Although, a frequent question and a large concern of the
parent paying the child support in Massachusetts there does not have to be an
accounting or specifics of what the child support is being used for by the
party that is receiving the child support. 
In general, Massachusetts assumes things such as food, shelter, clothing
so that there has to be a fairly exceptional circumstance in order for an
accounting to be needed to provide by the person receiving child support.  It is not a good defense for the child
support to be a lowered amount or not paid.