(b) Expenditures made by social services districts for adoption assistance and for the care and protection of children shall be subject to reimbursement by the State in accordance with the provisions of title IV-E of the Social Security Act and section 153 of the Social Services Law when authorized pursuant to this Part; or the provisions of title IV-A of such act and section 153 of the Social Services Law if such expenditures are not eligible for reimbursement pursuant to title IV-E of such act but are eligible for reimbursement under title IV-A of such act; or the provisions of sections 153 and 456 of the Social Services Law if such expenditures are not reimbursable pursuant to title IV-A or title IV-E of the Social Security Act. When Federal participation is available for child care services, Federal participation must be claimed in a manner that results in the maximum amount of Federal participation or must be claimed in accordance with department instructions or directions, including but not limited to the following claiming principles:

1. (1) Amounts expended shall not be claimed solely as title IV-E or title IV-A expenditures if such amounts or any portion thereof may be claimed as an expenditure which may be reimbursed under another program at an enhanced rate of Federal participation.
2. (2) Amounts expended as title IV-E expenditures shall be segregated from title IV-A expenditures when claims for title IV-E reimbursement are made.
3. (3) Amounts claimed for reimbursement from programs or activities, other than foster care or other child care programs, which are not claimed for reimbursement under this Part, shall be claimed in accordance with instructions and directions of the department.
4. (4) Amounts expended for child care services for which an enhanced rate of Federal participation may be claimed shall be claimed in a manner that will result in the additional Federal participation.
5. (5) Amounts expended for child care services which may be charged to other programs or activities subject to Federal reimbursement shall be claimed pursuant to this Part only if such amounts would have been in excess of a Federal reimbursement limit or ceiling which had been established for such other programs and such amounts are not subject to Federal reimbursement from another program or activity for which there is a greater amount of Federal participation available.
6. (6) Amounts expended for child care services in excess of any limit or ceiling established by sections 153-d, 153-e, 358-b, 409-b or other sections of the Social Services Law or other law or regulations of the department shall not be reimbursable except in accordance with the provisions of such law or regulation.
7. (7) Expenditures designated as expenditures for dependent children in foster care and for the care and protection of children shall be claimed in accordance with instructions and directions of the department.