Summary: SD 3847 (Session 194th) – Massachusetts FY2026 Department of Revenue Child Support Services Division Trust Fund Report
Note: This document appears to be an administrative/appropriation report rather than a traditional standalone legislative bill. It details the FY2026 projected expenditures, receipts, and interagency service agreements (ISAs) for the Department of Revenue (DOR) Child Support Services Division (CSS) Trust Fund (account 1201-0410) and related ISA allocations. The summary below captures its purpose, key provisions, affected entities, and timeline considerations.
1. Purpose and Intent
- Provide the Annual Projected Expenditure Report for the DOR Child Support Services Division Trust Fund (account 1201-0410) for FY2026, in accordance with FY2026 budget language.
- Communicate the latest interagency service agreement allocations (ISAs) tied to the CSS Trust Fund and related CSS revenue accounts.
- Present a financial snapshot including beginning balance, projected expenditures, estimated receipts, and expected final balance for FY2026.
2. Key Provisions and Financial Details
Beginning and Ending Outlook
- Beginning balance (as of the report date): $9,367,091
- FY2026 estimated receipts: $12,900,776
- Estimated final balance (end of FY2026): $8,174,287
FY2026 Expenditures — Trust Fund 1201-0410
Projected total expenditures for FY2026: $14,093,581
- Regular employee compensation (AA): $2,759,523
- Employee related expenses (BB): $3,705
- Special employees (CC): $108,428
- Pension & insurance related expenditures (DD): $1,054,183
- Administrative expenses (EE): $4,672,063
- Programmatic facility supplies (FF): $65
- Energy costs & space rental (GG): $2,054,495
- Consultant services (HH): $3,084
- Operational services (JJ): $2,897,146
- Equipment purchases (KK): $38,109
- Equipment lease, purchase, maintenance (LL): $176,393
- Infrastructure costs (NN): $67,942
- Loans & special payments/IRS service fees (TT): $242,863
- IT non-payroll expenses (UU): $581
- Interagency Service Agreements (ISAs) with other state agencies (ISA’s) $15,000 (requested/allocated)
FY2026 Expenditures — Year-to-Date vs. Annual Projection
- Year-to-date expenditures (to date): $8,356,718
- Projected expenditures for FY2026: $14,093,581
- This reflects ongoing spending within the CSS Trust Fund and interagency services.
Interagency Service Agreements (ISAs)
FY26 ISA allocations for the Trust Fund (1201-0410): $15,000 total
- Treasury (RPO/Undeliverable Mail Services): $15,000
FY26 ISA allocations to CSS Retained Revenue Account (1201-0164): $2,792,146 total
- Administrative Office of the Trial Court (Child Support Services): $2,450,850
- Department of Public Health (RVRS/Birth & Death Certificate): $341,296
3. Who and What Is Affected
- Primary: Massachusetts Department of Revenue, Child Support Services Division (CSS), and the CSS Trust Fund (account 1201-0410).
- Indirectly Affected: Agencies receiving ISAs linked to CSS operations, including:
- Administrative Office of the Trial Court (Child Support Services)
- Department of Public Health (RVRS/Birth & Death Certificate)
- Treasury services for undeliverable mail
- Beneficiaries include families and participants in child support programs who rely on CSS operations funded by these allocations.
4. Procedural and Timeline Considerations
- Report date: February 19, 2026 (as of).
- The document is transmitted to legislative clerks per FY2026 budget language for appropriation account 1201-0160, along with ISA financial allocations.
- The action history indicates the document was “Placed on file” on 2026-04-13, suggesting it has been submitted for legislative review or filing as part of the budget process.
5. Bottom Line
- The FY2026 CSS Trust Fund report outlines anticipated expenditures of approximately $14.09 million against projected receipts of about $12.90 million, resulting in an estimated year-end balance of roughly $8.17 million.
- It also delineates interagency service payments totaling $15,000 for the Trust Fund and about $2.79 million in ISA allocations to other state entities from the CSS retained revenue account.
- The report provides a clear accounting of personnel costs, administrative costs, facilities, IT, and other operating expenses essential to the continuation of Massachusetts CSS operations in FY2026.
