Order to petitioner to repay some of the misused funds originally distributed by the federal government to the state for use in employment training and rehabilitation programs is affirmed over claims that: 1) the state and city were largely in compliance with all relevant substantive provisions of the Job Training Partnership Act and regulations throughout the relevant time periods; and 2) even if a failure to make a proper accounting would result in a repayment obligation unless the state made a sufficient alternative showing that it complied with the substantive regulations at issue, the Administrative Review Board's determination that the state did not make such a showing here was improper.