The Manager and School Superintendent, respectively, may at any time transfer an unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department, or agency under his or her jurisdiction. At the request of the Manager or School Superintendent and within the last three months of the budget year, the Council and Board of School Directors, respectively, may by resolution transfer any unencumbered appropriation balance or portion thereof within the budgets from one department, office, or agency under their jurisdiction to another.
24 Appendix V.S.A. § 13-1307