Capital outlay notes issued pursuant to this part and general obligation bonds may be refunded by issuing capital outlay notes under this part, in accordance with the requirements and procedures set forth in this part and in §§9-21-903,9-21-904,9-21-910,9-21-912,9-21-913 and9-21-914. The final maturity date of the refunding notes shall not be later than the final maturity date of the notes being refunded or the bonds being refunded, unless otherwise approved by the comptroller of the treasury or the comptroller's designee.