Section 35-174 - Vacancy savings; definition; personal services and employee related expenditures; reversionA. A "vacancy saving" is any monies saved or generated in personal services and employee related expenditures by:1. Not filling a position which has become vacant by termination of an employee.2. Not filling a newly authorized position.3. Filling an authorized position at a grade or step lower than is authorized by the legislature.4. A downward reclassification of an authorized position.B. A vacancy saving shall not be expended by the budget unit, except upon approval of the director of the department of administration, for any of the following purposes: 1. Awarding merit increases to state employees.2. Funding reclassified positions.3. Creating new positions that exceed the total number of full-time equivalent positions as approved by the joint appropriations committees and reported annually in the appropriations report.C. An unexpended vacancy saving shall revert to the fund from which appropriated except as provided in section 15-1661, subsection E. The reversion shall occur at the end of each fiscal year.D. This section applies only to funds appropriated by the legislature.