Vt. Stat. tit. 24A § 405-31
On or before December 1 in each year, the Board of Commissioners shall prepare a budget for the district for the next fiscal year, which shall include an estimate of the revenue of the District from fees and other sources, except membership assessments, and the planning and solid waste management expenses for the next fiscal year, including debt service, payments due on long-term contracts, payments due to any sinking funds for the retirement of indebtedness, payments due to any capital reserve funds, debt service reserve funds, operating reserve funds, and payments due to any other funds established by the District. The budget shall be in such form as deemed desirable by the Board of Commissioners, and shall be so arranged as to show budgeted income and expenditures of the current fiscal year and budgeted and actual income and expenditures of the preceding fiscal year.
24 Appendix V.S.A. § 405-31