For the purpose of the apportionment of State aid to school districts pursuant to subdivision 5 of section 3602 of the Education Law for the excess cost of educating pupils with certain handicapping conditions, only those costs which are directly attributable to the provision of appropriate special services or programs as defined in subdivision 2 of section 4401 of the Education Law shall be approved. Indirect costs such as those for district-wide administration and transportation costs shall not be approved for such purpose.