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