If the county commissioners or county council does not appropriate the amount requested by the county board for capital projects, it shall indicate in writing which projects have been reduced, deferred, or eliminated and the reason for the reduction, deferral, or elimination. The expenditure for school building construction shall be made in accordance with the cost approved by the county commissioners or county council for each project. A transfer between major categories or of unexpended project balances is subject to the approval of the county commissioners or county council. If the county commissioners or county council does not take action on a transfer within 30 days after the receipt of a written request substantiating the transfer, the failure to take action constitutes approval.