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FYI: The city’s spending on childcare has jumped by 21 percent in the last three years, but the number of kids enrolled has increased only by 8 percent. An Independent Budget Office report released today explains the gap is a result of increased costs for these services and changes that reduce the cost for low-income parents. For the city, the issue is budget neutral: The bulk of these funds came from state and federal coffers. [12/12/02]