The Manager may at any time transfer an unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department, or agency. At the request of the Manager and within the last three months of the budget year, the Selectboard may by resolution transfer any unencumbered appropriation balance or portion thereof within the Selectboard's budget from one department, agency, or office to another. Notwithstanding the above, no unexpended balance in any appropriation not included in the Selectboard's budget shall be transferred or used for any other purpose.
24 Appendix V.S.A. § 147-11.7