It is never feasible to use a surplus (or rainy day savings) to pay for reoccurring budget items. Any administrator that approved a budget KNOWING they were using one time funds for a year-over-year expense deserves to lose their job. And anyone that budgeted on a wink and a nod instead of the actual dollars in their budget also deserves to lose their job as they are NOT fiscally responsible enough to be trusted with millions of tax payer dollars.