32 V.S.A. § 585 — Definitions

(a) As used in this subchapter:
(1) “Commissioner” means the Commissioner of Finance and Management.
(2) A “special fund” is a fund created to account for specific revenues earmarked to finance
particular or restricted programs and activities, or created by expressed enactment
of the General Assembly or created by the Commissioner of Finance and Management to
account for and manage such proceeds as those of court settlements or private bequests,
transfers between State and local governments, monies of State institution inmate
or patient operations, monies resulting from the disposal of State property, grants
and other awards accepted by the General Assembly or in accordance with section 5 of this title, transfers of a general services nature between State agencies, or financial transactions
by State government on behalf of nonstate entities.
(b) The Commissioner shall fully utilize the fund and account structure in the State finance
system to manage efficiently dedicated revenues, with the intended result of reducing
and limiting the number of separate special funds, while maintaining accountability
and segregation of revenues dedicated by statute for specific purposes. (