Sometimes a budget actually DOESN'T balance or have a surplus but actually will have a deficit.  This needs to be "allowed".  Also the revenue may be the same in each of the 12 months but some expenses are bi-monthly, quarterly this function also needs to be available.  For the budgets or accounts that actually do have 1/12 allocations there should be a toggle to enter the annual value and have it calculate across the 12 months to be efficient.