Position Status

Is there a problem to create a new UDC in 08/PL Position Status, e.g. for employees on a LOA ?

My client question is as follows: "How do I ensure that we are not over budget?  Currently we have 20 approved positions and 23 Caseworkers as 3 are on leave and their backfills show as active under that position in the system." 

Her question above was in reply to my own suggestion, as follows :

"Not adding Position Account Information results in NOT creating budget in the F0911 Account Master, which is different from not creating the same position again in Next Year Position Control.