The bill outlines the requirements for the Executive Office of Health and Human Services (EOHHS) to provide a detailed accounting of all funds associated with the MassHealth Delivery System Reform Incentive Payment (DSRIP) Trust Fund. This includes expenditures for services provided to MassHealth beneficiaries, payments to Accountable Care Organizations (ACOs) and Community Partners (CPs), and investments in infrastructure and workforce capacity. The report details the financial activities from state fiscal years 2017 to 2023 and the first quarter of 2024, highlighting the payments made to various healthcare entities and the revenue generated from federal sources and acute hospital assessments.

Additionally, the bill emphasizes the necessity for MassHealth to recoup unspent DSRIP funds following the conclusion of the program, as these funds were designated for specific DSRIP purposes. The report indicates fluctuations in trust fund expenditures and revenues, which can lead to unexpended balances at the end of each fiscal year. The inclusion of new legal language regarding "Payments" and "Revenue" aims to clarify the financial reporting structure and ensure transparency in the management of the DSRIP Trust Fund.