# Budget Variance Driver Map

Map each budget variance to the driver that explains it.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The budget, the actuals and the candidate drivers per line.

## Workflow
1. Record budget and actual per line.
2. Compute the variance per line.
3. Attach the driver that explains each variance.
4. Return the map without reforecasting.

## Output contract
line | budget | actual | variance | driver

## Fictional acceptance test
Fictional marketing line had a budget of 80,000 and actuals of 92,500: a variance of 12,500 over budget.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/fpa/analyze-budget-variances-10-essential-questions/

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