Perform a variance analysis comparing actual expenditure for [Quarter] against the budgeted figures for [DepartmentName] at [CompanyName]. Focus on highlighting any significant discrepancies and providing detailed explanations for variance in key areas such as [CostCategory] and [RevenueStream]. Ensure that the analysis includes recommendations for corrective actions to meet the revised financial targets for the upcoming quarter. Present findings in a concise report with tables, charts, and actionable insights.