Can you please summarize the actual vs. budget comparison, including comments about considerations for the budget for the next year, given this years' actual results compare to the budget based on the below data?

	Annual Budget 2021	Comments	Actual Cost 2021	Comments	Variance
Committed Expenditures
Service Contracts	50,000.00		50,000.00		-
Repairs	5,000.00		5,000.00		-
Leases	15,000.00		15,000.00		-
Software	20,000.00		20,000.00		-
Internal Support	40,000.00		40,000.00		-
External Support	23,000.00		23,000.00		-
Depreciation	13,500.00		13,500.00		-
Supplies	400.00		400.00		-
Training	2,000.00		4,000.00		- 2,000.00
TOTAL COMMITED EXPENDITURES	168,900.00		170,900.00		- 2,000.00
Upgrades
CPU Upgrades	4,220.00		4,220.00		-
Memory Addition	5,000.00		5,000.00		-
TOTAL UPGRADES	9,220.00		9,220.00		-
Replacements
Depreciation	4,000.00	12 servers @ $1,000 each depreciated over 3 years	3,333.33	10 servers @ $1000 depreciated over 3 years	666.67
Implementation Costs	3,200.00		3,200.00		-
Leases	3,000.00		3,000.00		-
TOTAL REPLACEMENTS	10,200.00		9,533.33		666.67
					-
New Projects					-
Capital Cost of New Hardware			20,000.00		-
Depreciation	5,000.00	1 server @ $20,000 depreciated over 4 years	2,500.00	1 server @ $20,000 depreciated over 4 years, claim only half since it started mid year	2,500.00
Implementation Costs	3,200.00		3,520.00		- 320.00
Leases	3,000.00		3,000.00		-
Internal Support	20,000.00		20,000.00		-
Additional Cost			- 2,820.00		2,820.00
TOTAL NEW PROJECTS	31,200.00		49,020.00		5,000.00
					-
TOTAL COSTS	219,520.00		238,673.33
					-
Internal charge-back					-
Department A (25% utilization)	- 54,880.00		- 59,668.33		4,788.33
Department A (25% utilization)	-109,760.00		- 59,668.33		- 50,091.67
Department A (50% utilization)	- 54,880.00		- 119,336.67		64,456.67
	-219,520.00		- 238,673.33		19,153.33