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The 51¹ú²úÊÓƵ and College Union has warned the 51¹ú²úÊÓƵ of Plymouth against making staff compulsorily redundant after accounts for the past academic year revealed a surplus. Earlier this year the university announced plans to shed 223 jobs, including 101 academic posts, saying it needed to save ?10 million to "correct a historic overspend" and clear a predicted ?3 million deficit. Forty academics have already accepted voluntary severance packages, and the union estimates that retirements and frozen vacancies will account for 30 more posts. Plymouth's most recent financial statement shows an operating surplus of ?686,000, compared with a deficit of ?4.5 million in 2006-07.