More than £32,000 has been spent by the Department of Education in establishing now privately operated pre-school nurseries in primary schools.
The money has been used on improvements to toilet facilities, food preparation areas, wash basins, play area fencing and cleaning.
The expenditure is highlighted in a letter from Minister Tim Crookall to all Tynwald members.
Mr. Crookall says it has been necessary to spend the sum to allow private operators to function within existing school facilities.
He is making it clear although pre-school units are being operated independently, they are continuing to work in partnership with the schools that house them.
Most work has been undertaken after issues were raised by Environmental Health Officers.
The department is expecting rental income from pre-schools of up to £85,000 in the current academic year.