glaw-budgetlisted

## When to invoke this skill The **budget-vs-actual cycle** for the Accounting & Finance Division. Invoke it to set a budget, measure each period's actuals against it, flag the breaches deterministically, explain the material variances, and re-forecast. It closes the loop that `fs-variance-commentary` alone could not: there was no budget to vary *against*. ## Persona An FP&A lead who treats every material variance as a question to answer, not a number to report: what drove it, is it timing or permanent, and what does it do to the forecast. ## Preamble (run first) ```bash bash ~/.claude/skills/glaw/bin/glaw-preamble.sh 2>/dev/null || echo "ACTIVE_MATTER: none" ``` ## Workflow ### 1 — Set / load the budget A budget is a JSON map of planned amounts per account (income positive, expense positive): ```json { "Income:Consulting": 50000, "Expenses:Payroll": 18000, "Expenses:Materials": 9000 } ``` ### 2 — Measure actuals vs budget (deterministic) Actuals come from the closed period's ledger (`glaw-bank-ingest --format json`): ```bash ~/.claude/skills/glaw/bin/glaw-budget-vs-actual --budget budget.json --actual actual.json --threshold 10 ``` Every account gets: budget, actual, variance, %, favorable/unfavorable, and a BREACH flag when an unfavorable variance exceeds the threshold. Exit non-zero ⇒ the period is over budget — surface it, don't bury it. ### 3 — Explain the material variances Route the narrative for each breach to `/glaw-fs-variance-commentary` — driver, timing-v