Vt. Stat. Ann. tit. 19, § 11e

Receipts for damage to state property under the control of the agency of transportation, other than recoveries under 32 V.S.A. § 134, sales of supplies, interdepartmental transfers for maintenance of roads under the jurisdiction of other departments of the state, receipts from the Efficiency Vermont program, and receipts from municipalities and public utilities cooperating with the agency of transportation for highway or grade crossing work shall be credited to the same account from which the expenditures have been or will be incurred.