(b) Expenditures made by social services districts for federally reimbursed aid to dependent children shall be subject to reimbursement by the State in accordance with provisions of sections 153 and 358 of the Social Services Law, provided that amounts claimed as Federal participation are claimed in a manner that results in the greatest proportion of Federal participation, or is claimed in accordance with department instructions or directions, including but not limited to the following claiming principles:

1. (1) Sums expended for federally reimbursed AFDC which are attributable to the planning, design, development or installation of a statewide mechanized claims processing and information retrieval system which meets Federal reimbursement shall be claimed at the rate authorized by the State and Federal government for such expenditures.
2. (2) Sums expended in meeting the cost of State, county or other local child welfare services shall be claimed at the rate authorized by the State and Federal governments for such expenditures.
3. (3) Costs related to the work incentive program for recipients of federally reimbursed AFDC shall be claimed at the rate authorized by the State and Federal governments for such expenditures.
4. (4) Amounts expended for the purpose of enforcing the support obligations owed by absent parents to their children and the spouse or former spouse with whom such children are living, locating absent parents, establishing paternity, obtaining child and spousal support, and assuring that assistance in obtaining support will be available to all children for whom federally reimbursed AFDC may be requested shall be claimed at the rate authorized by the State and Federal governments for such expenditures.
5. (5) Amounts expended for the training of personnel employed or preparing for employment by the agency administering foster care and adoption assistance shall be claimed at the rate authorized by the State and Federal governments for such expenditures.
6. (6) Amounts expended as foster care maintenance payments for children in certified, licensed or approved foster homes or child-care institutions or as adoption assistance payments shall be claimed at the rate authorized by the State and Federal governments for such expenditures.
7. (7) Incentive payments claimed or reclaimed under the child support enforcement program shall be claimed or reported in a manner that will reduce support collected which would otherwise represent the Federal share.
8. (8) Amounts expended in excess of any federally established limit or ceiling shall be charged to other programs or activities for which Federal participation is available if such amounts may appropriately be claimed from such other programs or activities.
9. (9) Amounts expended in excess of any limit or ceiling established by State law or regulation shall not be claimed for State reimbursement except in accordance with the provisions of such State law or regulation.
10. (10) Amounts claimed as reimbursement shall be reduced in accordance with instructions and directions of the department to reflect any penalty or other charges accruing to the district.
11. (11) Any other expenditures designated as federally reimbursed AFDC by the department shall be claimed as federally reimbursed AFDC in accordance with instructions and directions of the department.