Costs recovered by the attorney-general may be applied by him in payment of the expenses incurred by him in the action or proceeding in which they are received, or of any expenditure which he is authorized to incur not otherwise provided for. He shall, at the close of each fiscal year, render to the comptroller an account of such costs received, with vouchers of such expenditures. During the fiscal year, the comptroller is authorized to transfer any amount available within the account dedicated for this purpose to the general fund, upon the request of the director of the budget. In the event insufficient cash remains in such account to meet expenditures against available appropriations from such account, the comptroller is authorized to transfer the amounts necessary to meet such expenditures from the general fund; provided however that in no event shall the cumulative value of any such transfers from the general fund made to such account within a single fiscal year exceed ten percent of the value of the appropriations made in such fiscal year from such account or the cumulative balance of transfers from the account to the general fund. The comptroller shall establish such accounts and records as are necessary to provide an accurate accounting and reporting of the transfers to or from the general fund.