This section applies to the following entities: an institution that receives an appropriation for operating expenses; and an officer or unit of the State government that: receives an appropriation for operating expenses; or has its expenses paid out of the fees collected by the officer or unit. At the end of each fiscal year, each entity that, during that fiscal year, has received an appropriation for operating expenses shall give the Comptroller notice of: the amount of the appropriation that is unspent; and the amount of the unspent part that is needed to meet unpaid obligations incurred during the fiscal year.