'When looking at a variance report the healthcare administrator should consider the reliability of the numbers reported, relationship between variances, and the direct labor of variance(Cleverly, 0. 81. Song, H. 8:: Cleverly, 0., 2011). The variance report should include the operational budget, dietary services, medical supplies, human resources, maintenance and facility operations, departmental costs and vendor and external suppliers costs [Buerger, J ., 1991). A variance report includes not only the medical part of a healthcare organization but also things that may be forgotten or seen as miscellaneous like maintenance and dietary services. If a business is not growing or updating its facilities it is on the road to closing. Maintaining a facilities appearance can help bring in revenue in the long run and keep the organization seen as a respectable establishment (Buerger, J ., 1991). Although each department typically creates their own budget the variance report should include all aspects of an organization