<prompt> Translate the following text to EnglishMipango ambayo imekuwa inapatikana kwa ajili ya mgawanyo lakini haijatumiwa ni kutambuliwa kama mipango unspent katika mtaji wa shirika.  <response>: Appropriations that have been made available for apportionment but have not been used are recognized as unexpended appropriations in the entitys capital. 