UNICEF Thailand is seeking for a qualified contractor to conduct a comprehensive costing study of the pilot LAO-run childcare services for children under the age of two.   Background   Public childcare services for children under two years of age are currently unavailable in Thailand. While private providers may accept children as young as one year, their fees are prohibitively expensive for many households and are largely concentrated in urban and affluent areas.   At present, there are 17,834 ECD centers under the Department of Local Administration, with most serving children aged 2–3. Nationally, there are 520,755 two-year-old children (BORA, 2024). Almost all ECD centers accept children starting at age 2 or 2.5.   To address the shortage of childcare services for younger children, expanding the ECD centers to accept younger age group is the most possible option. A 2025 UNICEF study estimated that, based on the current service model for children aged 30 months and older and in line with the National Standards, annual unit costs would exceed 50,000 THB per child—roughly double the cost of including children aged 24 months and older. These calculations assume optimal operational efficiency and strict adherence to prescribed staff-to-child ratios and facility size requirements. However, these cost estimates still need to be tested and validated in order to develop an evidence-based model. In practice, lower participation rates in some areas could drive unit costs even higher, further complicating the feasibility of extending this model to children under two.   In 2025, UNICEF and the Department of Local Administration (DLA) has engaged with 20 Local Administrative Organizations (LAOs) in the pilot project to extend the ECD center to accept children below 2 years old. The goal is for the pilot LAOs to study the feasibility of expanding childcare and development services for children under 2 years old by local authorities, including the required models and resources, and the outcomes from such service expansion. These services will provide daytime care and developmentally appropriate activities tailored to the needs of this age group. UNICEF and DLA will provide technical and capacity building support to ensure quality,  alongside key data collection and monitoring, during the pilot implementation to inform policy decisions and administrative guidance on the expansion of the childcare services for children under 2.   As the 20 LAOs undertake the 6–9 month pilot, a key outcome will be to generate evidence on  the costs involved in establishing and operating childcare services for children under 2 years of age by local authorities. The findings will help define financial benchmarks to support advocacy with the Government for funding or subsidizing these services, ensuring alignment with existing cost structures and compliance with quality standards. Accordingly, UNICEF Thailand aims to collect evidence on operational costs and establish a financial benchmark to strengthen advocacy for equitable access to, and adequate supply of, high-quality care for all children.     Objectives, Purpose & Expected results   UNICEF Thailand is looking for a qualified contractor to conduct a comprehensive costing study of the pilot LAO-run childcare services for children under the age of two. Specifically, the study will:   Document the actual costs of establishing and delivering childcare services to children aged below 2 in pilot sites. Develop a comprehensive costing framework tailored to LAO-operated childcare centers, including cost categories (e.g., personnel, infrastructure, care and learning materials, health and nutrition services)[1] and cost drivers. Compare costs across different LAO contexts (e.g., urban vs. rural, small vs. large centers). Estimate financial benchmarks that reflect the minimum cost of delivering quality childcare services[2] for children under 2 years old, accounting for diverse LAO contexts (e.g., urban/rural, small/large centers) and presenting different cost scenarios based on varying input levels.  Develop costing models to estimate the total cost of service delivery for any given number of children enrolled. Provide a policy brief synthesizing cost evidence and offering strategic recommendations on subsidy design and resource allocation to enable equitable nationwide scale-up of childcare services.     Description of the assignment   The assignment will focus on the following tasks:   Cost Documentation: Collect and analyze data from 20 pilot LAO-run childcare centers to document the actual costs of establishing and delivering services for children under 2. Any in-kind support received should be properly valued in monetary terms and clearly documented in the cost records and analyses. Costing Framework Development: Design a comprehensive costing framework tailored to LAO-operated centers, identifying relevant cost categories (e.g., personnel, infrastructure, care and learning materials, health and nutrition services) and key cost drivers. Comparative Cost Analysis: Compare costs across different LAO contexts — such as urban vs. rural settings and small vs. large centers — to identify patterns, variations, and equity considerations. Benchmarking and Scenario Modeling:  Estimate financial benchmarks that reflect the minimum cost of delivering quality childcare services for children under and develop cost scenarios based on varying input levels, for instance: Number and qualifications of caregivers Child-to-caregiver ratios Infrastructure standards Provision of nutrition, health, and learning materials These scenarios should help illustrate trade-offs between cost and quality/equity, and support evidence-based planning for national scale-up. For each scenario, develop a costing model that helps estimate the total cost of service delivery for any given number of children enrolled. Policy Recommendations: Provide actionable recommendations on subsidy design and resource allocation mechanisms and practical tools, such as a budget proposal template, to support LAOs in delivering high-quality childcare services nationwide. While the broader pilot initiative includes an assessment of service outcomes resulting from the expansion, this component falls outside the scope of the present costing study. Thus, UNICEF does not expected the award contractor to lead the evaluation of the child development outcomes.      Deliverables and Timeline   The contractor will be responsible for producing the following key deliverables:   Inception Phase: Scoping, stakeholders consultations and devising the methodology Deliverable 1: Inception Report and Presentation Detailed methodology and tentative costing framework Data collection tools Work plan and timelines   Data Collection & Analysis Phase: Field work and analysis   Deliverable 2: Interim Progress Report and Presentation Summary of field data collection Preliminary cost findings Emerging insights and challenges   Validation and Finalization Phase Deliverable 3: Final Costing Report and Presentation Verified cost estimates from pilot sites Comprehensive costing framework with defined categories and cost drivers Comparative analysis across LAO contexts Financial benchmarks for the minimum cost and other cost scenarios, with clear implications on equity and quality of service.   Recommendations on subsidy design and resource allocation for scaling up Deliverable 4: Policy brief for policy audiences     Reporting requirements   Reports as described above in No.4 of this TOR, followed by bi-weekly update on the progress throughout the assignment. Additional meetings may be required based on needs. All deliverables and presentations must be provided in both English and Thai. The contractor shall be responsible for all revisions, including editing, until the deliverables meet UNICEF’s expected quality standards. Unless otherwise agreed during the inception phase, all submissions shall be delivered electronically.     Location and Duration   The deliverables are expected to be completed in 9 months, tentatively from March to November 2026. The specific timeline will be mutually agreed between the awarded contractor and UNICEF during the inception phase. The assignment will be mostly completed at the contractor’s premises. The contractor will be responsible for acquiring resources and facilities required for its completion, including any travel arrangements. In-country travel is expected under this assignment based on the geographic focus defined in the methodology, estimated at 20 pilot locations[3]. The cost of travels needs to be included in the proposal.     Mandatory and Desirable Qualification Requirements   This contract will be awarded to an institution. If a consortium of two or more institutions submits a joint bid, a lead institution must be named. The lead institution will serve as the sole point of contact with UNICEF for contract management purposes. Bidders shall assign personnel (s) who meet the qualification below to provide the services required under this TOR.   Qualification for institutional contractor The contractor must be legally permitted to operate in Thailand and have office representation registered in Thailand. Possess a minimum of 10 years of experience working in public financial management. Demonstrate successful and direct experience in conducting costing studies or comparable analyses. Proficiency in both quantitative and qualitative research methodologies is required. Must understand UNICEF Procedure on Ethical Standards in Research, Evaluation, Data Collection and Analysis and be able to conduct an ethical review according to UNICEF’s requirement. Be committed to utilizing their own resources, materials, and facilities for the execution of work, including, but not limited to, computers, laptops, tablets, etc. Demonstrate a successful track record of working with Thai government entities, UNICEF, UN agencies, international or national civil organizations is desirable. Experience in working LAOs in Thailand would be considered an asset. Qualification for Project Lead/ Lead Researcher and Team members The team must include experienced personnel who will be dedicated and readily available to UNICEF throughout the assignment, ensuring delivery of high-quality and distinguished outputs. The contractor shall assign fully qualified team members who meet the qualifications outlined below.   Project Lead/ Lead Researcher Advanced degree in Economics, Public Administration, or related fields. A minimum of 10 years of experience working in the field of public financial management. Have successful and direct experience in conducting costing studies or comparable analyses. Demonstrate a track record of working with multiple partners, including governments and international organizations. Have excellent analytical, facilitation, and communication skills. Understanding of child rights’ principle and demonstrated into professional values. Excellent in communication in English and Thai communication skill, including ability to present in a formal setting in both languages Experience in working with government entities in Thailand, especially local administrative organizations and possess a strong understanding of budgeting/public financial management system in Thailand are desirable. Team members Possess experience in conducting research in their respective field. Demonstrate track record of working with government entities in Thailand. Good communication skills in Thai and English.   For full details, please refer to the attached Annex B - Terms of Reference.   This tender will be run through the UNICEF e-submissions system (UNGM). By clicking on the blue ‘Express Interest’ button in the UNGM tender notice, the full UNICEF e-submission system instructions to bidders document (including instructions on how to access the tender documents and submit an Offer) will be automatically emailed to the ‘contact persons’ included in your UNGM registration. Alternatively, the full UNICEF e-submission system instructions to bidders document is publicly available on the UNICEF supply internet pages here: https://www.unicef.org/supply/index_procurement_policies.html .   In the tender management site, if you navigate to the documents tab and opt in to confirm your intention to submit a Bid – you will then see the mandatory placeholders for documents that must be attached prior to submitting your Offer (you will also see if there are any mandatory questionnaires to complete). As such, you are recommended to `opt in` well before the submission deadline so you are clear exactly what documents are required to be uploaded prior to completing your submission.   Please note that in order to access the full-set of tender documents through UNICEF’s e-submissions system, vendors must: (1) be registered with UNICEF in UNGM as a company/NGO; (2) have successfully completed all mandatory information currently required by UNGM when registering.   Please ensure that any files submitted as part of your bid are not corrupt or damaged in any way. Please exercise caution when using compressed files. Any corrupt or damaged files may lead to your Bid being invalidated.   All vendors are strongly recommended to regularly log-in to the UNICEF e-submissions system to check for any deadline extensions, new clarifications, new correspondence or updated tender documents relating to this tender.   Should you have any questions against this solicitation, please submit your queries to Tongchanok Sonsawangphol at [email protected] with CC to: [email protected] - no later than 2 February 2026 so that all queries could be clarified and circulated to all bidders before the deadline.   The closing date of e-submission on UNGM is 10 February 2026 at 10.00 AM Bangkok time.   We look forward to receiving your proposals within the given timeline.   Best regards,   UNICEF Supply team