The first thing I've done is to convert both of your data sets into Tables named Changepoint and LaborDistribution. This makes it easier to create pivot tables based upon them.
If you're not familiar with Tables, you can find an introduction to them in the video lesson: Expert Skills Lesson 1-11 Convert a range into a table and add a total row.
It's then relatively simple to create pivot tables from your data by using the skills taught in the video lesson: Expert Skills Lesson 5-1 Create a pivot table.
I've created two pivot tables that show a sum of Hours for each ELCID and placed them side by side:
This almost works for your purposes, but it won't allow you to reconcile your figures easily because the Changepoint table contains one more ELCID than the LaborDistribution table (FIJUDICIAL) so the two tables go out of sync after a certain point.
You could resolve this by making sure that both data sets contain the same ELCID values, but you could also solve this by using Excel 2013's new Data Model features to define a relationship that joins the tables together.
To achieve this gracefully, I first created a table that contains all of the ELCID values and then created relationships to join the ChangePoint and LaborDistribution tables to it:
For an introduction to creating relationships, see the video lesson: Expert Skills Lesson 6-2 Create a simple data model.
Once the relationships have been defined, I can create a single 'OLAP' pivot table that is able to work with data from both of your tables at the same time:
The last thing you wanted was to check whether the Changepoint and Labor Distribution values match for each ELCID. In an ordinary pivot table, you could do this using a Calculated Field, but unfortunately these aren't supported in OLAP pivot tables. The only solution at this point in time is to place a formula alongside the pivot table to check whether the values match.
You can do this using a simple IF function:
This will place a 1 in the cell if the values do not match, so you can find out how many values do not match by simply summing the column.
For an introduction to the IF function, see the video lesson: Expert Skills Lesson 3-5 Use the IF logic function.
I have also applied conditional formatting to make it easier to spot the records that do not match.
For more on conditional formatting, see the video lesson: Essential Skills Lesson 4-15 Use simple conditional formatting.
Of course, one more thing to consider is that you don't really need to use pivot tables for this at all! You could achieve the same thing by simply using formulas with the SUMIF function like this one:
The references like Changepoint[ELCID] are structured table references. You can learn about these in the video lesson: Expert Skills Lesson 1-17 Name a table and create an automatic structured table reference.
You can learn more about the SUMIF function in the video lesson: Expert Skills Lesson 3-6 Create an Excel SUMIF function and Excel COUNTIF function.
I have attached a copy of my example workbook showing all three different ways you could do this in the Std Pivot Table, OLAP Pivot Table, and Formulas Only worksheets.
Copy of Pivotable practice.xlsx 1.11MB