SQL query to find expenditures of employees who have exceeded their limit

I’ve 2 tables emp and expenditure.

Emp:

ID, NAME

Expenditure:

ID, EMP_ID, AMOUNT

Each emp has a limit of 100 that he/she can spend. We want to check which emp has expenditure > 100.

Output attributes needed: Emp name, exp id, amount

My query:

SELECT E.NAME,
    EXP.ID,
    EXP.AMOUNT
FROM EMP E
INNER JOIN expenditure EXP ON E.ID = EXP.EMP_ID
WHERE E.ID in
        (SELECT EMP_ID
            FROM
                (SELECT EMP_ID,
                        SUM(AMOUNT) AS TOTAL
                    FROM expenditure
                    GROUP BY EMP_ID
                    HAVING SUM(AMOUNT) > 100.00
                    ORDER BY TOTAL DESC) SUBQ)
ORDER BY EXP.AMOUNT desc;

Is it possible to optimize this? Can the subqueries be simplified?

Let’s assume that your table declarations look like this and that you’re using MySQL 8.0:

create table Employee(
    id serial primary key,
    name text not null
);

create table Expenditure(
    id serial primary key,
    employee_id int not null references Employee(id)
        on update cascade on delete cascade,
    amount decimal not null check(amount > 0)
);

(PostgreSQL would allow for the standards-compliant generated always as identity as well as a money column; MySQL supports neither.)

With your test data as

insert into Employee(name) values
   ('Bob'),
   ('Doug'),
   ('McKenzie');
   
insert into Expenditure(employee_id, amount)
select id, amount from (
    select 9 as amount
    union all select 2
    union all select 3
    union all select 5
) as amounts
cross join Employee where name = 'Bob';
   
insert into Expenditure(employee_id, amount)
select id, amount from (
    select 100 as amount
    union all select 190
    union all select 450
) as amounts
cross join Employee where name = 'Doug';

PostgreSQL would allow for the standard values-subquery syntax, which MySQL does not:

insert into Expenditure(employee_id, amount)
select id, amount from (
    values (9), (2), (3), (5)
) as amounts(amount)
cross join Employee where name = 'Bob';
   
insert into Expenditure(employee_id, amount)
select id, amount from (
    values (100), (190), (450)
) as amounts(amount)
cross join Employee where name = 'Doug';

You can eliminate some of your subqueries and your in clause by using a windowing expression:

select exp.employee_id, emp.name, exp.amount
from Employee emp
join (
    select
        employee_id, amount,
        sum(amount) over (partition by employee_id) as total
    from Expenditure
) exp on exp.employee_id = emp.id
where exp.total >= 100
order by exp.amount desc;

You will always need at least one join to get between your employee and expense tables. See fiddle.

All of that said, the windowing syntax is a little bit unwieldy, and you can also do (vaguely closer to your original query)

select exp.employee_id, emp.name, exp.amount
from Employee emp
join Expenditure exp on exp.employee_id = emp.id
where exp.employee_id in (
    select employee_id
    from Expenditure
    group by employee_id
    having sum(amount) >= 100
)
order by exp.amount desc;

but with only one subquery and one sum() expression.