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RPT-15 Budget Variance

Budget vs commitments vs actual by cost center for Finance & Budget owners. Definition owner: Fatima Rashid (Finance Manager) · calculated strictly against the approved budget version.

RPT-15 FIN-07 §9.2
Budgets & cost centers RPT-28 commitments
Report certification & ownershipCertified
Report owner
Fatima Rashid — Finance Manager (metric owner of record)
Budget version
Budget FY2026 v3 — Approved · approved 28 Jun 2026 by Fatima Rashid (v2 superseded; v4 draft not reportable)
Authoritative dataset
fin.budget_lines_v3 + proc.po_commitments + fin.gl_postings · semantic model budget_variance_v3
Refresh cadence
Monthly certified at close · near-real-time provisional intraday · last refresh 17 Jul 2026 13:45
Certification state
Certified through Jun 2026 · Provisional for Jul 2026 MTD rows
Definition version
RPT-15 v3.0 · approved 30 Jun 2026 by Fatima Rashid
Governing policy versions
Budget policy FIN-07-POL v2 (warning 85%, exception 100%) · Fiscal policy FIN-POL-2026.3 · Export policy EXP-FIN-02
Currency / time zone
AED (base) · Asia/Dubai (GST) · fiscal year FY2026 (Jan–Dec)
§9.2 Report definition of done8 / 8 met
CriterionEvidenceState
Named owner & business definitionFatima Rashid · definition RPT-15 v3.0Met
Authoritative dataset & lineageBudget v3 + commitments + GL · lineage belowMet
Filters, dimensions, currency/TZCost center, account group, period · AED / GSTMet
Refresh & certification stateMonthly certified + NRT provisionalMet
Permission-aware drill-downOwners see own cost centers; Finance sees allMet
Controlled export + watermarkExport (audited) · watermark "INTERNAL — RPT-15"Met
Reconciliation totals & tolerancestfoot ties to GL actuals + PO registerMet
Accessible chart/table alternativeBars + data table · EN/AR labels approvedMet
FY2026 budget (v3)
AED 48.00M
9 cost centers · 42 account lines
Actual YTD
AED 21.43M
44.6% consumed · 54.2% of year elapsed
Open commitments
AED 6.92M
38 open POs — RPT-28
Variance vs YTD budget
+AED 2.14M
▲ favorable 7.6% under phased budget
Threshold exceptions
3
▼ 1 exceeded · owners notified 17 Jul 07:00
Consumption vs YTD budget — actual + commitments% of YTD budget
Cost centerYTD budget (AED)Actual + committed (AED)% consumed
CC-200 Marketing2,450,000.002,646,300.00108%
CC-300 IT & Technology3,150,000.002,898,000.0092%
CC-400 Facilities4,025,000.003,542,000.0088%
CC-100 Sales — Dubai HQ5,600,000.004,312,000.0077%
CC-500 HR2,800,000.002,016,000.0072%
CC-110 Sales — Abu Dhabi2,975,000.001,844,500.0062%
Top 6 shown21,000,000.0017,258,800.0082%
Threshold exceptions — FIN-073 open
ExceptionCost center / lineOwner notifiedStatus
Budget exceeded (108%)
EXC-BUD-2026-019 · posted journals unchanged
CC-200 Marketing · 6210 Digital mediaRashid Al Farsi · 17 Jul 07:00Exceeded — reallocation request drafted
Warning ≥ 85%
EXC-BUD-2026-020
CC-300 IT · 6410 SaaS subscriptionsVikram Nair · 17 Jul 07:00Acknowledged — spend freeze to 31 Jul
Committed > remaining budget
EXC-BUD-2026-021 · PO-2026-0455 (GulfTech)
CC-400 Facilities · 6320 MaintenanceElena Petrova · 17 Jul 07:00PO held at approval gate
Budget variance by cost center — FY2026 YTD vs Budget v3 Provisional Jul MTD · generated 17 Jul 2026 13:45
Cost center Budget owner Annual budget (AED) YTD budget (AED) Commitments (AED) Actual YTD (AED) Variance (AED) Var % Status
CC-100 Sales — Dubai HQ
Accounts 6xxx opex · 24 lines
RFRashid Al Farsi
 9,600,000.005,600,000.00 610,000.003,702,000.00 +1,288,000.00−23.0% On track
CC-110 Sales — Abu Dhabi
Branch opened Feb 2026
RFRashid Al Farsi
 5,100,000.002,975,000.00 402,500.001,442,000.00 +1,130,500.00−38.0% On track — ramp-up phasing
CC-200 Marketing
Campaign "Summer Marina 2026" overspend
RFRashid Al Farsi
 4,200,000.002,450,000.00 196,300.002,450,000.00 −196,300.00+8.0% Exceeded — EXC-BUD-2026-019
CC-300 IT & Technology
SaaS true-up hit 6410 in Jun
VNVikram Nair
 5,400,000.003,150,000.00 744,000.002,154,000.00 +252,000.00−8.0% Warning ≥ 85% incl. commitments
CC-400 Facilities
GulfTech Facilities LLC AMC + reactive works
EPElena Petrova
 6,900,000.004,025,000.00 1,916,000.001,626,000.00 +483,000.00−12.0% Committed > remaining — PO held
CC-500 HR
Training budget phased H2
HAHuda Al Ameri
 4,800,000.002,800,000.00 168,000.001,848,000.00 +784,000.00−28.0% On track
CC-600 Finance
Audit & advisory fees
FRFatima Rashid
 3,600,000.002,100,000.00 252,000.001,554,000.00 +294,000.00−14.0% On track
CC-700 Legal & Compliance
Sanctions data subscriptions renewed Jul
MAMariam Al Suwaidi
 3,000,000.001,750,000.00 438,000.001,192,500.00 +119,500.00−6.8% On track
CC-800 Executive
Includes contingency reserve (unreleased)
FRFatima Rashid
 5,400,000.003,150,000.00 2,193,200.005,464,500.00 −121,300.00+2.2% Watch — reserve release pending approval
Reconciliation total — ties to GL + PO register 9 cost centers 48,000,000.00 28,000,000.00 6,920,000.00 21,433,000.00 +2,141,700.00 −7.6% Actuals = GL 17 Jul 13:45
Actual column reconciles to posted journals (RPT-08); commitments reconcile to open PO register (RPT-28). Exceptions never alter posted journals (FIN-07).
Lineage — source to report (§9.2)Lineage snapshot 17 Jul 2026 13:45
Budget FY2026 v3 (approved, versioned)→ fin.budget_lines_v3→ proc.po_commitments (open POs)→ fin.gl_postings (posted actuals)→ Threshold engine FIN-07-POL v2 (85% / 100%)→ RPT-15 semantic view budget_variance_v3
Source objectTransformationRefreshReconciliation evidence
fin.budget_lines_v3Approved version filter; monthly phasing by account × cost centerOn budget approvalVersion approval record 28 Jun 2026
proc.po_commitmentsOpen PO value net of receipts (2/3-way match)Near-real-timeProcurement · RPT-28
fin.gl_postingsPosted journals only, mapped to cost centersOn postingGL drill-down · RPT-08

Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-15 (Table 15), FIN-07, §9.2 report definition of done.