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f1    c4a_123           350.00    3251.94   -2901.94  (VIOLATED)
f1    c4b_123           350.00    2419.08   -2069.08  (VIOLATED)
...
f2    c4emib_2064       250.00    2000.00   -1750.00  (VIOLATED)
f2    c4emib_2065       250.00    2000.00   -1750.00  (VIOLATED)
and so on

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c4a_123,350.00,3300.00,"Justification","Waived,by","Waived,Date","Appr
+oved,by","Approved,date" 
c4emib_*,250.00,2000.00,"Justification","Waived,by","Waived,Date","App
+roved,by","Approved,date"

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f1    c4a_123           350.00    3251.94   -2901.94  (WAIVED)
f1    c4b_123           350.00    2419.08   -2069.08  (VIOLATED)
...
f2    c4emib_2063       250.00    2000.00   -1750.00  (WAIVED)
f2    c4emib_2064       250.00    2000.00   -1750.00  (WAIVED)
f2    c4emib_2065       250.00    2000.00   -1750.00  (WAIVED)

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#! /tools/perl/5.8.8/linux/bin/perl

...
close $filter;
close $input;
close $output;