I have a table of rows listing budget, actuals and variance for each line
item in my budget. The second column, titled "Item", contains the budget item
name and the last column, titled "Percent", is the percentage over or under
budget for that item. I want to create a second worksheet in the workbook
that lists the item names and percentages for all items that are more than
10% over budget.

Is there a function I can use to pull this list of item names and
percentages? Pls give me an idea how to write this function.

Thank you for your help, John