Except when permitted by specific direction of the department, reimbursement may not be claimed for services, supplies, assistance, care or other items which must be provided without charge. Reimbursement may be claimed for items for which an entity could have charged, but did not, when the entity entitled to make such charge is required to be reimbursed by a social services district under circumstances which permit the cost to be reimbursed by the Federal or State government. All other items for which an entity could have charged, but did not, are not reimbursable.