Budgeted salary funds for each position are either expended for salaries or lapsed. Lapsed salaries is money which is not spent while a position is vacant. When the position is filled, lapsed salary is no longer created. Thus, it is not a continuing source of funds. Lapsed salaries may be moved within a code for salary-related expenditures, including temporary salaries and board per diem, for moving expenses, tort claims, contracted personal services, and for expenditures. Lapsed salaries and/or salary benefits and other non-salary funds in the 1000 object class may not be used to establish new positions, provide salary increases or to support any expenditures outside of the 1000 object class.

The line items which may be revised in-this manner are: