Project Budget vs Actual Report

SELECT 
  p.PROJECT_NUMBER,
  p.PROJECT_NAME,
  p.PROJECT_STATUS_CODE,
  p.START_DATE,
  p.COMPLETION_DATE,
  p.PROJECT_MANAGER_PERSON_ID,
  pm.FULL_NAME AS PROJECT_MANAGER_NAME,
  o.NAME AS ORG_NAME,
  b.BUDGET_TYPE_CODE,
  b.BUDGET_VERSION_ID,
  b.BASELINED_DATE,
  SUM(bl.BUDGET_AMOUNT) AS TOTAL_BUDGET_AMOUNT,
  SUM(NVL(a.ACTUAL_COST, 0)) AS TOTAL_ACTUAL_COST,
  SUM(NVL(c.COMMITMENT_AMOUNT, 0)) AS TOTAL_COMMITMENT_AMOUNT,
  SUM(bl.BUDGET_AMOUNT) - SUM(NVL(a.ACTUAL_COST, 0)) - SUM(NVL(c.COMMITMENT_AMOUNT, 0)) AS REMAINING_BUDGET,
  ROUND(((SUM(NVL(a.ACTUAL_COST, 0)) + SUM(NVL(c.COMMITMENT_AMOUNT, 0))) / 
         NULLIF(SUM(bl.BUDGET_AMOUNT), 0)) * 100, 2) AS BUDGET_UTILIZATION_PCT,
  p.CREATED_BY,
  p.CREATION_DATE,
  p.LAST_UPDATE_DATE
FROM PA_PROJECTS_ALL p
JOIN PA_BUDGETS b ON p.PROJECT_ID = b.PROJECT_ID
JOIN PA_BUDGET_LINES bl ON b.BUDGET_VERSION_ID = bl.BUDGET_VERSION_ID
JOIN HR_ORGANIZATION_UNITS o ON p.CARRYING_OUT_ORGANIZATION_ID = o.ORGANIZATION_ID
LEFT JOIN PER_PEOPLE_F pm ON p.PROJECT_MANAGER_PERSON_ID = pm.PERSON_ID
  AND TRUNC(SYSDATE) BETWEEN pm.EFFECTIVE_START_DATE AND pm.EFFECTIVE_END_DATE
LEFT JOIN (
  SELECT 
    PROJECT_ID,
    SUM(ACCRUAL_FLAG * NVL(DENOM_BURDENED_COST, 0)) AS ACTUAL_COST
  FROM PA_EXPENDITURE_ITEMS_ALL
  WHERE COST_DISTRIBUTED_FLAG = 'Y'
  GROUP BY PROJECT_ID
) a ON p.PROJECT_ID = a.PROJECT_ID
LEFT JOIN (
  SELECT 
    PROJECT_ID,
    SUM(NVL(COMMITTED_COST, 0)) AS COMMITMENT_AMOUNT
  FROM PA_COMMITMENT_TXNS
  WHERE COMMITMENT_STATUS = 'A'
  GROUP BY PROJECT_ID
) c ON p.PROJECT_ID = c.PROJECT_ID
WHERE b.CURRENT_FLAG = 'Y'
  AND b.BUDGET_STATUS_CODE = 'B'
  AND (:project_status IS NULL OR p.PROJECT_STATUS_CODE = :project_status)
  AND (:org_id IS NULL OR p.CARRYING_OUT_ORGANIZATION_ID = :org_id)
  AND (:project_manager_id IS NULL OR p.PROJECT_MANAGER_PERSON_ID = :project_manager_id)
  AND (:start_date_from IS NULL OR p.START_DATE >= :start_date_from)
  AND (:start_date_to IS NULL OR p.START_DATE <= :start_date_to)
GROUP BY p.PROJECT_NUMBER, p.PROJECT_NAME, p.PROJECT_STATUS_CODE, p.START_DATE,
         p.COMPLETION_DATE, p.PROJECT_MANAGER_PERSON_ID, pm.FULL_NAME, o.NAME,
         b.BUDGET_TYPE_CODE, b.BUDGET_VERSION_ID, b.BASELINED_DATE,
         p.CREATED_BY, p.CREATION_DATE, p.LAST_UPDATE_DATE
ORDER BY p.PROJECT_NUMBER