The bill outlines the requirements for the Executive Office of Health and Human Services (EOHHS) to provide a detailed accounting of all funds related to the MassHealth Delivery System Reform (DSRIP) Trust Fund to the House and Senate Committees on Ways and Means. It specifies the types of expenditures covered by the DSRIP Trust Fund, including payments to acute hospitals, Accountable Care Organizations (ACOs), and Community Partners (CPs), as well as investments in infrastructure and workforce capacity to support the implementation of these programs. The bill also highlights the timeline of DSRIP fund payments, which began in 2017, and the importance of these funds in facilitating care coordination.

Additionally, the bill addresses the recoupment of unspent DSRIP dollars following the conclusion of the program, indicating that ACOs and CPs must return any unexpended funds. The report includes financial details for state fiscal years 2017-2023, 2024, and the first quarter of 2025, showing both payments and revenue associated with the DSRIP Trust Fund. Notably, the bill includes new legal language regarding the recoupment process and provides a contact for further inquiries, ensuring transparency and accountability in the management of the DSRIP funds.