Formatting a text element within a column

Hi

I am doing some very basic analysis of Actual v Budget for our company expenses. The data is held in three tables and the main table includes a combination of Actual and Budget data - there are multiple rows covering Actual expense items and multiple rows covering Budget expense items. These are captured in the same column:

My output is a Matrix where the column headers split the data by date showing the Actuals for 2022 by quarter and Budget for 2023 to give an amount in USD. Data is then split by rows within the Matrix covering Function/Department with additional detail on expense category and employee below that (hidden from the below screenshot for obvious reaons):

My issue is that I want to format the header for Budget differently to the header for Actual. For example the 5 columns in the BUDGET section of the matrix would have a different background or different font colour.

Conditional formatting doesn't work becasue that is based on numeric values not specific elements (i.e. Actual or Budget) within one column. Because the columns are not distinct in the source data (Actual and Budget do not have separate columns) I can't apply formatting using the Specific column or the Cell elements functionality as my only option is the Sum of Amount (USD)

Any help much appreciated

thanks

Leigh