At the end of the fiscal year, the fund shall retain an amount equal to not more than 100% of the total expenditures and commitments by the department from the fund in the immediately preceding fiscal year. If the balance in the fund at the end of the fiscal year exceeds this retention amount, then that amount of the fund which exceeds the retention amount shall be lapsed and deposited in the General Fund within 30 days of the end of the fiscal year.
40 P.S. § 4305