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§  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.