# SkillPatch skill: variance-commentary

Write flux commentary for every P&L and balance-sheet line over threshold — current vs prior period and vs budget, with the driver explained from underlying activity. Use for the month-end close package and management reporting.

You (the agent) were given this URL and asked to use this skill. This is a **public** skill — no SkillPatch account, API key, or prior setup is required. Two ways to use it:

**1. Use it right now** — the skill's complete file tree (SKILL.md + all reference files) is inlined below; read `SKILL.md` first, then follow it, consulting the other files as it directs.

**2. Install the exact package onto disk** (recommended if you can run a shell — this reproduces the skill byte-for-byte, including any binary assets that can't be inlined):

```bash
mkdir -p .claude/skills/vs-fund-admin-variance-commentary
curl -sSL https://skillpatch.dev/install_skill/vs-fund-admin-variance-commentary | tar -xz -C .claude/skills/
```

(`.claude/skills/` is Claude Code's convention; use whatever directory your agent loads skills from.)


---

## Skill files (1)

- `SKILL.md`


### `SKILL.md`

```markdown
---
name: variance-commentary
description: Write flux commentary for every P&L and balance-sheet line over threshold — current vs prior period and vs budget, with the driver explained from underlying activity. Use for the month-end close package and management reporting.
---

# Variance commentary

Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.

## Threshold

Flag a line for commentary if **either** is true:

- Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater)
- The line is on the "always comment" list (revenue, headcount cost, cash)

## For each flagged line

| Column | Content |
|---|---|
| **Line** | Account or caption |
| **Current / Prior / Budget** | The three values |
| **Δ vs prior** and **Δ vs budget** | Amount and % |
| **Driver** | One sentence explaining the movement from underlying activity — not a restatement of the number |

A driver explains *why*, not *what*: "Cloud spend up $1.2M on incremental GPU reservations for the May launch" — not "Cloud spend increased $1.2M (18%)."

## Sourcing the driver

Look at the activity behind the line (journal-source breakdown, vendor mix, headcount delta, volume × rate) via the internal-gl MCP. If the driver isn't clear from the data, write "driver unclear — flag for controller" rather than inventing one.

## Output

The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.

```