The Alabama Department of Human Resources (DHR), Child Care Service Division’s Office of Child Care Subsidy is responsible for conducting a Child Care Market Rate Study to determine the rate charged per child for reimbursement of care for those that participate in the program. To conduct a Narrow Cost Analysis (NCA), data were gathered from state licensed and licensed-exempt day care centers, family day care homes, and group day care homes (see definition of terms, p. 29 ). The mandated study is based on data obtained from providers that represent nine (9) geographical regions within the state and will help the agency determine if the level is sufficient to ensuring equal access to child care for low-income families. To conduct the Market Rate Survey (MRS), DHR’s Child Care Services Division contracted Alabama State University (ASU) researchers from the Office of Institutional Effectiveness. Preliminary meetings were held from November to December 2020 to strategize and develop a research timeline that includes project focus and milestones, ensuring a timely completion of a valid, reliable, and comprehensive report. This study meets all federal requirements and best practices in conducting an analysis. (author abstract)