Late comparing to what? Maybe SpaceX will not make it ready for NASA's return to the Moon flights as it was planned. However those dates don't look too serious to me - what's the justification for them? I suspect they were specified fully understanding they can easily slip right.
Over-budget - what's the planned budget? I suspect Elon Musk himself doesn't have pre-approved specific budget to develop Starship, which makes sense, as e.g. it's rather hard to pinpont. As for the overall idea for how much Starship development would cost - how do you know it's missed already or going to be missed?
Yes, there weren't a lot of "formal" dates so far with Starship, the agreement to use it for Artemis Moon landing is one of exceptions. No dates - not late.
Over-budget - what's the planned budget? I suspect Elon Musk himself doesn't have pre-approved specific budget to develop Starship, which makes sense, as e.g. it's rather hard to pinpont. As for the overall idea for how much Starship development would cost - how do you know it's missed already or going to be missed?