Vt. Stat. Ann. tit. 24APPENDIX, § 1307

At any time during the fiscal year, the Manager may transfer part or all of any unused appropriation balance among programs within a department, office, or agency. Upon written request by the Manager, the Selectboard may by resolution transfer part or all of any unused appropriation balance from one department, office, or agency to another. Notwithstanding the above, no unexpended balance in any appropriation not included in the budget of the Selectboard shall be transferred or used for any other purpose.