If a community is using an unoccupied position as the basis for the certified salary calculation and certification, will anything need to change this year (or in later years)?

SEA 396 requires participating 77 Fund units to report the highest non-promoted First-Class Officer salary (FCOS) and (1) longevity increases up to 20 years whether that position is occupied or not occupied) or (2) service of more than 20 years but less than 25 years if provided as a result of the meet and confer process under IC 36-8-22.