(a) Costs are classified as follows:

1. (1) Administrative costs, as defined in § 683.215 of this chapter; and
2. (2) Program costs, which are all other costs not defined as administrative.

(b) Program costs must be classified and reported in the following categories:

1. (1) Related assistance (including emergency assistance);
2. (2) Supportive services; and
3. (3) All other program services.