Understanding the FY2026 Maryland DDA General Ledger Collection
Maryland DDA providers are required to submit their FY2026 General Ledger (GL) cost data by October 30, 2026.
But what exactly is the GL Collection used for—and why does it matter?
What Is the GL Collection?
The Developmental Disabilities Administration requires providers to report detailed costs associated with delivering traditional DDA Medicaid services.
According to DDA, the purpose of collecting this information is to inform rates and create consistent cost data across the provider system.
The data may include costs related to:
Direct support staff wages
Payroll taxes and benefits
Contract workers
Training
Transportation
Facilities
Administrative expenses
Other costs associated with delivering DDA services
This information helps DDA and its rate-setting partners better understand what it actually costs providers to deliver services.
Why Accurate Reporting Matters
DDA rates are not developed in a vacuum.
Provider cost information can be used during the rate-review and rebasing process to evaluate whether the assumptions built into reimbursement rates continue to reflect the actual cost of delivering services.
DDA's General Ledger FAQ explains that the annual collection is intended to support rate-setting priorities and future rate rebases.
That means inaccurate or incomplete reporting can affect the quality of the cost information being used to evaluate the provider system.
Providers should therefore make sure their submission:
Reconciles to their accounting records
Reports expenses only once
Properly identifies costs by service
Uses reasonable and supportable allocation methods for shared expenses
Reflects the actual cost of operating during FY2026
Does the GL Collection Reimburse Provider Expenses?
No.
This is an important distinction, particularly for providers that have invested substantial personal or business funds into starting their organization.
The GL Collection reports provider costs; it does not repay those costs to the individual provider.
DDA publicly describes the GL Collection as a tool used to inform rates. DDA separately describes its current LTSSMaryland system as a fee-for-service reimbursement model, where providers are paid for authorized services at established DDA rates.
I also requested written clarification directly from Maryland DDA leadership. DDA confirmed that there is no current process that reimburses providers for startup or operating costs simply because those costs were incurred. Instead, reimbursement under the current system is generated through authorized services that are successfully billed.
In practical terms:
GL Collection → Helps inform DDA rates
Authorized service + successful billing → Generates provider reimbursement
Understanding this distinction is especially important when evaluating startup investment, cash flow, and the overall financial performance of a DDA organization.
Is the FY2026 GL Collection Required?
Yes.
DDA states that all DDA providers are required to submit FY2026 GL data by October 30, 2026.
Maryland regulations also allow DDA to require providers to furnish information related to provider costs. Under COMAR 10.22.17.05, the Administration may, after notice, suspend payment of the applicable provider component until required reports or data are received.
More broadly, Maryland Medicaid regulations provide for sanctions when providers fail to comply with applicable State or federal requirements, including withholding payments, recovery of overpayments, suspension, removal from the Medicaid program, and disqualification from future participation.
It is important to note that I have not identified a current DDA publication establishing an automatic dollar fine specifically for failure to submit the FY2026 GL Collection. Providers should nevertheless treat the GL submission as a required financial compliance obligation because failure to provide required information can create payment and provider-participation risks.
What Should Providers Do Before Submitting?
Before completing the FY2026 GL Collection, providers should make sure that:
FY2026 bookkeeping is complete and reconciled.
Payroll and contractor expenses are properly classified.
Expenses are mapped to the appropriate DDA services.
Shared costs have a documented allocation methodology.
Submitted amounts reconcile back to the organization's financial records.
Supporting documentation is retained for the numbers and allocation methods reported.
The GL submission should be the end result of reliable accounting records—not the point at which financial records are first being reconstructed.
How Balanced Accounting Services Can Help
Balanced Accounting Services can manage the FY2026 DDA GL Collection process for providers, including:
Reviewing and preparing financial data
Identifying accounting issues that should be corrected before submission
Mapping GL accounts to DDA cost categories
Developing and documenting cost-allocation methodologies
Allocating expenses across DDA services and regions
Reconciling the completed submission back to provider financial records
Preparing the information needed for submission through the Hilltop GL Portal
FY2026 Deadline: October 30, 2026
If your organization has not completed its FY2026 GL Collection preparation, now is the time to review your financial records and identify any missing information or allocation issues.
Official References
Maryland DDA – GL Data Collection ToolDDA states that all providers must submit FY2026 GL data by October 30, 2026 and that the data is collected to inform rates.https://health.maryland.gov/dda/Pages/LTSSMaryland/RRAG/GL-Data-Collection-Tool.aspx
Maryland DDA – GL Collection FAQExplains that annual provider cost data is collected to support rate-setting priorities and rate rebasing.https://health.maryland.gov/dda/Documents/FAQ%27s%20for%20GL%20Template%20Completion_11.3.23.pdf
Maryland DDA – RatesExplains the DDA fee-for-service reimbursement structure and publishes current LTSSMaryland rates.https://health.maryland.gov/dda/Pages/rates.aspx
COMAR 10.22.17.05 – Reporting Requirements and Record KeepingProvides DDA authority to request cost-related information and, after notice, suspend applicable provider payments until required reports or data are received.https://regs.maryland.gov/us/md/exec/comar/10.22.17.05
COMAR 10.09.36.08 – Medicaid Provider SanctionsDescribes potential Medicaid sanctions for failure to comply with applicable requirements.https://regs.maryland.gov/us/md/exec/comar/10.09.36.08
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