Justification Statement

The justification statement should clearly and concisely state the fiscal procedure that is to take place on the "Request for Budget Change". Proper terminology should be used and the following information should be included:

1. A purpose
2. Source of funds
3. Name of funding enterprise
4. Terms of contracts
5. Effect of the budget change
6. Number of budgeted positions changed if applicable

Listed below are samples of correctly worded justifications:

1. Reallocation within an account:
   To reallocate $5,000 within the Inventory Control Account decreasing full-time salaries and increasing student worker salaries. This reallocation does not increase the number of budgeted positions or institute an increase in the Auxiliary Fund budget. Note: Position change requests will be required since full time positions were decreased by $5,000.
2. Reallocation between accounts:
   To reallocate $15,000 within Departmental Operating and Library appropriations by decreasing selected accounts and increasing Laser-ElectroOptics Technology and Instrumental Technology. Funds are providing for laser installment payment and for purchase of instrumentation equipment. This reallocation does not increase the Educational and General Fund budget.
3. Decrease in budget:
   To decrease the Student Activities account based on revised estimates of Auxiliary Student Services income. The estimate considers Fall and Winter Quarters actual income and estimate considers Spring and Summer Quarters projected income. This change requires that a counseling position remain vacant for the remainder of the year and decreases the Auxiliary Fund budget by $20,000. Note: a position change is needed due to a decrease in a full-time position.
4. Increase in budget:
   To establish an operating budget of $50,000 for the cost related to an agreement with the Texas Department of Community Affairs for Job Training Partnership Act (JTPA) model program based on the Youth Opportunities Unlimited (YOU) model conducted at Waco campus. JTPA contract period is 09-01-XX through 06-30-XX. This change increases the Restricted Fund budget.