---
name: variance-report
location: .haiku/intents/{intent-slug}/knowledge/VARIANCE-REPORT.md
scope: intent
format: text
required: true
---

# Variance Report

Analysis of actual financial results against budget and forecast, with root cause analysis and corrective action recommendations.

## Content Guide

Structure the report around understanding and acting on deviations:

- **Variance summary** -- material variances by department or cost center with magnitude and direction
- **Root cause analysis** -- each material variance classified as structural, timing, or operational with evidence
- **Performance trends** -- multi-period comparison showing trajectory
- **Corrective actions** -- specific, actionable recommendations for each material deviation
- **Leading indicators** -- early warning signals for potential future variances
- **Methodology** -- how variances were calculated and materiality thresholds applied

## Quality Signals

- Every material variance has a documented root cause supported by evidence
- Corrective actions are specific enough to implement, not generic recommendations
- Both favorable and unfavorable variances are analyzed
- Trend analysis uses enough periods to distinguish signal from noise
