Description:
This report, undertaken as one component of a legislatively mandated assessment of the Massachusetts subsidized child care system, summarizes the findings from a review of budgetary policies and practices in the Department of Early Education and Care (EEC) as of spring 2014. This review's goal is to help EEC more efficiently use annual appropriations from the caseload accounts that fund child care services. This report synthesizes information from interviews with EEC staff, external stakeholders, and experts in other states; it also combines this information with an analysis of recent spending and a review of current forecasting models. It focuses on the three largest EEC caseload accounts: Supportive Child Care (3000-3050), which provides child care services for children referred by the Department of Children and Families; DTA Related Child Care (3000-4050), which provides child care services for children referred by the Department of Transitional Assistance; and Income Eligible (IE) Child Care (3000-4060), which provides child care subsidies for children from eligible low-income and at-risk families. For each of these accounts, there are several forecasting tasks. First, budget staff must project costs and caseloads for the future year as part of the governor?s budget request; this projection also supports the appropriations process in the House and Senate. Also, monthly, EEC budget staff develop updated spending forecasts for the current year based on expenditures to date. (author abstract)
Resource Type:
Executive Summary
Publisher(s):