Any incremental audit costs incurred by a municipality or public authority in compliance with these regulations may be allocated as an indirect cost to the State transportation assistance programs audited in proportion to the total annual amounts expended by the municipality or public authority for State transportation assistance programs, if such programs allow for the reimbursement of indirect costs and funds are provided for such purposes. Funds assigned for administrative purposes in accordance with statute, rules or regulations, grants, contracts, agreements, or program guidelines may be used for such purposes if agreed to in writing in advance by the New York State Department of Transportation.
N.Y. Comp. Codes R. & Regs. Tit. 17 § 43.8