Reverts any funds that are unspent and unencumbered from those funds appropriated to the North Carolina Civil War & Reconstruction History Center Foundation under SL 2021-180 and to the Cape Fear Historical Complex Foundation in SL 2023-234 for the North Carolina Civil War & Reconstruction History Center (collectively, the prior appropriations) back to the Office of State Budget and Management (OSBM) to be reallocated in the specified amounts, effective July 1, 2025, to (1) Fayetteville for community mental health programs, pedestrian safety projects, workforce development, and a local transportation connectivity study; (2) Hope Mills for the Town's Community Center; and (3) Cumberland County for the Gray's Creek Water and Sewer District for water and wastewater infrastructure, expansion of youth mental health and substance abuse treatment services, preconstruction activities for the regional aquatic center project, the emergency services mobile incident command unit, and for digital dispatch equipment for the Cumberland County Fire Chiefs Association. Requires the Department of Natural and Cultural Resources, within 30 days of the act's effective date, to provide an accounting of the prior appropriations to the specified NCGA committees and division.