If there is a glitch or something and you don't receive the correct amount of attendance money or something you can get given that money in the form of a refund.
If you break the rules in Buzzerbeater you can also be administered a fine. Examples of breaking the rules would be collaborating with another player to bump up the transfer values of your players.
Things like the examples above, discrepancies that are not covered under the usual headings, come under that column.
I got a refund at the start of this season because of a glitch in attendance money in my league. Fortunately for me I have been playing by the book and I have never received a fine.