Actuals reconciled against a day-specific plan — not a flat monthly average — with agency and locum spend broken out and trended instead of sitting inside one GL line.
The plan follows the real block-schedule cycle — irregular week patterns included — instead of a flat weekday/weekend split that quietly misrepresents the number.
If a budget was deliberately built with headroom, that's stated plainly — so "under plan" reads as healthy, not as a number nobody trusts.
Temporary labor spend gets its own trend line instead of disappearing into one general ledger account where nobody can see it move.
A variance isn't just a number — it's traced to a reason: scope mismatch, a residency start date, a data quality issue. No "we're not sure why."
Illustrative structure — this is the shape of the proof, not a live figure.