Justification Codes

Code Translation Purpose Required Info Example
CD Cover Deficit Transfer for which the only reason to move the funds is to cover a deficit. May be reversed at a later date if within DBR rules Destination account must be in the deficit. Amount should be the full amount of the deficit; otherwise, notes should be added indicating other documents that will be covering the remainder.
CN Correction of Prior DBR Reversal of an already completed DBR. Prior DBR U# in ref 4 field (F7 on Screen 520); Same account/ support account/ budget pool as original DBR; Prior DBR U# in notes with reason for reversal
EP Transfer Between Expense Pools Transfers within the same account from one expense pool (1005) to another (1000, 9470, etc) Same account in source and destination; only expense pools.

XXXXXX-1005 TO XXXXXX-1000 or reserve pools in the 94xx range


FB Transfer From Fund Balance Moving funds from the General Ledger (GL) account fund balance to its mapped Subsidiary Ledger (SL) account expense pool. Source is the GL with no pool. Must have reason/description of reason why moving the funds.

For current year expenses; 0XXXXXX TO XXXXXX-1000


IB Initial / Increase Budget Setting up or increasing budget authority in the expense pool and/or revenue pool Notes indicating how the funds will be recouped. Source account is GL; destination account is usually the SL revenue pool and SL expense pool (2 destination lines)

Field trips: 20 students @$400 each


OI Over-Realized Income Transfers within the same account from the revenue pool (0001) to the expense pool to gain budget authority Source is the 0001 pool. Destination is the 1000 (or other) expense pool. Needs reason for the transfer

For current year expenses


OT Other Transfers from one SL/GL to another unrelated SL/GL which do not fit into another Justification Code. Notes must have reason/description of reason why moving the funds. (screenshot)
PR Budget to Cover Payroll Transaction Any transfers involving payroll/ salaries Notes must have reason/description of reason why moving the funds. Location of documentation or PIN #s.
PS Paying for Scholarships Funding a scholarship account regardless whether the scholarship payment has already happened. The destination account may be in the deficit. Recipient names preferred. This code required for transfers from 13xxxx to 163xxx
SF Start Up Funds Transferring start up funds Recipient names preferred.
SS Salary Sweeps Funds that were not automatically swept in monthly salary sweep process.