This report does not present specific proposals for changes in child care subsidy rates or detail the formula OSSE will use to distribute funding amounts to individual child care providers. Consistent with the requirements of DC Code § 4-410.01, OSSE published a CDF payroll formula for the Early Childhood Educator Pay Equity Fund separately in April 2023. The reimbursement rates the District pays to subsidized child care providers are established in regulation and determined by taking into account both the estimated cost to deliver care and the amount of funds available for the child care subsidy program. If OSSE were to propose changes in child care subsidy reimbursement rates, informed by the findings of this analysis, those proposals would be made through the District’s standard regulatory process, which provides opportunities for public comment and engagement. (author abstract)