Section 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.