Scoping study on identifying WASH sector investment in the budget accounting system of Bangladesh for effective tracking Terms of Reference (ToR)     Study (an initiative to establish current knowledge around a specific topic through the descriptive summarization, interpretation or assessment of information and data)   Research (systematic process of the collection and analysis of data and information, in order to generate new knowledge, to answer a specific question or to test a hypothesis)   Evaluation (rigorous, systematic, and objective process in the design, analysis and interpretation of information to answer specific questions)   Summary:   Purpose The purpose of the study is to ensure that WASH sector investments are effectively tracked and monitored, leading to better resource allocation and improved outcomes in water, sanitation, and hygiene services across Bangladesh. Location Dhaka Estimated Duration August to November 2025 Technical Supervisor of the assignment Social Policy and Economic Specialist, UNICEF, Bangladesh   WASH Specialist, UNICEF, Bangladesh   1.Background and Context The 2030 Agenda for Sustainable Development offers a historic opportunity to set a new course for the next era of global human development – one that promises transformational change for children and their families. Water, sanitation and hygiene (WASH) is at the centre of this ambitious new agenda – with a distinct sector goal (SDG 6). The SDGs set a high bar of “safely managed” water and sanitation services and yet for many the right to even a basic level of access remains unmet (according to the 2022 Joint Monitoring Programme (JMP) report by UNICEF and WHO, 59% of the population has access to safely managed drinking water, while 44% has access to safely managed sanitation services and Basic Hygiene 66%). Bangladesh is highly vulnerable to disasters and climate change, ranking 7th globally in disaster risk (Global Climate Index 2021). These stressors further compromise WASH infrastructure, especially in rural and coastal areas. Weak operation and maintenance (O&M) systems, insufficient funding, and unregulated waste disposal exacerbate environmental pollution and public health risks. For instance, in Dhaka North City Corporation, only 1% of households comply with the Bangladesh National Building Code, resulting in over 223,000 kg of fecal matter discharged daily into water bodies (DNCC Compliance Assessment Report, 2022). WASH sector is fragmented, with responsibilities spread across seven ministries and five engineering departments. The current institutional arrangements for water supply and sanitation (WSS) services in Bangladesh are poorly focused and not well coordinated to face the challenges in the sector to reach the changing SDG target. At the current annual progress rate of 0.43%, Bangladesh will reach the SDG 6.1 (Water Supply) Target by 2120 (90 years off). At the current annual progress rate of 1.14%, Bangladesh will reach the SDG 6.2 (sanitation) Target by 2080 (50 years off). Meeting these targets requires 12-fold and 8-fold acceleration, respectively. Targeted investments are necessary conditions in overcoming the existing challenges. While an estimated $114 billion is needed to meet WASH SDGs (National WASH Accounts 2020), only $5.4 billion was spent in 2020, highlighting a significant investment gap. To this end, it is crucial to track and monitor WASH-related allocations and spending in the government budget. Along with improved returns on investment through strategic planning, proper tracking enables better accountability and transparency, together ensuring that funds are directed towards impactful and sustainable WASH initiatives. Currently the WASH sector is not comprehensively identified in the budget coding system of the Ministry of Finance, hindering tracking of investments. The development budget identifies partial WASH sector investments in the Annual Development Programme (ADP) but does not cover all major ministries with WASH investments. For example, the WASH investments by the education and health sector ministries are not captured. On the other hand, the WASH allocations in the operating budget are not identified at all. This leads to fragmented and uncoordinated planning and creates significant barriers in investment tracking. In 2020, the Bangladesh Bureau of Statistics (BBS) under Ministry of Planning and Local Government Division (LGD) of Ministry of Local Government, Rural Development and Cooperatives with technical support from WaterAid Bangladesh and UNICEF, released the first 'National WASH Accounts 2020' report, taking a crucial step towards understanding water, sanitation, and hygiene (WASH) expenditure and investments trends in Bangladesh. The report highlighted the necessity of meticulous planning and allocation of resources for achieving SDG 6, acknowledging the challenges arising from the unclear expenditure patterns within the WASH sector. UNICEF is collaborating with the Government of Bangladesh to transition to the SDG WASH model, focusing on quality, safety, climate resilience, and market-based solutions. As part of this endeavor, the proposed study will assess the current scope of identification of WASH investments in the national budget and explore opportunities and ways to comprehensively track WASH sector budget allocation and spending. The study will reveal how WASH budget coding is done, existing codes related to WASH, current challenges of identifying WASH related budget codes, how the investments and their identification span over multiple ministries and ways to improve the tracking.[1] Rationale and Purpose One of the bottlenecks of investment planning and tracking in the WASH sector is that the sector is not comprehensively identified in the budget codding system of the Ministry of Finance. The development budget identifies partial WASH sector investments in the Annual Development Programme (ADP) but does not cover all major ministries with WASH investments. For example, the WASH investments by the education and health sector ministries are not captured. On the other hand, the WASH allocations in the operating budget are not identified at all. This leads to fragmented and uncoordinated planning and creates significant barriers in investment tracking. The study will capture the current scope of identification of WASH investments within the budget accounting system, identify the gaps and propose new codes and other measures towards comprehensive tracking of investments. The findings and recommendations will support the Ministry of Finance to move towards complete identification and tracking of WASH investments, leading to improved and coordinated planning and implementation of WASH sector investments.   3.Objectives The overarching objective of the study is to ensure that WASH sector investments are effectively tracked and monitored, leading to better resource allocation and improved outcomes in water, sanitation, and hygiene services across Bangladesh. The specific objectives will be: Assess current scope of identification of WASH investments within the budget accounting and reporting system. Comparative analysis with best practices from similar contexts and identify challenges and gaps in current budget tagging processes. Recommend a standardized approach to improve financial tracking, and sector-wide budget tagging framework. Formulate an advocacy strategy to establish a standardized approach to improve financial tracking, transparency, and sector-wide budget tagging and reporting.   4.Scope Analyze current WASH investment identification in the budget: Review current guidelines and practises related to budget tagging in the WASH sector. Quantitative analysis of budget data from different line ministries, divisions and departments. Classify the expenditure by WASH classification as recommended under the standard guidance document. Examine how the national budget of Bangladesh currently identifies WASH investments, both in the operating and the development budgets. This will include exploring the ministries that are included in the current identification and other ministries that are potentially relevant but are currently excluded. Evaluate current budget coding system: Assess the extent to which the existing coding in the budget accounting and reporting systems enable comprehensive tracking of WASH sector investments. Identify gaps: Highlight limitations in the current coding and accounting systems that hinder comprehensive tracking. Explore loan repayment: Capture the process of WASH sector foreign loan repayment and linked budget lines/codes (if the link exists). Recommend improvements: Develop recommendations for improved identification of WASH investments in both development and operating budgets. The recommendations will be to establish a standardized approach to improve financial tracking, and sector-wide budget tagging framework,  improvements in the budget coding/accounting system (e.g., need for new economic codes, inclusion of existing codes that are currently excluded from WASH identification, etc.) and beyond (e.g., incorporation of other relevant ministries, methodology of estimation including apportionment within common codes, etc.). Propose an advocacy strategy: Formulate a strategy to engage with the Ministry of Finance and CSOs to advocate for a dedicated WASH budget code within IBAS++ and promote sector-wide planning and financing.   5.Methodology The agency is expected to propose technically sound and detailed methodology that will include: i) study approach; ii) data collection methods; iii) stakeholder groups for consultation including government agencies, development partners, and sector experts; iv) reporting approach; and v) quality assurance mechanism. The proposed methodology will be agreed and finalized based on the discussion between the Agency and UNICEF during the inception phase. While the contracted agency will be responsible to propose the methodology, following are to be considered as minimum requirements to incorporate: The study methodology will utilise a mixed approach incorporating a desk review, qualitative exploration through expert consultations and quantitative data collection and analysis from budget documents. To explore and document WASH investments in Bangladesh, national budget documents and other relevant strategic planning documents are to be consulted. Consultations with WASH experts, government officials and development partners/CSOs will identify relevant ministries with WASH investments. These discussions will also reveal the extent to which the relevant investments are captured in the current WASH identification (if any) in the national budget. An exercise to match each of the identified WASH investments to the existing budget codes will reveal the current scope of identification and gaps therein. It is expected that the study will engage with various stakeholders, including relevant ministry officials, WASH sector experts, officials from the Ministry of Finance and others as necessary. Additionally, multi-stakeholder consultation will be organised to validate the results from the exercise.   Ethical Considerations The study will adhere to UNICEF’s Procedure for Ethical Standards in Research, Evaluation, Data Collection and Analysis; and will obtain ethical clearance from a formal ethical clearance board if applicable, ensuring adherence to ethical guidelines and regulations. Prior informed consent will be obtained from the participating groups. They will be provided with clear information about the study's purpose, procedures, potential risks, and benefits, and their right to withdraw from the study at any time and confidentiality and privacy of participants will be maintained throughout the study. Steps will be taken to ensure the security and confidentiality of collected data. Data will be anonymized and stored securely, with limited access granted only to authorized personnel. Data transfer and sharing will be done using secure protocols. Furthermore, human participants will have appropriate ethical training.   Use of Findings The findings are aimed to be used to support comprehensive tracking of WASH sector investments and their tracking. The study also aims to strengthen UNICEF’s advocacy towards introducing WASH budget codes and improving WASH sector investments by the government.   8.Deliverables and Payment Schedule SL Major Taks and Deliverables Timeline (July-November 2025) Payment Conceptualisation Phase 1.1 Inception workshop August 30% 1.2 Stakeholder identification 1.3 Finalisation of inception report Data collection, desk review and consultation phase 2.1 Collection of budget codes September-October 40% 2.2 Consultation workshops with expert groups and ministry officials 2.3 Collection of budget data for relevant ministries 2.4 Evaluation of budget codes, interfacing the findings from the workshops and budget analyses Drafting Phase 3.1 Drafting of the study report       October-November       30% 3.2 Finalisation, designing and publication of the study report 3.3 Organise validation workshop with stakeholders 3.3 Development and finalisation of the advocacy strategy   9.Assessment of Proposal The submitted proposals will undergo assessment to confirm alignment with the requirements set by this ToR, ensuring the framing issues are adequately addressed. Applications be made to UNICEF Bangladesh and to include the following for assessment: Technical Proposal Proposed team members (including CV’s) Financial Proposal A summary of relevant experience of the institution demonstrating their capacity to undertake the work.   10.        Team Composition, Qualifications & Experience Requirements To successfully deliver the objectives of this assignment, the agency must deploy a multidisciplinary team with proven expertise in public finance, WASH sector analysis, and government systems in Bangladesh.   The agency should appoint a team leader with at least 10 years of proven work experience in field budget tracking and be able to access the Ministry of Finance as well as line ministries/departments/authorities, planning commission that deal with sensitive and confidential information, particularly related to national budget. Proven experience of quantitative analysis of budget data for different line ministries, divisions and departments is essential. At least 5 years of experience in water supply systems, sanitation and handwashing system assessment, existing coding in the budget accounting and reporting systems will be required. Demonstrable knowledge and understanding of relevant policies and action plans of the Government of Bangladesh is an asset.   The team should be led by a qualified Team Leader and include the following key experts:   Team Composition Team Leader (Economist and Budget Tracking Expert) Senior WASH Sector Expert Government Budget Coding and Accounting Specialist Monitoring, Evaluation and Data Analysis Expert Stakeholder Engagement and Advocacy Specialist   Qualifications and Experience Requirements   Team Leader Advanced university degree in Economics, Public Finance, or related field. Minimum 10 years of experience in development work, preferably in the WASH sector financing and institutional capacity building. Proven experience in budget tracking, financial analysis, and coding systems within government ministries. Demonstrated ability to access and engage with Ministry of Finance, Planning Commission, MoLGRD&C, and other relevant authorities. Strong understanding of Bangladesh’s WASH policy environment, sector challenges, and institutional landscape. Experience working with UN agencies, donor-funded projects, government institutions, and international NGOs. Excellent communication skills, including the ability to present complex data in clear, accessible formats. Proficiency in English, both written and spoken. Strong computer skills, including PowerPoint, Excel, and data visualization tools.   Senior WASH Sector Expert Advanced university degree in the areas of Civil/Water Resource/Environment/Public Health/Sanitary Engineering with adequate knowledge on geo-socio-economic and political context of the country. At least 10 years of experience in water supply, sanitation, and hygiene systems. Familiarity with WASH sector budgeting, coding, and investment tracking. Experience in system strengthening, policy analysis, and sector planning.   Government Budget Coding and Accounting Specialist Advanced university degree in one of the following areas of Public Finance, Accounting etc. Minimum 8 years of experience in public financial management and government accounting systems. In-depth knowledge of IBAS++, Annual Development Progarmme (ADP), and operational budget structures. Experience in developing or advising on budget tagging frameworks.   Monitoring, Evaluation and Data Analysis Expert Advance University Degree on Statistics/MIS  Proven experience in quantitative and qualitative research, including budget data analysis. Skilled in using modern data collection platforms, including tablet-based surveys, telephonic interviews, and online tools. Ability to synthesize findings and produce analytical reports.   Stakeholder Engagement and Advocacy Specialist Advanced university degree in relevant field Experience in multi-stakeholder consultation, policy advocacy, and strategy development. Ability to engage with CSOs, government officials, and development partners.   Additional Requirements The agency must be legally registered and authorized to operate in Bangladesh. Relevant legal documentation must be submitted. Previous experience with UN agencies, large NGOs and Government The agency should demonstrate integrity, independence, and a systematic, analytical approach to problem-solving. Experts must be available for consultation during implementation phases (if applicable) to address technical challenges.     11. Contract Management and Supervision The contracted agency will play a critical role in executing the activity with a clear set of responsibilities and expected standards. Primarily, the agency will be responsible for designing the study, organising consultations, collecting data, analysing and drafting the report(s), validating findings and recommendations with stakeholders and mitigating risks if exist. UNICEF will provide overall technical management for this research. The contracted agency will operate under the supervision of Social Policy & Economic Specialist of the SPEAR Section and WASH Specialist of the WASH Section of UNICEF. UNICEF Supply Section will remain the focal point for all administrative, financial, and commercial queries and correspondence, including contract amendment.     [1] Further references: a) WHO, UNICEF update country tracker on water, sanitation and hygiene in health-care facilities, showing progress across 107 countries b) Bangladesh 2022 Monitoring safely managed on-site sanitation (SMOSS) report | JMP c) bangladesh-sanitation-policy-and-planning-framework-case-study-for-discussion.pdf