California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 3 - Expenditure Detail
Section 983 - Salary Savings

A salary savings account is sometimes used to estimate the savings to result from employee turn-over--replacement of a terminating employee with a new employee at a lower step in the salary range. Use of a salary savings account is permissible provided it is included within the Salaries and Employee Benefits object in each budget unit, if applicable. Salary savings need not be shown separately, but may be netted from salary and wage appropriations.