Base Budget Obligations vs. Non-Recurring Obligations
A similar problem can occur when utilizing resource savings. The type of savings should be matched to the type of obligation. For example, salary savings generated from temporarily vacant positions should only be used to support non-recurring obligations. If the dollars are used to support a cost that will be in existence next fiscal year, but the position from which the savings was generated will be filled, there will be no resources available to support the new cost.