An appropriation made for a capital project is valid for the life of the project, and the unexpended balance shall be carried forward to subsequent fiscal years if substantial, ongoing work on the project has begun within five years after the effective date of the appropriation. Between July 1 and August 31 of each fiscal year, a statement supporting the amount of the unexpended balance required to complete the projects for which the initial appropriation was made and the amount that may be lapsed shall be recorded with the Department of Administration. The office of management and budget, in coordination with the Department of Administration, shall deliver to the house and senate finance committees a report of unexpended balances of appropriations for capital projects not later than the 15th day of each regular session of the legislature.
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