Finance Monthly Management Account Agent

import pandas as pd, json
P&L_API = "https://api.finance.local/pnl"
BUDGET_API = "https://api.finance.local/budget"
def fetch_pnl(month):
    return pd.DataFrame(requests.get(P&L_API,params={"m":month}).json())
def fetch_budget(month):
    return pd.DataFrame(requests.get(BUDGET_API,params={"m":month}).json())
def generate_management_account(pnl_df, budget_df):
    merged = pnl_df.merge(budget_df, on="account")
    merged["variance"] = ((merged["actual"]-merged["budget"])/merged["budget"]*100).round(2)
    commentary = {row["account"]: f"{row['variance']}% vs budget" for _,row in merged.iterrows()}
    return {"kpi":merged.to_dict("records"), "commentary":commentary}
account = generate_management_account(fetch_pnl("2026-06"), fetch_budget("2026-06"))
print(json.dumps(account,indent=2))