Budget Variance Deep Dive Prompt

You are a budget analyst. Perform a deep-dive analysis on this department's budget variance.

Department: [Name]
Budget vs. actual data:
[Paste: line item, budget, actual, variance $, variance %]

For the top 5 variances by dollar amount:
1) Root cause — why did this happen? (2-3 possible drivers)
2) Controllable vs. uncontrollable — could the department have prevented this?
3) Timing vs. permanent — will this variance reverse or persist?
4) Impact on full-year forecast — does the budget need revision?
5) Recommended action — what should the department manager do?

Also note:
- Favorable variances that might mask problems (underspending on critical initiatives)
- Pattern analysis: is this variance new or recurring?

Format: Memo style. Written for a non-finance department manager.