Vt. Stat. tit. 24A § 405-36
Actions or resolutions of the Board of Commissioners for the annual appropriations of any year shall not cease to be operative at the end of the fiscal year for which they were adopted, except as otherwise provided by the laws of the State of Vermont. Appropriations made by the Board of Commissioners for the various estimates of the budget shall be expended only for such estimates, but by majority vote of the Board of Commissioners, the budget may be amended from time to time to transfer funds between or among such estimates, except as otherwise limited in this chapter. Any balance left or unencumbered in any such budget estimate, or the amount of any deficit at the end of the fiscal year, shall be included in and paid out of the operating budget and appropriations in the next fiscal year.
24 Appendix V.S.A. § 405-36