Establishing an expenditure control program in State government under which, with the approval of the Department of Budget and Management, up to 50% of the unspent or unencumbered balance of appropriations authorized for a fiscal year for use by a unit of State government may not revert to the General Fund but remain available for expenditure within the unit in the succeeding fiscal year; and requiring reports to the Department of Budget and Management and to the General Assembly on the amount of funds carried over under the program.