(b) Each commissioner of social services shall develop and submit to the department for its approval a plan describing his district's operations under this section, which plan shall accord with federal and state requirements. 2. Federal donated commodities shall not be deemed or construed to be public assistance and care or a substitute, in whole or in part, therefor; and the receipt of such commodities by eligible families and individuals shall not subject them, their legally responsible relatives, their property or their estates to any demand, claim or liability on account thereof. 3. A person's need or eligibility for public assistance or care shall not be affected by his receipt of federal donated commodities. 4. Any inconsistent provisions of law notwithstanding, expenditures made by social services districts for the purpose of certifying eligibility of needy families and individuals for federal donated commodities and for distributing such commodities to them shall be deemed to be expenditures for the administration of public assistance and care and shall be subject to reimbursement by the state in accordance with the provisions of section one hundred fifty-three to the extent of one hundred percentum thereof.