variance-analysis

<!-- Generated from `.claude/skills/_available/finance/variance-analysis/SKILL.md` by `scripts/generate-agents-skills.py`. Do not edit. --> ## When to use Use when a finance or leadership user needs an evidence-backed explanation of actuals against an approved budget or forecast for a named period, category, or total. Confirm the comparison period and basis before calculating. Do not use this skill to post or reclassify ledger entries, change a budget or forecast, approve corrective action, or provide audit sign-off. Not for close-status tracking, tax advice, or a financial decision made on behalf of a human owner. ## Inputs and source discipline 1. Capture the period, comparison basis, metric definition, actual source, budget/forecast source, source dates, date checked, and explicit `as-of` date. Record unit, currency, sign convention, and time window for every input; never invent a missing date or denominator. 2. Prefer reconciled ledger or close-package actuals, then an approved budget or forecast, then dated operational reports, then dated context in meeting notes. A narrative explanation is not evidence of a number. Preserve source hierarchy and contradictory inputs. 3. Validate that actual and comparison values measure the same category, period, unit, currency, accounting basis, and aggregation. Convert only with a cited rate or rule and date; otherwise mark the comparison not comparable rather than forcing a result. ## Method 1. Work read-only ...