PositionCode AcctUnit BudgetFTE
JDFF           HRT      2

PositionCode AcctUnit BudgetFTE ActualFTE VarianceFTE
JDFF           HRT       2          1         -1

SELECT b.PositionCode, b.AcctUnit, e.POSITION, e.HM_ACCT_UNIT, b.FTE AS BudgetFTE, sum(e.FTE) AS ActualFTE, sum(e.FTE) - b.FTE AS VarianceFTE

FROM QryBudgetRollUp AS b
LEFT JOIN ActiveEmployees AS e ON (b.PositionCode = e.POSITION) AND (e.HM_ACCT_UNIT = b.AcctUnit)

GROUP BY b.PositionCode, b.AcctUnit, e.POSITION, e.HM_ACCT_UNIT, b.FTE, e.FTE - b.FTE