diff --git a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
index 1e0f2a5..f34d0a0 100644
--- a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
@@ -2118,10 +2118,18 @@ open class ReportService(
 //    }
 
     open fun getProjectResourceOverconsumptionReport(args: Map<String, Any>): List<Map<String, Any>> {
-        val sql = StringBuilder(
-            " SELECT "
+        val sql = StringBuilder("with pe_cte as ("
+            + " select"
+            + "     pe.projectId,"
+            + "     sum(coalesce(amount)) as expense"
+            + " from project_expense pe"
+            + " where deleted = false"
+            + " group by pe.projectId"
+            + " )"
+            + " SELECT "
             + "  p.code, p.name, tm.code as team, concat(c.code, ' -',c.name) as client, COALESCE(concat(ss.code, ' -', ss.name), 'N/A') as subsidiary "
-            + "  , (p.expectedTotalFee - ifnull(p.subContractFee, 0)) * 0.8 as plannedBudget, sum(t.consumedBudget) as actualConsumedBudget "
+            + "  , (p.expectedTotalFee - ifnull(p.subContractFee, 0)) * 0.8 as plannedBudget, sum(t.consumedBudget) + coalesce(pc.expense, 0) as actualConsumedBudget  "
+            + "  , coalesce(pc.expense, 0) as projectExpense "
             + "  , COALESCE(p.totalManhour, 0) as plannedManhour, sum(t.normalConsumed + COALESCE(t.otConsumed, 0)) as actualConsumedManhour "
             + "  , sum(t.consumedBudget) / ((p.expectedTotalFee - ifnull(p.subContractFee, 0)) * 0.8) as budgetConsumptionRate "
             + "  , sum(t.normalConsumed + COALESCE(t.otConsumed, 0)) / COALESCE(p.totalManhour, 0) as manhourConsumptionRate "
@@ -2140,6 +2148,7 @@ open class ReportService(
             + "  LEFT JOIN salary sal on se.salaryId = sal.salaryPoint "
             + "  ) t "
             + "  left join project p on p.id = t.projectId "
+            + "  left join pe_cte pc on pc.projectId = t.projectId "
             + "  left join team tm on p.teamLead = tm.teamLead "
             + "  left join customer c on c.id = p.customerId "
             + "  left join subsidiary ss on p.customerSubsidiaryId = ss.id "
@@ -2168,7 +2177,7 @@ open class ReportService(
                     else -> ""
                 }
         }
-        sql.append(" group by p.code, p.name, tm.code, c.code, c.name, ss.code, ss.name, p.expectedTotalFee,  p.subContractFee, p.totalManhour ")
+        sql.append(" group by p.code, p.name, tm.code, c.code, c.name, ss.code, ss.name, p.expectedTotalFee,  p.subContractFee, p.totalManhour, pc.expense ")
         sql.append(statusFilter)
         return jdbcDao.queryForList(sql.toString(), args)
     }
diff --git a/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx b/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx
index 4700608..6318513 100644
Binary files a/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx and b/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx differ