§ 114. Special state reimbursement. Any inconsistent provision of
sections one hundred fifty-three, two hundred fifty-seven or other
provisions of this chapter notwithstanding, expenditures made by public
welfare districts for salaries of qualified training directors pursuant
to section one hundred twelve and for salaries of employees while on
educational leave pursuant to section thirty and one hundred twelve
shall, if approved by the department, be subject to reimbursement by the
state in accordance with the regulations of the department as follows:

there shall be paid to each such district

(a) the amount of federal funds, if any, properly received or to be
received on account of such expenditures;

(b) the full amount expended for such purposes, after first deducting
therefrom any federal funds properly received or to be received on
account thereof.