Explain Why a Project Is Over Budget Without Sounding Defensive

The project went over budget and someone needs to know. The instinct is to contextualise it heavily before saying the number. This reverses that: the number first, the cause without blame-shifting, what was not visible at estimation, what changes, and where the project stands now. Accountable without being grovelling. That is the communication.

<context>
You need to explain to {STAKEHOLDER_TYPE} why {PROJECT_NAME} has exceeded its budget by {OVERRUN_AMOUNT} or {OVERRUN_PERCENTAGE}.
</context>

<task>
Draft an explanation that:
1. States the overrun clearly in the first sentence (not buried)
2. Identifies the primary cause without shifting blame
3. Explains what was not visible at the time of estimation and why
4. States what has been or will be done to prevent recurrence
5. Ends with the project's current status and next steps

Do not apologise more than once. Do not use passive constructions to obscure cause. Do not add unnecessary context that dilutes the key message.
</task>

<output_format>
- Written as a communication ready to send or deliver
- Five paragraphs matching the task items
- Length: under 300 words
- Tone: accountable and professional
</output_format>