Dept Analysis Reporting

I am looking to replace an Access Database solution with LBI to provide departmental reports for Finance. I can easily replicate the income statement style reports being pulled from the database.

I was wondering if anyone has a good way to add vaiance analysis back from Managers. For instance if I am 20% over budget in salaries, I want managers to respond as to why. 

How are others doing this process?

Thanks for you assistance