Aldi has a quilting pack for $29.95
Including a cutting mat, rotary cutter, ruler, pencil and some other bits and bobs

Now I havent seen it so I cant vouch for the quality, and my cutting mat along was more than that, but it is a birch brand mat so not too shabby I imagine.

In any case it would be an inexpensive way to get kitted out for a basic patchwork set up.