This report summarizes a review aimed at helping the Massachusetts Department of Early Education and Care (EEC) more efficiently manage annual appropriations from multiple budgetary accounts that fund child care services. It combines an analysis of the spending history of these accounts, a review of current forecasting models, and information from key stakeholders and staff. The report concludes with suggestions for EEC to consider as it continues to improve its management of spending on subsidized child care. It is the first of several products prepared as part of a legislatively mandated assessment of the state’s subsidized child care system.