(a) Yes. You must provide or have the parent provide an individual cot, bed, or mat that is waterproof or washable for each walking child through four years to sleep or rest on.(b) Cots, beds, or mats must be labeled with the child's name. As an alternative, you may label cots, beds, or mats with a number and have a number/child assignment map available as an alternative.(c) Floor mats used for napping must be marked or colored so that the sleeping side can be distinguished from the floor side.