Array formula but with different formula inbetween column

Hi, i have 1 tab which is Budget, 1 tab for Actual. Den i have another tab, in this tab, there is a Column for Budget figure by month and a Column for Actual by month and another Column where its actual - budget. However, the Desceiption list might not be same for budget and actual, meaning some appear in Budget but not in Actual. And while the budget's description is fixed, the actual's desciption is not. As n when, new Description might appear.

Is there a way to do a array formula?

I could do blocks of 3 columns.

Formula:

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Hi Hans, your formula is great, but how come the List doesnt include Sales-Ad Hoc from Budget?