The following expenditures shall not be reimbursed under sections 2471 to 2498:

    (a) Expenditures for required and allowable services to the extent the expenditures are reimbursed from another source such as fees for services or another state or federal program.

    (b) Direct capital expenditures for facilities.

    (c) Expenditures used to match other state funds.

    (d) Expenditures for other services specifically excluded in rules promulgated by the department.

    (e) Federal and state categorical health program funds.