Unless otherwise provided in the appropriation ordinances, all appropriations shall lapse at the end of the fiscal year to the extent that they have not been expended or lawfully obligated. Any remaining unexpended and unobligated balance of appropriations shall revert to the fund from which the appropriation was made. An appropriation in the capital budget appropriation shall lapse when the project has been completed or abandoned or when no expenditure or encumbrance has been made for three (3) years.