32 V.S.A. § 308f: Child Care Contribution reserve

(a) Annually, not later than the close of the first week of the new fiscal year, the Department of Taxes and the Joint Fiscal Office shall provide the Department of Finance and Management a consensus estimate of the anticipated fourth quarter receipts from the Child Care Contribution, pursuant to chapter 246 of this title, for the fiscal year being closed.

(b) As part of the annual fiscal year General Fund closeout process, the Commissioner of Finance and Management shall reserve an amount of General Fund dollars equal to the consensus estimate provided in subsection (a) of this section prior to executing the requirements of section 308c of this title.

(c) Upon completion of the annual fiscal year General Fund closeout process, the Commissioner of Finance and Management shall immediately unreserve the amount reserved pursuant to subsection (b) of this section.

(d) If the amount unreserved pursuant to subsection (c) of this section is determined to be greater than the actual receipts due to the Child Care Contribution Special Fund, then the excess shall immediately be reserved in accordance with section 308c of this title.

(e) If the amount unreserved pursuant to subsection (c) of this section is determined to be less than the actual receipts due to the Child Care Contribution Special Fund, then the amount of the deficiency shall immediately be unreserved from the General Fund Balance Reserve established pursuant to section 308c of this title.