Calculate subtotals and totals

I need the subtotal rows in this monthly expenses sheet to reflect only the active department rows and update when someone inserts or hides rows. Send the attached workbook to Priya in finance and to Marcus the controller with instructions to e-sign the updated totals by Friday. Before sending, verify each department subtotal formula excludes blank and hidden rows and that the grand total equals the sum of visible subtotals.

Before I hand this report to procurement, make the totals easy to validate. Put department subtotals immediately below each department block, show a running grand total at the top, and highlight any subtotal that differs from the sum of its visible line items. Flag where formulas use whole-column SUMs or include blank rows that could hide errors.

I added three new supplier lines for Marketing, and the grand total stayed the same. Priya will sign only if numbers add up. I don't know whether the subtotal formulas reference ranges that need extending or if the new rows are hidden. Check which subtotals use fixed ranges versus dynamic ones and advise the fastest fix so totals update reliably for Friday's sign-off.

Every month I spend 20–30 minutes fixing subtotals after anyone inserts lines or applies filters. This costs me credibility with Marcus and delays sign-off. Where am I losing time and what habit or worksheet pattern should I change so subtotals are robust to inserted, deleted, and filtered rows across these reports?