the variance between the actual and budgeted amount for your budget /financial plan following financial management procedures . If you are completing this assessment based on the case study organisation , this will be the information in the simulation pack . If it is for your own business and you Can access this information then report on it. Otherwise review the Budget Report information section in the Simulation Pack , as well as the Financial Management Policy and Procedures Please also report on contingencies in this section i.e. how well they were implemented and modifications