No. New positions, promotions/upgrades, and equity increases are permanent increases in salary. Vacancy savings are temporary, and by agreement of the President and Cabinet, are not for use by individual departments or divisions.
The only exception to this is to offset temp expense directly related to a vacancy until it is filled, and this must be included in your quarterly forecasts so that University vacancy savings estimates can be adjusted. Savings related to S&G are also temporary and therefore cannot be used to fund salary increases or new positions. There are also fringe & other costs associated with salary expenses, so it is not a one-for-one substitution.
For budget & forecasting purposes, salaries & S&G expenses are two separate entities. More.
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