There comes a time when businesses contract, cut back spending and lay off valuable employees. The state and the MOA have cut funding for vacant and unfilled positions, but have not laid-off or furloughed a single government employee. Departments have been using money appropriated for ghost employees for years. 
We have to fund government at sustainable levels and this means cutting back. Like Rep. Harriet Drummond said years ago on the Anchorage Assembly, "...it's just one less latte a week." We'll, cut the BSA 5%, it's just one less latte a week.