Budget Analysis Query

SELECT  Y.*
FROM    ( SELECT    Z.GPACCOUNTNO AS GPACCOUNTNO ,
                    RTRIM(Z.GPACCTDESC) AS GPACCTDESC ,
                    Z.YEAR1 AS FISCALYEAR ,
                    Z.PERNAME AS PERIODNAME ,
                    LTRIM(RTRIM(STR(Z.YEAR1))) + '::' + REPLICATE('0',
                                                              ( 2
                                                              - LEN(Z.PERIODID) ))
                    + LTRIM(RTRIM(STR(Z.PERIODID))) AS FISCALPERIOD ,
                    Z.BUDGETID AS BUDGETID ,
                    Z.BUDGETAMT AS BUDGETAMOUNT ,
                    Z.ACTUALAMOUNT AS ACTUALAMOUNT ,
                    ( Z.ACTUALAMOUNT - Z.BUDGETAMT ) AS VARIANCE ,
                    ROUND(CASE WHEN Z.BUDGETAMT = 0 THEN 0
                               WHEN Z.ACTUALAMOUNT = 0
                                    AND ( Z.ACTUALAMOUNT - Z.BUDGETAMT ) < 0
                               THEN -1
                               WHEN Z.ACTUALAMOUNT = 0
                                    AND ( Z.ACTUALAMOUNT - Z.BUDGETAMT ) > 0
                               THEN 1
                               ELSE ( ( Z.ACTUALAMOUNT - Z.BUDGETAMT )
                                      / Z.BUDGETAMT )
                          END, 4) AS VARIANCEPERCENT
          FROM      ( SELECT    A.BUDGETID ,
                                B.YEAR1 ,
                                A.PERIODID ,
                                E.PERNAME ,
                                A.ACTINDX ,
                                RTRIM(C.ACTNUMST) AS GPACCOUNTNO ,
                                RTRIM(D.ACTDESCR) AS GPACCTDESC ,
                                A.BUDGETAMT ,
                                ISNULL(( SELECT SUM(DEBITAMT - CRDTAMNT)
                                         FROM   dbo.GL20000 T
                                         WHERE  T.ACTINDX = A.ACTINDX
                                                AND E.PERIODDT <= T.TRXDATE
                                                AND E.PERDENDT >= T.TRXDATE
                                       ), 0) AS ACTUALAMOUNT
                      FROM      dbo.GL01201 A
                                INNER JOIN dbo.GL00200 B ON A.BUDGETID = B.BUDGETID
                                INNER JOIN dbo.GL00105 C ON C.ACTINDX = A.ACTINDX
                                INNER JOIN dbo.GL00100 D ON D.ACTINDX = A.ACTINDX
                                INNER JOIN dbo.SY40100 E ON E.YEAR1 = B.YEAR1
                                                            AND E.PERIODID = A.PERIODID
                      WHERE     E.SERIES = 0
                    ) Z
        ) Y
ORDER BY Y.GPACCOUNTNO ,
        Y.GPACCTDESC ,
        Y.FISCALYEAR ,
        Y.PERIODNAME ,
        Y.FISCALPERIOD ,
        Y.BUDGETID