About the project

Partner: United Nations Children’s Fund (UNICEF)
Project duration: November 2025 – March 2026

The assignment involves conducting a scoping study to identify and assess Water, Sanitation and Hygiene (WASH) sector investments within the national budget accounting and reporting system of Bangladesh. The study aims to examine how WASH-related expenditures are currently identified, coded, tracked, and reported across both development and operating budgets. The study responds to persistent challenges in comprehensive tracking of WASH investments due to fragmented institutional responsibilities, limitations in budget coding systems, and partial identification of WASH-related expenditures across ministries. By analysing existing budget classifications, coding practices, and investment flows, the study seeks to improve transparency, accountability, and efficiency in WASH sector financing. The assignment is aligned with Bangladesh’s commitment to achieving SDG 6 and supports UNICEF’s efforts to strengthen evidence-based advocacy, sector-wide planning, and resource allocation for sustainable WASH services across the country.

Objectives of the Study:
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 to:

• Assess current scope of identification of WASH investments within the budget accounting and reporting system.
• Conduct 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.

Scope:

• Analyse current WASH investment identification in the budget
• Evaluate current budget coding system
• Identify gaps
• Explore loan repayment
• Recommend improvements
• Propose an advocacy strategy