Position vacancy savings either remain with the unit or revert to CALS/CES depending upon the type of position that was vacated. CALS/CES vacancy savings are budgeted for and reinvested annually into new faculty, critical hires, and strategic areas. Due to separate state line item budgets, CALS/CES savings will automatically flow to either the Teaching & Research or Cooperative Extension accounts, as appropriate, to maintain budgetary separation of the line items.