(a) Reimbursement for:

1. (1) child support enforcement expenditures made for the purpose of enforcing the support obligations owed by absent parents to their children and to a spouse or former spouse with whom such children are living;
2. (2) locating absent parents;
3. (3) establishing paternity;
4. (4) obtaining child and spousal support; and

5. (5) assuring that assistance in obtaining support for such children or spouse will be available to all children for whom federally reimbursed aid to dependent children may be requested;

   must be claimed on schedules and formats prescribed by the department in accordance with instructions of the department. Amounts for reimbursement which may be claimed as child support expenditures with Federal participation must be claimed in a manner that results in the greatest proportion of Federal participation, or alternatively shall be claimed in a manner that does not increase the amount of State reimbursement which would be available if Federal participation were also available.

(b) Expenditures made by social services districts for child support enforcement shall be subject to reimbursement by the State in accordance with provisions of sections 153 and 111-d of the Social Services Law, provided amounts claimed as Federal participation are claimed in a manner that results in the greatest proportion of such participation, or are claimed in accordance with department instructions or directions, including but not limited to the following claiming principles:

1. (1) Amounts expended for child support enforcement activities shall not be claimed solely as child support expenditures if such amounts or any portion thereof could be claimed as an expenditure which may be reimbursed at a more enhanced rate of Federal participation.
2. (2) Amounts expended as child support enforcement expenditures shall be segregated from other expenditures for federally reimbursed aid to dependent children when claims for reimbursement are made.
3. (3) Recoveries and collections made under the child support enforcement program shall be allocated in accordance with department instructions and directions in a manner which will reduce the claims for reimbursement attributable to the programs or activities originally charged for such reimbursement.
4. (4) Incentive payments which are made available to the State under the child support enforcement programs must be claimed in a manner that reduces the Federal share of related federally reimbursed aid to dependent children or medical assistance claims which are subject to Federal reimbursement.
5. (5) Any other expenditures designated as child support enforcement expenditures by the department shall be claimed in accordance with instructions and directions of the department.