Find two examples of budgets that have been publicly posted. You will have to be creative and resourceful as not all for-profit companies post budgets. Some do publish the annual benchmarks. Other places you may go to would be not-for-profit organizations. Since they are most often publicly funded, they post their budget and their actual amounts. Once you have found two, compare and contrast their budgets. In your short summary, think about how transparent each organization is regarding their budgets, what their variances are and any other information that you believe is critical. Make sure that you include the link and appropriate referencing to your information in your memo.