The department shall annually submit to the Department of Finance a report that reconciles, by project, all of the following:
(a) Amounts transferred to the revolving fund.
(b) Amounts expended from the revolving fund.
(c) In cases of project savings or completion, or both, unexpended amounts withdrawn from the fund and transferred to the credit of the fund, paid out, or refunded, as provided in Section 5019.12.