Expenditures directly chargeable to particular public assistance and care programs or activities shall be claimed on formats prescribed by the department, except that costs required to be allocated or distributed by regulation or direction of the department shall be claimed as required for those costs or items. Except as otherwise required by departmental regulation or directive, costs that must be allocated or distributed to particular programs or activities include:
N.Y. Comp. Codes R. & Regs. Tit. 18 § 620.2