Vt. Stat. tit. 21 § 1364
This State shall replace any monies received from the Secretary of Labor under Title III of the Social Security Act any monies granted to this State pursuant to the provisions of the Wagner-Peyser Act, and any monies made available by the State or its political subdivisions and matched by monies granted to this State pursuant to the provisions of the Wagner-Peyser Act, that the Secretary of Labor finds after reasonable notice and opportunity for hearing to the Commissioner have, because of any action or contingency, been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the Secretary of Labor for the proper administration of this chapter. In the event that there are insufficient funds in the Contingent Fund as provided in section 1365 of this subchapter, the monies shall be promptly replaced by monies appropriated for the purpose from the general funds of this State to the Unemployment Compensation Administration Fund for expenditure as provided in sections 1362 and 1363 of this subchapter. The Commissioner shall promptly report to the Governor, and the Governor to the General Assembly, the amount required for the replacement.
21 V.S.A. § 1364