schooling. The National Partnerships Agreement on Early Childhood Education was established in 2009 by Australian, state and territory governments in recognition of the importance of kindergarten. The Government is subsidising kindergarten programs through the Queensland Kindergarten Funding Scheme (QKFS). This report examines how well the QKFS supports universal access to quality kindergarten services for Queensland children.