---
name: cfo-budget-review
description: Turn a normalised statement table into a category-level budget review with the three largest deltas called out.
---

# Review the month against the budget

## Steps

1. Group the normalised rows by category. Uncategorised rows go to `unclassified` — never
   into a neighbouring category to make the total look tidy.
2. Compare each category against the prior three-month median, not the prior month: one
   unusual month otherwise becomes the baseline.
3. Call out the three largest deltas with the specific transactions that drove them.
4. State the unclassified share. Above 10% the review is not trustworthy yet, and saying so
   is more useful than a confident wrong number.

## Output

A short table, then three sentences: what changed, what caused it, what to watch next month.