(d) (1) (A) Prior to December first, annually, the authority shall deposit, for any special capital reserve fund for which the balance is below the required minimum capital reserve, the full amount required to meet the required minimum capital reserve for such special capital reserve fund. Such deposit shall be made from any resources available to the authority not otherwise pledged or dedicated to another purpose.
(B) On or prior to December first, annually, but after the authority has made any deposits required under subparagraph (A) of this subdivision, there shall be deemed appropriated from the General Fund any sums necessary to restore the balance of each such special capital reserve fund to the required minimum capital reserve amount. The amount of any such sum shall be allotted and paid to the authority upon the certification of such sum by the chairperson or vice-chairperson of the authority to the Secretary of the Office of Policy and Management, the Treasurer and the joint standing committees of the General Assembly having cognizance of matters relating to planning and development and finance, revenue and bonding.
(C) For the purposes of this subdivision, obligations acquired as an investment for any special capital reserve fund shall be valued at amortized cost.